Ledger & Tax | Pavan Geraedts

8 Articles

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When the Management Fee and the Working Reality Part Ways

Oct 7, 2026

A management fee, the salary paid and the salary recognised for Dutch tax purposes serve different functions. The decisive issue is whether the contracts and payroll treatment match the work actually performed.

Dutch payroll tax LEDGER & TAX customary salary director-shareholders holding structures management fees through-payroll scheme

A Management Invoice Cannot Decide Where the Wage Belongs

Sep 27, 2026

Two identical management fees can produce different payroll outcomes. The decisive issue is whether the holding supplies a genuine service or the individual works for the operating company.

LEDGER & TAX Management BV Wtta article 32d customary salary employee insurance payroll tax

Retirement Changes the Founder’s Role, Not the Salary Question

Aug 13, 2026

A retired or part-time DGA still needs a salary file that matches the remaining work, decision-making authority, benefits, and corporate structure.

DGA salary Dutch tax LEDGER & TAX Linda Pavan customary salary founder succession holding company payroll retired DGA customary salary retirement

A €120,000 Management Invoice May Tell the Wrong Payroll Story

Jul 30, 2026

A management invoice does not determine DGA salary. Check whether contracts, daily work, payroll and intercompany records tell the same story.

Belastingdienst DGA salary LEDGER & TAX Linda Pavan customary salary doorbetaaldloonregeling holding company holding structure management agreement management fees payroll tax

A Quiet Founder Role Can Still Create a Payroll Reckoning

Jul 30, 2026

Administrative work can expose a DGA salary issue. Check the founder’s duties, contracts, payroll and year-end cash position for 2026.

2026 tax DGA salary Dutch payroll tax Dutch tax LEDGER & TAX Linda Pavan customary salary founder governance holding company holding structure payroll tax

Retirement Changes the Diary, Not Necessarily the DGA Salary

Jul 28, 2026

Retirement does not end the Dutch DGA salary test. Check the founder’s work, salary benchmarks, payroll records, contracts, and company cash.

DGA salary Dutch tax GOVERNANCE LEDGER & TAX Linda Pavan customary salary holding BV payroll payroll tax retirement retirement DGA salary rules

Two Days at Work Can Still Carry a €58,000 Salary Question

Jul 22, 2026

Working two days does not automatically cut a DGA salary. See what payroll, comparable pay, group salaries and records must support in 2026.

2026 tax BV cash flow DGA salary Dutch BV Dutch payroll LEDGER & TAX Linda Pavan aanmerkelijk belang customary salary fictitious salary payroll tax

Founder Tax Costs Can Drain Cash When the BV Picks the Wrong Role

Jul 6, 2026

A practical founder note on splitting BV advice costs, DGA private compliance, payroll items, and tax records before cash planning suffers.

BV BV costs DGA GILTI LEDGER & TAX Linda Pavan cash flow corporate tax customary salary ledger control tax compliance