Ledger & Tax | Pavan Geraedts

3 Articles

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

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

Three Months Can Separate an Expat Hire From Its Payroll Promise

Paolo Maria Pavan

A three-month contract deadline can decide whether the expatregeling continues after an employer change. Check the dates, request, salary, and payroll file.

30% ruling Belastingdienst LEDGER & TAX Paolo Maria Pavan employment contracts expatregeling international hiring international staff payroll payroll tax tax compliance

Jul 31, 2026

Retirement Changes the Diary, Not Necessarily the DGA Salary

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

Jul 28, 2026