What is corporate tax?

A company in the form of a BV or NV that makes a profit must pay corporate income tax. In corporate income tax, there are facilities for companies that form a fiscal unity or have an interest in another company.

A DGA is a director-major shareholder who, with or without a tax partner, has an interest of more than 5% in the BV.

Natural persons such as self-employed persons, owners of a sole proprietorship or partners of a VOF pay income tax. But the DGA himself, employed by his BV, also pays income tax.