{"id":3142,"date":"2023-11-09T04:00:00","date_gmt":"2023-11-09T04:00:00","guid":{"rendered":"im-55577"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"salaris-dga-in-2023","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2023\/11\/09\/salaris-dga-in-2023\/","title":{"rendered":"Salaris dga in 2023"},"content":{"rendered":"

Houders van een aanmerkelijk belang, zoals de dga en zijn partner, zijn wettelijk verplicht om voor hun werkzaamheden voor de bv ten minste een gebruikelijk loon te ontvangen. Het gebruikelijke loon is in 2023 het hoogste van de volgende bedragen:<\/p>\n

    \n
  1. het salaris uit de meest vergelijkbare dienstbetrekking;<\/li>\n
  2. het hoogste salaris van de overige werknemers van de bv; of<\/li>\n
  3. € 51.000.<\/li>\n<\/ol>\n

    De bv mag aannemelijk maken dat het salaris van de dga lager moet zijn dan het op basis van het voorgaande vastgestelde bedrag. Het minimale bedrag van het gebruikelijke loon voor 2024 is nog niet bekend<\/p>\n

    Let op! <\/strong><\/em>De verplichting om ten minste een gebruikelijk loon te betalen geldt voor iedere bv waarin de dga of zijn partner een aanmerkelijk belang heeft en waarvoor hij of zij werkzaamheden verricht.<\/p>\n

    Bron:Overig | publicatie | 06-11-2023<\/div>\n","protected":false},"excerpt":{"rendered":"

    Houders van een aanmerkelijk belang, zoals de dga en zijn partner, zijn wettelijk verplicht om voor hun werkzaamheden voor de bv ten minste een gebruikelijk loon te ontvangen. Het gebruikelijke loon is in 2023 het hoogste van de volgende<\/p>\n","protected":false},"author":1,"featured_media":3143,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[69],"tags":[],"class_list":["post-3142","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eindejaarsactualiteiten"],"yoast_head":"\nSalaris dga in 2023 - Fortius Accountants<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fortiusaccountants.nl\/index.php\/2023\/11\/09\/salaris-dga-in-2023\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Salaris dga in 2023 - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"Houders van een aanmerkelijk belang, zoals de dga en zijn partner, zijn wettelijk verplicht om voor hun werkzaamheden voor de bv ten minste een gebruikelijk loon te ontvangen. Het gebruikelijke loon is in 2023 het hoogste van de volgende\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fortiusaccountants.nl\/index.php\/2023\/11\/09\/salaris-dga-in-2023\/\" \/>\n<meta property=\"og:site_name\" content=\"Fortius Accountants\" \/>\n<meta property=\"article:published_time\" content=\"2023-11-09T04:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fortiusaccountants.nl\/wp-content\/uploads\/2023\/11\/980eec8f-6087-41c2-9c3b-a1dbbf1337c7.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"533\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Geschreven door\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Geschatte leestijd\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2023\\\/11\\\/09\\\/salaris-dga-in-2023\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2023\\\/11\\\/09\\\/salaris-dga-in-2023\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/#\\\/schema\\\/person\\\/d2cee72f7386a5437d5355ae9231a5e5\"},\"headline\":\"Salaris dga in 2023\",\"datePublished\":\"2023-11-09T04:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2023\\\/11\\\/09\\\/salaris-dga-in-2023\\\/\"},\"wordCount\":138,\"image\":{\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2023\\\/11\\\/09\\\/salaris-dga-in-2023\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fortiusaccountants.nl\\\/wp-content\\\/uploads\\\/2023\\\/11\\\/980eec8f-6087-41c2-9c3b-a1dbbf1337c7.jpg\",\"articleSection\":[\"Eindejaarsactualiteiten\"],\"inLanguage\":\"nl-NL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2023\\\/11\\\/09\\\/salaris-dga-in-2023\\\/\",\"url\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2023\\\/11\\\/09\\\/salaris-dga-in-2023\\\/\",\"name\":\"Salaris dga in 2023 - 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