Increase of the Customary Salary for Substantial Interest Shareholders Effective from 2026
12 Feb 2026
A tax measure affecting director-major shareholders (DMSs) and other substantial interest shareholders will take effect from 2026. This newsflash outlines the key changes to the customary salary rules and their potential implications.
ENG: Increase in Fiscal Wage
A fiscal update affecting director-major shareholders (DGA’s) and substantial interest holders will take effect in 2026. In this newsflash, we briefly address the change to the fiscal minimum wage (gebruikelijk loon).
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