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Module: 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 9 rulings · 2014–2023

Current position

The entrepreneur is computed as a non-salaried person, unless they prove a dedication of fewer than 1,800 hours/year due to objective causes. In that case, the module is calculated by dividing the actual hours by 1,800, maintaining a minimum of 0.25 persons/year for management and organizational tasks. For salaried personnel, the module is determined by the hours worked, including medical leave and unpaid unused holidays.

The DGT's position remains constant regarding the general rule of computing the entrepreneur as a non-salaried person unless objective causes are proven. The evolution focuses on the precision of which concepts count as hours worked for salaried personnel and the inclusion of maternity as an objective cause to reduce the entrepreneur's computation.

Turning points

  1. V1814-20

    Specifies that medical leave and paid unused holidays must be included in the computation of hours worked.

  2. V1033-22

    Establishes that leave due to pregnancy risk and maternity are objective causes for computing a dedication of fewer than 1,800 hours/year.

Analysis based on 9 of 9 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

9

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