Ledger & Tax | Pavan Geraedts

10 Articles

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A Three-Month Company Car Can Reopen Every Payroll Month

A temporary company car can trigger taxable benefit in every month it was available. Learn how annualised private mileage affects Dutch payroll.

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Aug 13, 2026

Your 2027 Company Car Choice May Hit Payroll in 2028

The Dutch 2027 company car levy covers hybrids and can create a 2028 payroll-tax payment. Check vehicle values, handovers and payroll records.

Dutch payroll tax LEDGER & TAX Linda Pavan cash flow company cars electric vehicles fleet costs fleet management lease cars payroll tax tax compliance

Aug 7, 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

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

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

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

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Jul 30, 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

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

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

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Jul 22, 2026

Reduced Hours Alone Cannot Set a Dutch Founder’s Salary

Reduced hours may support a lower DGA salary, but duties, authority, comparable pay and group payroll must support the amount in 2026.

BV governance DGA salary Dutch tax GOVERNANCE LEDGER & TAX Linda Pavan cash flow gebruikelijk loon part-time DGA salary payroll tax small business

Jul 19, 2026

A Management Fee Cannot Decide Where the DGA’s Salary Belongs

A management fee does not decide the DGA payroll route. Check employment, usual wage, contracts, invoices and cash in the holding.

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Jul 19, 2026

The Low DGA Salary Question Starts With Ownership, Not Cash

Practical guide to low DGA salary positions in 2026: ownership, real work, market wages, group pay, cash pressure, and payroll evidence.

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Jul 1, 2026