Supervisory board members with fixed remuneration are not taxable persons. To date, jurisprudence has left open the question of whether supervisory board members with variable remuneration are always deemed to be taxable persons. The tax authorities have, so far, taken the middle road and have simplified matters considerably in the interests of practice: in principle, they have affirmed the status as a taxable person if the variable component of the total remuneration exceeds 10%. This view now appears to be outdated following the ECJ's latest judgment, in which it rejects the idea of a board member’s status as a taxable person solely being based on the payment of variable remuneration.