Biblioteca Altroverso | Mercato, Sentenze, Rischio

14 articoli

payroll tax ×

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.

Belastingdienst LEDGER & TAX Linda Pavan bijtelling company car mileage records payroll tax private mileage small employers vehicle control wage ledger

13 ago 2026 Ledger & Tax

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

7 ago 2026 Ledger & Tax

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

31 lug 2026 Ledger & Tax

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

30 lug 2026 Ledger & Tax

A Familiar Freelancer Can Quietly Reshape Your Wage Bill

A recurring Dutch freelancer can create payroll exposure when daily work no longer matches the contract. Review your roster, records and costs.

Dutch labour law HUMAN RESOURCES Linda Pavan collective agreements founder risk payroll payroll tax self-employed workers staffing workforce planning zzp

30 lug 2026 Human Resources

When Management Contracts Misread the Work, Payroll Carries the Cost

Dutch management agreements must match daily work, payroll and DGA salary. See what to check in contracts, invoices and company records.

DGA DGA salary Dutch business HUMAN RESOURCES Linda Pavan customary salary employee insurance holding company management agreement payroll tax through-payment rule

30 lug 2026 Human Resources

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.

2026 tax DGA salary Dutch payroll tax Dutch tax LEDGER & TAX Linda Pavan customary salary founder governance holding company holding structure payroll tax

30 lug 2026 Ledger & Tax

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 Ledger & Tax

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.

2026 tax BV cash flow DGA salary Dutch BV Dutch payroll LEDGER & TAX Linda Pavan aanmerkelijk belang customary salary fictitious salary payroll tax

22 lug 2026 Ledger & Tax

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

19 lug 2026 Ledger & Tax

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 Ledger & Tax

RVU Pension Deals Need More Than a Kind Yes

Dutch RVU deals in 2026 need AOW dates, heavy-work proof, payroll-tax checks, leave records, and a staffing plan before any promise.

AOW age HUMAN RESOURCES Linda Pavan RVU TNO cao heavy work leave saving payroll tax sickness absence sustainable employability

5 lug 2026 Human Resources

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