All articles · 2025-10-07 · Taxation
Entrepreneursssss hesitate about salary optimization due to fiscal uncertainty, but current framework remains favorable
Many entrepreneurs hesitate to take steps in their salary optimization now, out of concern about the announced fiscal reforms. Yet, it remains…
By Jan Hermans, CEO & founder of Lyff.
At Lyff. we notice that many entrepreneurs are currently hesitating to take new steps in their salary optimization. Companies for which we have already prepared quotes or have concrete plans ready are postponing decisions. This often stems from concern about the announced fiscal reforms.
No reason for procrastination
This reluctance is understandable. When changes are on the horizon in the fiscal landscape, as an entrepreneur, you naturally want to avoid a short-term decision turning out to be disadvantageous. However, there is no reason for panic or procrastination at this moment.
After all, the current legislation remains unchanged until December 31st of this year. This means that all existing tax benefits related to salary optimization, such as the use of warrants and other flexible remuneration forms, are still fully in effect.
Why optimizing now pays off
Anyone who decides to optimize their remuneration strategy today loses nothing: the investments still fall under the favorable rules, with deductible costs and a direct return on the resources invested.
“The concern of entrepreneurs is justified, but for now unnecessary,” it is said in Jan’s recent video message. “Anyone who optimizes now still does so within the current framework and retains all advantages.”
Our call: do not delay
Our message to entrepreneurs is clear: do not unnecessarily postpone optimizations. Fiscal reforms may indeed have an impact in the future, but anyone who takes action this year will continue to operate safely within the existing, favorable regime.
The power of the remuneration mix in turbulent times
In my book Fiscal Shortcuts for Management Companies (Fiscale Shortcuts voor managementvennootschappen), I often emphasize the concept of the control room. As CEO of Lyff. I see your company as an instrument with different taps. Your salary is the anchor point. Many entrepreneurs think they are fiscally smart by pushing their salary to the absolute minimum, but by doing so, you unknowingly corner yourself. A too low salary limits your pension space via the 80% rule (80%-regel) and makes you vulnerable during a tax audit.
A healthy mix consists of a market-conform remuneration, supplemented with techniques that leave more net without undermining stability. Warrants and stock options are powerful instruments here. Because the tax authorities (fiscus) determine the value of unlisted warrants on a flat-rate basis at the time of allocation (often 18% of the underlying value), the taxable base remains significantly lower than the amount that eventually ends up in your private account. This often results in an efficiency gain of 30 to 40% compared to a classic cash bonus.
Why waiting costs money
Let's be honest: money sitting idle in your company's account loses purchasing power every day due to inflation. Cash planning is essential. At Lyff. we often work with a layered approach: a buffer for operations, a layer for the medium term, and a component for the long term such as the IPT (Individual Pension Commitment - Individuele Pensioentoezegging).
Take, for example, an entrepreneur who makes € 100,000 in profit. By distributing a portion of this through a monthly warrant plan instead of just dividends, you increase the relevant salary base. This allows your pension reserve in the IPT to grow, while reducing the current tax burden. Anyone waiting for a reform is simply missing out on this cumulative benefit today. Optimization is not an aggressive trick, but the smart use of the available taps in your company.
Frequently asked questions
Is a warrant plan not risky during a tax audit?
No, provided the execution is correct. The 1999 legislation is clear, but the documentation must be accurate. There must be a written offer, acceptance within sixty days, and the allocation must fit within a defensible remuneration policy. At Lyff. we ensure that this is fully secured legally and accounting-wise.
How does salary optimization affect my pension?
Positively, if you approach it correctly. By using techniques that count as regularly taxable benefits, you increase the basis for the 80% rule (80%-regel). This allows your company to deposit higher, tax-deductible premiums for your pension accumulation, leading to a significantly higher final capital without you paying more personal income tax today.
Want to know more about how to apply these shortcuts to your situation? Read all about our approach to fiscale-optimalisatie or delve into the subject with my book via /nl/boek.