Ledger & Tax | Pavan Geraedts

16 Articles

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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

Reduced Hours Alone Cannot Set a Dutch Founder’s Salary

Jul 19, 2026

A part-time schedule may support a lower DGA salary in 2026. The BV still needs evidence of actual duties, authority, comparable pay and group payroll.

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

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

Jul 19, 2026

A management invoice does not decide where a DGA’s payroll belongs. The employment relationship determines whether the doorbetaaldloonregeling applies.

DGA DGA payroll management fee LEDGER & TAX Linda Pavan article 32d doorbetaaldloonregeling holding BV management agreement management fee payroll tax usual wage

The Low DGA Salary Question Starts With Ownership, Not Cash

Jul 1, 2026

For 2026, a low DGA salary starts with ownership, real work, market comparison, group wages, and evidence in the payroll file.

Belastingdienst DGA payroll DGA salary Dutch BV Dutch BV salary LEDGER & TAX Linda Pavan customary wage gebruikelijk loon low DGA salary 2026 payroll tax substantial interest

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