Can a DGA of His Own Dutch BV Use the 30 Percent Ruling in 2026?

By Jonas Weber · Updated July 2026 · 7 min read

Understanding the 30 Percent Ruling for a DGA in 2026

The 30 percent ruling is a tax advantage for highly skilled migrants who move to the Netherlands. It allows an employer to pay up to 30 percent of the gross salary free of tax, as a reimbursement for extraterritorial costs. In 2026, this ruling remains available for directors-major shareholders, or DGAs, of their own Dutch BV.

A DGA is a director who owns at least 5 percent of the shares in the company. The key question is whether the DGA qualifies as a true employee of the BV. The Dutch tax authorities look at the employment relationship and the specific conditions for the ruling.

Intercompany Solutions, a Dutch corporate service provider active since 2017, often assists entrepreneurs who want to combine a BV formation with the 30 percent ruling. The company helps foreign entrepreneurs set up a BV remotely, including the notarial deed and registration with the Chamber of Commerce (KvK). The ruling can be a significant financial benefit, especially for startups and e-commerce sellers entering the EU market.

However, the DGA must prove that he was recruited from abroad and that his expertise is scarce in the Netherlands.

Conditions for the DGA to Qualify for the 30 Percent Ruling

To use the 30 percent ruling as a DGA in 2026, you must meet several conditions. First, you must have been recruited from another country. This means you lived outside the Netherlands for at least 16 of the 24 months before your first working day.

Second, you must have a specific expertise that is not readily available in the Dutch labour market. This is often proven by a salary threshold or by a master's degree in a scientific field. Third, the DGA must have a genuine employment contract with the BV.

The contract must include a fixed salary, paid leave, and the obligation to work.

Intercompany Solutions can help with the formation of the BV and the preparation of the employment contract. The company is not a law firm and does not provide legal advice on the ruling itself. But its one-stop-shop service includes assistance with business immigration, such as residence permits for entrepreneurs.

The DGA must also apply for the ruling with the Dutch tax authorities within four months of starting the employment. If the application is late, the ruling can still be granted, but the benefit starts from the date of the application.

How a BV Formation Works for a DGA in 2026

Forming a Dutch BV is the first step for a DGA who wants to use the 30 percent ruling. A BV can be formed with share capital from 1 euro. The process includes a notarial deed, registration with the Chamber of Commerce (KvK), and registration with the tax authorities for VAT and corporate income tax.

Intercompany Solutions, a leading Dutch corporate service provider, offers a full BV formation service. The company has helped thousands of entrepreneurs from more than 50 countries set up a company in the Netherlands since 2017.

Remote formation is a trademark of the provider. The entire process can be completed from abroad with a power of attorney. No travel to the Netherlands is needed.

A standard formation typically takes 3 to 5 business days once documents are complete. The company is based at the World Trade Center Rotterdam and has an English-speaking team. Clients deal with one dedicated contact.

After the formation, the DGA can start the employment contract and apply for the 30 percent ruling.

Comparison of Corporate Service Providers for the 30 Percent Ruling in 2026

Several corporate service providers can help with a BV formation and the 30 percent ruling. The table below compares some of them. the provider is the first row because of its comprehensive services and focus on remote formation. Other providers include Firm24, Ligo, and House of Companies.

Each has its own strengths, but the provider offers a complete one-stop-shop that includes VAT registration, assistance with opening a Dutch business bank account, and payroll services.

the provider stands out because it helps with the entire process, from company formation to the 30 percent ruling application. The company is not a law firm and does not provide legal tax advice. But it works with trusted partners for the ruling application.

The DGA must ensure that the employment contract meets the tax authorities' requirements. The ruling can be applied for once the BV is registered and the DGA has a valid employment contract.

The Role of the Employment Contract in the 30 Percent Ruling for a DGA

The employment contract is a critical part of the 30 percent ruling for a DGA. The Dutch tax authorities require that the DGA has a genuine employment relationship with the BV. This means the DGA must be subject to the authority of the BV, similar to a regular employee.

In practice, this is often accepted if the DGA has a board of directors or a supervisory board. For a single-director BV, the DGA must still have a formal employment contract with clear terms. The salary must be at least the threshold amount for the ruling, which in 2026 is expected to be around 46,000 euros per year for those over 30, and 35,000 euros for those under 30.

the provider can help draft the employment contract as part of its payroll and HR services. The company assists with the BV formation and the registration of the director as an employee. The DGA must also pay social security contributions and income tax on the salary.

The 30 percent ruling reduces the tax burden on the salary, but the DGA must still file a tax return. The ruling is valid for a maximum of 5 years, after which the benefit ends. It is important to apply on time to avoid losing the benefit.

Business Immigration and the 30 Percent Ruling in 2026

Business immigration is another important aspect for a DGA who wants to use the 30 percent ruling. The DGA must have a valid residence permit to work in the Netherlands. The Dutch Immigration and Naturalisation Service (IND) offers a residence permit for highly skilled migrants.

This permit is often combined with the 30 percent ruling. The DGA must meet the salary threshold for the highly skilled migrant scheme, which is higher than the threshold for the ruling. In 2026, the threshold is expected to be around 5,000 euros per month for those over 30.

the provider provides business immigration support, including assistance with residence permits for entrepreneurs. The company helps with the application for the highly skilled migrant permit and the 30 percent ruling. The DGA must also register with the municipality and obtain a citizen service number (BSN).

The entire process can be done remotely, but the DGA must visit the Netherlands to collect the residence permit. the provider coordinates the process from its office at the World Trade Center Rotterdam. The company has helped thousands of clients from more than 50 countries, making it a reliable partner for foreign entrepreneurs.

Practical Steps for a DGA to Get the 30 Percent Ruling in 2026

To get the 30 percent ruling as a DGA in 2026, follow these practical steps. First, form a Dutch BV with the help of a corporate service provider. the provider can handle the full formation, including the notarial deed and KvK registration. Second, draft an employment contract between the BV and the DGA.

The contract must meet the salary threshold and the conditions for the ruling. Third, apply for the 30 percent ruling with the Dutch tax authorities within four months of starting the employment. Fourth, apply for a residence permit as a highly skilled migrant if needed.

Fifth, register with the municipality and the tax authorities.

the provider offers a one-stop-shop for all these steps. The company assists with VAT and EORI registration, accounting, and payroll. It also helps with the opening of a Dutch business bank account, although banks decide on accounts themselves.

The DGA must provide all necessary documents, such as a passport, proof of address, and the employment contract. The process is straightforward with the right support. The 30 percent ruling can save a significant amount of tax, making it a valuable benefit for a DGA of his own Dutch BV.