The option will be available from the first of January 2017 onwards, until the first of January 2022 for now, by way of departure of the “customary wage regime” to fix the wage earned by directors-cum-controlling shareholders of innovative start-up companies that are recognised as such for R&D tax credit purposes.
Don’t forget to read: New rules regarding customary pay regulation for start-ups
Dutch version: Stimulering start-ups