Custom legal document

Draft request for reduction of director'ssalary

Have it drafted, amended, or reviewed by our legal experts and/or lawyers starting from 99
SME Lawyers

Do not hastily put this document together yourself — a false sense of security is harmful.
Have a specialist screen it and be in a stronger position when it matters.

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How does it work?
Our services include a free consultation, a draft document, a revision round, and a final document. We invoice after sending the draft document.

Experience with legal services for entrepreneurs since 2001
Lawyers and legal professionals.Direct contact with a specialist who thinks practically.
Fixed rates.Where possible, clarity regarding costs in advance.
Within 4 hoursWe respond quickly to your request.
  • We worked for, among others:
  • MKBjuristen.nl partner
  • MKBjuristen.nl partner
  • MKBjuristen.nl partner
  • MKBjuristen.nl partner

We worked for, among others:

An incorrect document often provides a false sense of security.
You think everything is taken care of, but only discover whether the document actually works during a conflict or claim.

1

Free intake

We discuss your company, the purpose of the document, and the key risks.

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We draft a custom document or review your existing document legally.

3

Final version

You will receive a final version with instructions on correct usage.

Mr. Jaime Boogaers
Mr. Jaime Boogaers
Corporate Law
Attorney, 16 years of experience

A legal document must not only be legally correct. Above all, it must align with how the entrepreneur will actually use the document

  • Lawyers and in-house counsel
  • Active since 2001
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Do you already have a document, but are unsure if it is still correct? We check content, risks, and practical usability.

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About us

Our expertise

Our lawyers and in-house counsel specialize in drafting, reviewing, and amending legal documents and contracts. We look not only at the legal text but also at how you use the document in practice.

Custom solutions for your industry

Every business operates differently. That is why we take your industry, customers, working methods, and specific risks into account.

Our facts

  • Active since 2001
  • Lawyers and in-house counsel
  • Fixed rates in advance
  • Tailored legal solutions for entrepreneurs
  • Thousands of agreements per year
  • Customization
  • About us
from 99.- per document

Do you already have a document, but are unsure if it is still correct? We check content, risks, and practical usability.

  • Our legal expert spends 0.5 to 1.5 hours on the check
  • Telephone intake with a lawyer
  • Checks on content, risks, and practical usability
  • Attention to liability, payment, and termination
  • Concrete points for improvement and legal advice
  • Delivered within 3 working days, express delivery possible
from 199.- per document

Is your document outdated, copied, generated with AI, or no longer suitable? We check and adjust the document.

  • Our legal expert spends 1.5 to 2.5 hours checking and making adjustments
  • Telephone intake with a lawyer
  • Verification of the existing document
  • Adaptation to your business and working methods
  • Suitable for new services, customers, or risks
  • Delivered within 5 working days, express delivery possible

About us

Our expertise

Our lawyers and in-house counsel specialize in drafting, reviewing, and amending legal documents and contracts. We look not only at the legal text but also at how you use the document in practice.

Custom solutions for your industry

Every business operates differently. That is why we take your industry, customers, working methods, and specific risks into account.

Our facts

  • Active since 2001
  • Lawyers and in-house counsel
  • Fixed rates in advance
  • Tailored legal solutions for entrepreneurs
  • Thousands of agreements per year

Reviews (21)

Roy

We quickly gained a clear picture of the possibilities. The contract was formulated in such a way that both parties felt good about it. Fantastic value for money for this level of expertise.

Rana

Clear agreements and a neat delivery. The price-quality ratio was good. These documents will undoubtedly save us a lot of headaches in the future.

Inaya

It is clear that they know what they are talking about, right from the first word. It was pleasant that what was important was explained in plain language. The document was accepted flawlessly by our investors.

Amine

Our complex question was immediately reduced to the essence. The lawyer pointed out aspects we had not considered ourselves. The final result aligns 100% with our high standards.

Ikram

The process started immediately after our agreement, without delays. The fee structure was transparent, so we knew exactly where we stood during the process. The document was flawlessly accepted by our investors.

Ronald

The intake felt like a real consultation rather than a sales pitch. They provided fantastic input on how we could keep the document commercially friendly. A reliable partner striving for perfection in their documents.

Soufian

The nuances of our business operations were listened to carefully. The setup of the cooperation agreement was logical and very well structured. It is clear that they have a passion for entrepreneurship.

Burak

The communication was smooth and professional. A perfect balance was struck between protecting our business and not deterring customers. The end result aligns 100% with our high standards.

