DGA Strategist · BV Loon Box2

Dutch BV salary & dividend

Free · In‑App Purchases · Designed for iPad. Not verified for macOS.

Optimize your DGA salary, Box 2 dividend and VpB rate. Compare salary-vs-dividend extraction for your Dutch BV. DGA Strategist computes the optimal mix of salary, Box 2 dividend and corporate tax (VpB) for your Dutch BV — with built-in customary wage compliance check. Built for directeur-grootaandeelhouders running a BV who decide each year how much to pay themselves as salary versus distribute as dividend. The three-layer trade-off — VpB on corporate profit, Box 1 on your salary, Box 2 on the dividend — sets exactly how much lands in your personal account. The € 56,000 customary wage floor plus the new two-bracket Box 2 (24.5% / 31%) have made the decision materially harder since 2024. Rates sourced from Belastingdienst, Wet IB 2001, VpB. Updated 18 April 2026. Free features: • Customary wage (gebruikelijk loon) calculator — tests your DGA salary against the € 56,000 minimum (Wet LB 1964 art. 12a). • Box 1 vs Box 2 comparator — personal income progressive rates (35.82% / 37.48% / 49.50%) against the two-bracket Box 2 (24.5% up to € 67,804, 31% above). • VpB rates 2026 — 19% up to € 200,000 profit, 25.8% above, wired into the three-layer computation. • Salary slider — drag your DGA wage between minimum and market rate and watch VpB / Box 1 / Box 2 update live. • Employer Zvw (6.51%) automatically added to total labor cost. • Dutch formatting: period thousands, comma decimal, € prefix. With Premium (one-time € 19.99 purchase): • Full salary / dividend optimizer — solves for the wage + dividend combination with the lowest combined tax burden at your profit level. • Multi-year projection — spread dividends across calendar years to use the 24.5% € 67,804 bracket twice (cross-year timing). • Fiscal partner allocation — doubles the Box 2 first bracket to € 135,608 by splitting shareholding with your partner. • BV vs sole-proprietor / ZZP comparator — break-even profit where incorporating beats IB-entrepreneur with zelfstandigenaftrek (€ 1,200) and MKB-winstvrijstelling (12.7%). • Emigration exit tax — simulates the 15-year substantial interest claim when relocating to BE, DE, PT or CH. Informational only. Not tax advice. Consult your accountant or licensed tax adviser for binding decisions. Questions? Tap Settings > Contact Support. Privacy: https://cosprosoftsplit.github.io/dga-strategist-legal/privacy.html

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Premium unlock is now available as a one-time purchase. Stability improvements.

Version 1.1

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    Information

    Seller
    Cosmic Production d.o.o.
    Size
    782.3 KB
    Category
    Finance
    Compatibility
    Requires iOS 18.0 or later.
    • iPhone
      Requires iOS 18.0 or later.
    • iPad
      Requires iPadOS 18.0 or later.
    • Mac
      Requires macOS 15.0 or later and a Mac with Apple M1 chip or later.
    • Apple Vision
      Requires visionOS 2.0 or later.
    Languages
    English and Dutch
    Age Rating
    4+
    In-App Purchases
    Yes
    Copyright
    © 2026 Cosmic Production d.o.o.
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