In dit artikel vertellen we alles over de aangescherpte regels rondom schijnzelfstandigheid bij ZZP’ers die per 1 januari 2025 zijn ingegaan.
Many entrepreneurs with a bv wonder what is more tax advantageous: a higher salary or a dividend payment. With the tax changes in 2025, including adjusted tax rates and increased customary pay, it is important to plan carefully. In this article, we explain the differences and make a detailed calculation. Here we also include the mandatory minimum salary of €56,000 gross.
When you want to receive income from your bv, you can do this through salary or dividend, or a combination of both. Both options are taxed differently for tax purposes.
The following tax rules will apply in 2025:
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In this example, the entrepreneur wants to receive €100,000 net privately. We calculate the costs for the limited liability company and the total tax burden for three scenarios: full salary, full dividend, and a combination with the minimum salary of €56,000.
| Full salary | Salary (€56,000) + dividend |
Gross payment | €166.000 | €138.485 |
Social security and payroll tax | €66.000 | €19.120 |
Corporation tax | N.v.t. | €15.651 |
Net profit in bv | N.v.t. | €66.834 |
Dividend tax (15%) | N.v.t. | €10.025 |
Box 2 tax (24.5%) | N.v.t. | €12.501 |
Net private income | €100.000 | €100.000 |
Total tax (bv + private) | €66.000 | €57.297 |
You see, paying out only salary to have €100,000 net remaining is less attractive fiscally. Salary only results in a high tax burden because of payroll tax and social security contributions.
In this example, a combination of salary and dividend is fiscally most advantageous. This allows you to comply with the customary-wage scheme, limit social security contributions and take full advantage of the lower rates in Box 2. Still, the ideal division may vary from situation to situation, depending on your profits, private expenses and future plans.
Do you want to know what is fiscally advantageous for you? At Belastingadviseur Eindhoven, we make a personal calculation and give tailor-made advice.
Contact us today for a non-binding consultation. Together, we will make sure you take full advantage of the tax benefits in 2025!
In dit artikel vertellen we alles over de aangescherpte regels rondom schijnzelfstandigheid bij ZZP’ers die per 1 januari 2025 zijn ingegaan.
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