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Effective Dedication: 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

Settled doctrine High confidence 19 rulings · 2014–2024

Current position

The entrepreneur is computed as one full non-salaried person, unless there are objective causes justifying a dedication of fewer than 1,800 hours/year. In such cases, the module is obtained by dividing the effective hours dedicated 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 constant at its core: the general rule is the computation of one full non-salaried person. The evolution consists of identifying various objective causes to apply effective time, such as plurality of activities (V2228-21), maternity (V1033-22), or seasonality (V2269-24), while always maintaining the minimum of 0.25 persons/year for management.

Turning points

  1. V0380-15

    Clarifies that active retirement is not an objective cause to reduce the computation, as it does not break the general rule of the activity.

  2. V2228-21

    Establishes that the plurality of activities constitutes an objective cause to break the general rule and calculate the module based on effective hours.

  3. V1033-22

    Includes leaves due to pregnancy risk and maternity as objective causes to compute dedication based on effective time.

Analysis based on 19 of 19 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

19

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