Wouter

They really thought along with our situation. The empathy and understanding of the lawyer made this a very pleasant collaboration. It is clear that they have a passion for entrepreneurship.

Dennis

We needed a custom solution, and that was handled well. The feedback we received on our own concept was incredibly insightful and useful. It is clear that they have a passion for entrepreneurship.

Finn

The personal touch during the initial meeting was a major plus. The revisions were spot-on every time and required virtually no correction on our part. A company that delivers on what it promises on its website.

Victor

The first impression was simply excellent. Even outside regular hours, we received a quick response to an urgent question. A reliable partner that strives for perfection in their documents.

Anne

We were looking for certainty and received it immediately in the first meeting. The fee structure was transparent, so we knew exactly where we stood during the process. A party that delivers on what it promises on its website.

David

The working method was clear from the start. The concept was ready quickly and highly usable. A reliable partner who strives for perfection in their documents.

Samir

No waiting times or endless menus; we got someone on the line immediately. They thought along with us not only from a legal perspective but also from a practical one. The quality fully met our expectations.

Sabine

I was spoken to very kindly on the phone. Our industry was taken into account. Our customers respond positively to the clear general terms and conditions.

Sven

We were in a contentious situation, but the calm start defused the tension. There was room for our specific wishes. The document was accepted flawlessly by our investors.

Caroline

From the very first moment, we felt heard. The guidance during the drafting of the general terms and conditions was invaluable. It is clear that they have a passion for entrepreneurship.

Petra

The working method was clear from the start. The expertise regarding e-commerce legislation was clearly the added value in this process. The service was professional and personal.

Jasper

The commitment to our case was palpable from the very first minute. They considered not only preventing disputes but also their practical solutions. The service was professional and personal.

Nordin

We were in a contentious situation, but the calm start defused the tension. The continuous thinking from the entrepreneur's perspective was a breath of fresh air. These documents will undoubtedly save us a lot of headaches in the future.

Meet our office

Our ContractCheck, simply explained what can all go wrong.

Why MKB Juristen?

Since 2001, we have been active as a no-nonsense legal firm for entrepreneurs. We quickly get to the heart of the matter: with a thorough assessment, clear answers, and a document that works practically.

  • Nationwide coverage
  • First consultation free and without obligation
  • Fixed rates where possible
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First, see how we work

A legal document requires trust. You see immediately who we are, how we help entrepreneurs, and why we do not work with standard templates.

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What you can expect from us

We translate your situation into a legal document that you can actually use. You won't receive a loose template, but a document tailored to your business, agreements, and risks.

  • A clear roadmap: intake, concept, revision round, and final version
  • Practical explanation on how to use the document
  • Legal attention to liability, payment, and termination
  • Where possible, provide clarity in advance regarding price and delivery time
Are you unsure whether you should have the document drafted, checked, or amended?
During the initial consultation, we will determine the sensible course of action together. Afterward, you will know exactly where you stand.

Why customization?

A legal document only works well if it aligns with your business, agreements, risks, and industry. That is why we do not work with a standard generator, but with legal experts who assess your situation.

  • Prepared for your company
  • Telephone consultation included
  • No standard template
  • Review by legal specialists

What do you get?

You will receive a legal document that is practical and aligns with the agreements you wish to make.

  • Draft document or legal review
  • One adjustment round
  • Clear explanation where necessary
  • Fixed price where possible

The founders of MKB Juristen

Our organization consists of several small teams working within various legal fields. Each legal field has its own senior in-house counsel and/or lawyers.

Denian Wielhouwer

Corporate lawyer in corporate law & business expert

Denian Wielhouwer

Annelore Hendriks

Corporate lawyer, corporate law, administrative law

Annelore Hendriks

Ilja van Driel

Corporate law attorney, employment law

Ilja van Driel

Jaime Boogaers

Corporate law, ICT & privacy law, energy law attorney

Jaime Boogaers
Custom choices

Which choices determine the content?

The appropriate substantiation depends on your situation. Answer the questions below before submitting the request.

