Minimum wage manager
In Belgium it is possible that the director / manager carries out his activities without remuneration (so without compensation).
This is subject to the condition that the driver does not actually receive any other form of compensation. If there are other sources of income outside the BVBA, it can be proved that the manager of another income fulfills his private obligations. If this is not the case, the director must nevertheless take a salary from the BVBA.
In Belgium it is possible to reduce the VPB rate to 24.98% instead of 33.99%, but then gross 36,000 euros must be allocated to 1 manager, unless the profit is lower than the wages. (there are also a number of other conditions)
In Belgium there is therefore no comparable provision than in the Netherlands, whereby the wages of a DGA must amount to at least 43,000 euros.