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Objective Causes: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 9 rulings · 2014–2022

Current position

The entrepreneur is computed as a full non-salaried person, unless a dedication of fewer than 1,800 hours/year is proven due to objective causes. In such cases, the module is calculated by dividing the actual hours by 1,800. For management, organization, and planning tasks, a minimum of 0.25 persons/year is applied, unless a different dedication is proven.

The DGT's position remains stable in applying the general rule of computing the entrepreneur as a full person. The evolution is limited to the identification of new objective causes that allow for pro-rating based on actual hours, such as retirement, the epidemiological situation due to COVID-19, or maternity and pregnancy risk leave.

Turning points

  1. V0514-18

    Clarifies that active retirement does not in itself imply a reduction in dedication, maintaining the full person rule if a real decrease in hours is not proven.

  2. V1033-22

    Establishes that pregnancy risk and maternity leave are objective causes to compute dedication through the pro-rating of actual hours.

Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9

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