Choice or question Why this matters legally
What is the reason for the reduction? A start-up phase, structural loss, part-time work, or a demonstrably lower market wage each require different substantiation.
Which period does this concern? A request for the current year works differently than a correction after the fact; submit on time to avoid disputes regarding amounts already paid.
Is there a loss or a capital deficit? In the event of a loss or an impending liquidity shortage, the continuity of the BV can constitute an independent ground for reduction.
What comparable wage applies? Determine the most comparable employment relationship to substantiate the deviation from the statutory standard.
Are you submitting yourself or through an advisor? Submitting via an authorized representative requires authorization and correct registration in the name of the party concerned to avoid delays.
Clauses and provisions

Which components should be included in a request for a reduction of the director's salary?

A convincing request contains all the information the Tax and Customs Administration needs to assess your substantiation. The components below together form a complete and verifiable request.

Provision Relevant to Legal point of attention
Details of the director/major shareholder and the company Always Name, BSN, name of the BV and tax number, so that the request is linked to the correct taxpayer.
Period in question Always The year or years for which you are requesting a lower customary wage, with start and end dates.
Proposed salary Always The amount you wish to apply instead of the statutory standard, with calculation.
Justification of the deviation Always The actual reason: start-up loss, structural loss, part-time work, or lower market value of the labor.
Supporting figures and documents For financial reasons Profit and loss account, forecast, or annual figures supporting the lower wage.
benchmark Upon reliance on market wage Substantiation with comparable employment relationships or industry figures for the most comparable position.
Request and signature Always Explicit request for consent, place, date, and signature of the director-major shareholder or authorized representative.
Use in practice

How do you use this document correctly?

The request will only take effect if you submit it on time, completely, and with verifiable proof. Follow the steps below.

Situation What should you do? Point of attention
Before or in the current financial year Draft the request and submit it to your tax office Submitting early prevents overpayments from being processed and needing to be corrected.
Upon submission Attach the supporting figures and documents Without evidence, the Tax and Customs Administration will not assess the request on its merits.
After submission Keep the request and the acknowledgment of receipt in your records You must be able to demonstrate the deviation during an inspection at a later date.
In the event of a change in the situation Update the salary and submit a new request if necessary Once permitted, a reduction does not automatically apply to subsequent years with different figures.
Common mistakes

Common mistakes

The errors listed below lead to the rejection of the request or to an additional assessment with tax interest. Avoid them with careful preparation.

Wrong Consequence Better approach
No or meager substantiation The Tax and Customs Administration rejects the request or applies the statutory standard after all Substantiate the deviation with concrete figures and documents.
Unilaterally reduce wages without request Additional assessment on the difference with tax interest and possibly a fine Ask for approval in advance and only lower after confirmation.
Submit request late It is difficult to correct the wages already paid retroactively Submit the request before or early in the relevant year.
No comparable position as a benchmark The substantiation of the market wage is not verifiable Choose demonstrably comparable employment as a reference.
Do not save request You cannot prove the appointment at a later check-up Archive request, attachments, and response from the Tax and Customs Administration.
Risk profile

What is your situation and what do you pay attention to?

The approach varies depending on the situation. Identify your case below and pay attention to the corresponding point of attention.

Risk profile Example Focus in the document
Start-up BV The company has just started up and is not yet making any or limited profit Justify the lower wage with the transitional phase and realistic forecasts.
Structural loss The private limited company is suffering persistent losses or has a liquidity shortage Link the reduction to the continuity and equity of the company.
Part-time director/major shareholder You work for the BV for only part of the week Calculate the wage pro rata to the actual scope of work.
Lower market wage The labor demonstrably has a lower market value than the norm Substantiate with comparable employment or industry figures.
Additional documents

When is this document not enough?

Sometimes more than just the salary level is at play. In the situations below, a supplementary document or advice is advisable.

Situation Supplementary document Why
Situation Related document Explanation
You perform work through a holding or management structure Management Agreement Record the management fee and duties between the holding company and the operating company in writing.
There are multiple shareholders or director-major shareholders Shareholders' Agreement Make agreements between the shareholders regarding remuneration, profit distribution, and control.
Your question is complex or tax-legal Legal assistance Have your situation assessed before making arrangements with the Tax and Customs Administration.
Explanation of this document

Drafting a request for a reduction in the director's salary, why?

Not every entrepreneur knows exactly what a request for a reduction of the director's salary entails, when they are needed, and which risks they must cover. Therefore, we explain below what this document entails, what you should pay attention to, and why customized legal advice is important.

