Did you know that the work costs scheme (WKR) also applies to a DGA (director - major shareholder)? Are you already making optimal use of it?

Under the work costs scheme (WKR), the employer can spend a percentage of the total taxable wages of his holding company on tax-free reimbursements.

For this year, an increased free space of 3% of the wage bill applies up to a maximum wage bill of €400,000.

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