[jimnotgym]

It is the same in the UK, dividends attract a lower tax rate. You can even pay a monthly dividend if you need the cash! You have to make sure that you are paying yourself minimum wage however, or you can get a fine.

Making your wife/husband a shareholder is common too. In the UK you get a personal tax free allowance plus a certain amount of tax free dividend. If your spouse doesn't work (or pays a lower rate of tax than you) then you can make a big saving this way by paying some money to them instead of you. Maybe they can get a job as your bookkeeper? This can serve to pull you out of the top tax rate bands, or at least pay the higher rate on less of your income.