What is a request for a reduction of the director's salary?
A request for a reduction of the Director-Major Shareholder salary is the formal application submitted by a Director-Major Shareholder to the Tax and Customs Administration to temporarily or permanently reduce the customary salary. Pursuant to Article 12a of the Income Tax Act 1964, a Director-Major Shareholder is obliged to pay themselves a customary salary of at least the highest of three standards: 75% of the salary from the most comparable employment, the salary of the company's highest-earning employee, or the statutory minimum (€56,000 in 2025). A reduction below this minimum is only possible if the Director-Major Shareholder demonstrates that the company is in financial difficulties, that there is no profit to finance the customary salary, or that the most comparable employment justifies a lower salary. Our lawyers will draft a request for a reduction of the Director-Major Shareholder salary for you that correctly substantiates the financial circumstances, provides a legal justification for the deviation from the customary salary regulations, and minimizes the risk of corrections by the Tax and Customs Administration.
When is a reduction of the director's salary permitted?
The Tax and Customs Administration permits a reduction of the customary salary in a limited number of circumstances. For a loss-making enterprise: if the company has insufficient liquid assets or profit to pay the full customary salary, the salary may be reduced to the level the company can actually afford. For a start-up enterprise: for the first three years after incorporation, the customary salary may be set at the minimum wage. For an enterprise under special circumstances — seasonal work, temporary standstill — a temporary reduction may be agreed upon. Your request must substantiate the financial circumstances with annual figures, liquidity statements, and forecasts. Our lawyers draft a request that passes the Tax and Customs Administration test.
How does it work at MKBjuristen?
After a brief intake regarding the company's financial situation, our lawyers draft a request for a reduction of the director's salary that correctly substantiates the financial circumstances, legally justifies the deviation from the customary salary scheme, and minimizes the risk of correction.
Are you unsure whether your document is legally correct? We would be happy to assess the sensible course of action: drafting, reviewing, or amending.
Request a quote

Why not use a standard document?

A standard document often seems like a quick solution, but usually does not fully align with your company, agreements, risks, and way of working. Our legal experts draft documents that fit your situation.

Standard document
SME Lawyers
Not tailored to your business
Tailored to your company, industry, and working methods
No control over your specific situation
Consultation with a lawyer and assessment of your risks
Possibly outdated or incomplete
Verification of current and practical provisions
No personal explanation
Explanation regarding the use of the document

A standard document seems cheap, until it doesn't fit your situation properly. That is why we provide custom legal solutions tailored to your business.

Custom solutions per industry and company

Every business operates differently and faces different legal risks. Therefore, we tailor the document to your industry, customers, agreements, and way of working.

Webshops & e-commerce

Focus on online sales, delivery, returns, complaints, payment, digital products, and consumer regulations.

Business services

Attention to the assignment, additional work, liability, payment, termination, and reliance on client information.

Construction, installation & execution

Attention to planning, delivery, warranties, additional work, materials, delays, and liability risks.

Software, SaaS & digital services

Attention to licenses, availability, support, updates, data, intellectual property, and limitation of liability.

Trade, supply & wholesale

Attention to delivery, transport, payment, retention of title, warranties, delivery times, and international agreements.

Consultants, freelancers & advisors

Attention to scope, best efforts obligations, cancellation, payment, liability, and confidential information.


A legal document only has value if it suits your practice. That is why we look not only at the text, but also at how you use the document in your business.

Common mistakes with legal documents

A legal document often seems simple, but small errors can have major consequences later on. In practice, we see that entrepreneurs run the greatest risk when a document does not align well with their business, agreements, or way of working.

  • Using a standard document that does not suit the company
  • Forgot important agreements regarding payment, delivery, liability, or termination
  • Have a document generated without legal review
  • Continuing to use old documents while the company has changed
  • Not knowing how the document should be used correctly in practice

A legal document only prevents problems if it suits your situation. That is why we look not only at the text, but also at your company, agreements, and risks.

Why is a standard document often not enough?

Because a standard document does not take into account your industry, customers, risks, and specific agreements, important provisions may be missing or not align well with your practice.

Can I create a legal document myself using AI?

AI can assist in creating text, but does not independently assess whether the document is legally appropriate, complete, and usable for your business. Legal review therefore remains important.

When do I need to have my document checked?

Have your document checked if your business has changed, you have new customers or services, you have doubts about existing agreements, or the document has not been updated for a long time.

Will I also receive an explanation about the use of the document?

Yes. We explain how to use the document in practice, what to look out for, and which steps are important to prevent disputes afterwards.

Contact us

Annelore Hendriks

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SME Lawyers at the Chamber of Commerce Source: Chamber of Commerce 2019
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