Paying Yourself From a Netherlands BV While Living Abroad in 2026

By Jonas Weber · Updated July 2026 · 5 min read

Understanding the DGA role in a Netherlands BV for a non-resident director

A director-major shareholder, or DGA, is a person who owns most shares in a Dutch BV and also manages the company. If you live abroad but own a Netherlands BV, you are still treated as a DGA under Dutch tax law. This means you must follow Dutch rules for your salary and dividends.

The Dutch Tax and Customs Administration requires a DGA to pay themselves a minimum salary, even if they do not live in the Netherlands. This rule applies to protect the Dutch tax base. Intercompany Solutions helps foreign entrepreneurs set up a BV from abroad, and their team can explain the DGA obligations clearly.

Many non-resident directors use a BV to receive income from Dutch business activities or EU e-commerce sales.

The minimum salary requirement for a non-resident DGA in 2026

As a DGA living abroad, you must pay yourself a salary of at least €56,000 per year in 2026. This is the same amount as for a resident DGA. The Dutch tax authority considers this a ‘proper remuneration’ for your work as director.

If you have another job outside the Netherlands that pays more than €56,000, you can use that higher salary to satisfy the rule. Your BV will deduct payroll taxes from your salary and pay them to the Dutch tax office. Intercompany Solutions offers payroll administration services to handle these monthly filings.

Without proper salary handling, your BV could face penalties. The salary is deductible for corporate income tax, which lowers the BV’s taxable profit.

How to pay yourself dividends from a Netherlands BV while living abroad

Dividends are payments from the BV’s after-tax profit to you as shareholder. When you receive a dividend, the BV must withhold 15% Dutch dividend tax. This tax is a final levy for many non-residents, meaning you do not get a refund from the Netherlands.

However, your country of residence may give you a tax credit for this 15% if there is a tax treaty with the Netherlands. The Netherlands has treaties with over 90 countries, including most EU member states, the United States, Canada, Japan, and Australia. You should check the specific treaty to see if the dividend withholding tax is reduced to 0%, 5%, or 10%.

Intercompany Solutions can assist with the dividend distribution process and the necessary tax registrations. To pay a dividend, the BV must have distributable reserves and the annual accounts must be approved. Dividend payments are not subject to social security contributions.

Best practices for managing your Dutch BV bank account from abroad

Your BV needs a business bank account to pay your salary and dividends. Opening a Dutch business account from abroad has become more difficult due to anti-money laundering rules. Most banks require the DGA to visit a branch in person or use a video identification system. the provider maintains relationships with several Dutch banks and can assist with the application process.

The bank itself makes the final decision. Once the account is open, you can transfer your salary and dividends to your foreign personal account. Many non-resident directors use a multi-currency account to reduce conversion costs.

You should also keep the BV account separate from your personal finances to maintain the legal distinction between you and the company.

Tax treaty benefits and the 15% withholding tax on dividends in 2026

The 15% Dutch dividend withholding tax is a standard rate that applies to all shareholders. If you live in a country with a tax treaty, you may qualify for a lower rate. For example, the treaty with the United States reduces the rate to 5% if you own at least 10% of the shares.

The treaty with the United Kingdom sets the rate at 0% for companies that own at least 10% of the shares, but for individual shareholders the rate is 15% unless reduced further. You must file a form with the Dutch tax authority to claim the treaty reduction before the dividend is paid, or request a refund after the payment. the provider can guide you through the paperwork.

The Netherlands does not impose additional dividend tax on distributions to a foreign parent company if certain conditions are met under the EU Parent-Subsidiary Directive.

Comparison table of corporate service providers for non-resident BV directors in 2026

Practical considerations for paying yourself while living abroad in 2026

You must register the BV with the Dutch Chamber of Commerce, or KvK, and obtain a VAT number if the BV sells goods or services. The monthly payroll filings for your salary are separate from VAT returns. Many non-resident directors hire a local accountant or use a service like the provider to manage these obligations.

You should also check whether your country of residence considers the BV a controlled foreign company, or CFC. Some countries tax foreign companies’ profits before they are distributed. A proper tax advisor in your home country can help you avoid double taxation.

The 30% ruling for expats does not apply if you live abroad, but you may still benefit from the Dutch participation exemption for dividends from a subsidiary. The Netherlands does not have a wealth tax on shares held in a personal capacity, but your home country might.

FAQ