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
Retirement Does Not End the DGA Salary Test Jul 30, 2026 Ledger & Tax Linda Pavan A retired DGA may still fall under the customary-salary rules. The founder’s work, authority, payroll file, and salary comparison must support the amount used. DGA salary Dutch tax GOVERNANCE LEDGER & TAX customary salary holding BV payroll payroll tax retirement retirement DGA salary rules Read more
Management Fees Do Not Set the DGA Payroll Route Jul 21, 2026 Ledger & Tax Linda Pavan 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 article 32d doorbetaaldloonregeling holding BV management agreement management fee payroll tax usual wage Read more
Limited DGA Work Still Needs a Clear Salary File Jul 21, 2026 Human Resources Linda Pavan A DGA working limited hours may support a lower salary, but the company needs a clear file covering duties, authority, comparable pay and cash. DGA salary Dutch payroll tax HUMAN RESOURCES director remuneration founder role founder tax control holding BV payroll usual salary usual salary rule Read more
