The Tax and Customs Administration offers medical specialists who are directors of a private limited company (B.V.) the option of bindingly determining the amount of the salary to be paid by the B.V. by means of a (standard) settlement agreement (VSO). The customary salary is then set at €160,000. Of this amount, after deduction of the efficiency margin under the customary salary scheme 25%, the following must be paid to the specialist: € 120.000. Naturally, the Tax and Customs Administration attaches a number of conditions to the security thus obtained.
The standard salary of €160,000 is based on a working week of 45 hours. Medical staff who work fewer hours may take a pro rata lower salary into account, but those who work more hours must base their calculation on a higher salary. The aforementioned standard salary includes a holiday allowance of 8%, a frequency allowance of 6%, an intensity allowance of 15% and any bonus.
The current account held by the specialist with his or her private limited company may show a maximum debit balance (debt to the company) of €17,500 as at 31 December 2015. If the debt to the company is higher, the excess must be distributed as a dividend in 2016 (and if a dividend distribution is not possible, consultation must take place with the tax authorities regarding how the current account balance will eventually be reduced to a maximum debt of €17,500). Genuine loans are not included in the current account, provided that these loans have been entered into on commercial terms.
The VSO is concluded for the year 2015 only. The specialist who enters into the VSO expressly waives his or her right to object and/or appeal for the purposes of the customary salary scheme. If either party fails to comply with the VSO, it shall lapse and, naturally, all legal options shall once again be open to both parties. With regard to medical practitioners who do not enter into the VSO, the Tax and Customs Administration will assess the (customary) remuneration on the basis of individual facts and circumstances. These medical practitioners cannot derive any rights whatsoever from the VSO scheme.