Share Awards Can Trigger an Immediate Payroll Cash Bill Oct 8, 2026 Ledger & Tax Linda Pavan A Dutch BV may face an immediate payroll cash bill when it pays wage tax on an employee share award. Review the gross-up, valuation and records first. Article 10 BV GOVERNANCE LEDGER & TAX cash flow corporate tax employee shares gross-up payroll wage tax Read more
When a BV Debt Does Not Become a Director’s Debt Oct 5, 2026 Governance XTROVERSO A bankrupt BV’s unpaid invoice does not automatically become the director’s private debt. Authority, promises, timing and records determine the risk. BV BV governance Beklamel Dutch company law GOVERNANCE cash flow creditor recovery director liability family business insolvency Read more
When One Business Pays Another Business’s Wages Aug 18, 2026 Ledger & Tax Linda Pavan A sole proprietorship can fund a BV’s wage payment, but that does not automatically move the employer role or wage cost. BV Dutch tax GOVERNANCE LEDGER & TAX business costs employment relationship payroll payroll tax sole proprietorship wage costs Read more
A Fast BV Payment Can Trigger Box 2 Tax Aug 3, 2026 Ledger & Tax Linda Pavan A direct payment from an operating BV to its DGA can create box 2 tax when the payment route, decisions and records do not match. BV Box 2 DGA LEDGER & TAX Rechtspraak agio cash control corporate governance dividend tax holding BV Read more
Tax Ownership Comes Before Cash Planning Jul 19, 2026 Ledger & Tax Linda Pavan Dutch tax proceedings show why the owner of a receipt must be clear before company cash moves to a founder or enters the cash plan. BV CV DGA LEDGER & TAX cash flow provisional assessment recordkeeping tax attribution tax interest vennootschapsbelasting Read more
DGA Costs Need the Right BV Role Jul 6, 2026 Ledger & Tax Linda Pavan A practical founder note on splitting BV advice costs, DGA private compliance, payroll items, and tax records before cash planning suffers. BV BV costs DGA GILTI LEDGER & TAX cash flow corporate tax customary salary ledger control tax compliance Read more
Dutch Notaries Need Cleaner Files Earlier Jul 4, 2026 Compliance Paolo Maria Pavan Dutch notaries are asking earlier for cleaner evidence on ownership, authority, money routes, and payment controls. For businesses, the risk is delay. BFT BV COMPLIANCE Wwft control files financial supervision notaries property transfers shareholder register third-party accounts Read more
