Here https://msdn.microsoft.com/en-us/library/ms188365.aspx I can read that:
The FIRSTROW attribute is not intended to skip column headers. Skipping headers is not supported by the BULK INSERT statement. When skipping rows, the SQL Server Database Engine looks only at the field terminators, and does not validate the data in the fields of skipped rows.
But I would like to do exactly this. Why is this not intended? Can I expect any problems when I do skip headers with FIRSTROW = 2?