Ledger & Tax | Pavan Geraedts

3 articoli

holding BV ×

A Fast BV Payment Can Leave the Tax Year Behind

A direct BV payment can trigger box 2 tax. Learn how to align company decisions, bank transfers, records and tax returns before cash moves.

BV Box 2 DGA LEDGER & TAX Linda Pavan Rechtspraak agio cash control corporate governance dividend tax holding BV

3 ago 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

28 lug 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.

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

19 lug 2026