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3 Articles
holding company ×
Retirement Changes the Founder’s Role, Not the Salary Question
Linda Pavan
A retired or part-time DGA may still need a customary salary. Check duties, authority, comparable pay, company-car use and payroll records.
DGA salary Dutch tax LEDGER & TAX Linda Pavan customary salary founder succession holding company payroll retired DGA customary salary retirement
Aug 13, 2026

A €120,000 Management Invoice May Tell the Wrong Payroll Story
Linda Pavan
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
Jul 30, 2026

A Quiet Founder Role Can Still Create a Payroll Reckoning
Linda Pavan
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
Jul 30, 2026

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Pavan Geraedts

Pavan Geraedts is a boutique professional practice in Amersfoort for fiscal advice, juridical advice and business mediation. We advise companies, entrepreneurs, directors and shareholders on the decisions, agreements, tax positions and business relationships that shape their work.

Chamber of Commerce: 56530021
VAT: NL 852171936 B 01
BECON: 746393

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Pavan Geraedts
  • +31 (0)85 40 19 174

  • Rigaweg 9
  • 3825 PP Amersfoort
    The Netherlands
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