Topic
The BV, the holding company and the DGA.
A BV separates your private assets from your business and lets you use your profit more flexibly. It does come with extra rules. Here you can read how salary, dividends, the current account and a holding company work.
In short
A BV pays corporate income tax on its profit: 19% up to €200,000 and 25.8% above that. As a DGA, you pay yourself a customary salary of at least €58,000 in 2026, and on dividends you pay 24.5% in box 2 up to €68,843 and 31% above that.
Help with BV & DGA
Articles about BV & DGA
Sole proprietorship or BV: when does switching pay off?
When a BV becomes more tax-efficient than a sole proprietorship, and the other reasons to take the step.
Read more BV & DGAHolding and operating company: how your bookkeeping works
Two BVs, two sets of books. What to watch out for with a holding structure.
Read more BV & DGAFiling annual accounts: what do you need to know as a BV?
Preparing, adopting and filing: the deadlines and what becomes public.
Read moreCommon questions about BV & DGA
Every answer starts with the key point, uses the figures and rules for 2026 and links to the source.
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