A 2026 appeal ruling split BV restructuring advice from a DGA's private US tax compliance. For founder-led BVs, one invoice can now affect corporate tax, payroll records, dividend planning, and cash.
Why this matters
A founder can sit in several roles at once: director, employee, shareholder, and private taxpayer. The BV cannot book every adviser bill the same way. One mixed invoice can land in the corporate tax file, the payroll file, or the shareholder file. The same split matters for the 2026 DGA salary file.
Example
A Dutch software BV paid €156,871 for restructuring advice, GILTI work, and US tax compliance. The court allowed €127,043 for restructuring. It refused €29,828 for the DGA's private US tax compliance file. At 19.0% or 25.8%, the denied deduction still changes cash.
XTROVERSO tips
- Split the invoice before year end. Ask the adviser to separate company work, payroll work, shareholder work, and private tax compliance. The split should show up in the engagement letter, invoice, ledger, and tax file.
- Write down the company reason. Keep a short note on the BV's business interest. Use cash, financing, growth, continuity, dividend pressure, or supplier and customer risk.
- Keep private compliance out of the BV deduction file. Private returns, shareholder forms, and foreign filing work need their own treatment. A foreign assignment does not make personal tax costs deductible for the BV.
- Check payroll separately. Do not mix DGA salary, reimbursements, WKR items, and corporate tax deductions in one folder. Each route needs its own conditions and records.
- Make the file readable later. A tax question can come years after payment. The file should show who benefited, which role the cost served, why the BV paid, and how the amount was split.
Want a second look at your DGA cost file before the tax return goes in?
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
References
- GILTI-advieskosten zakelijk, compliancekosten dga zijn privé - Taxence
- Rechtspraak - Court ruling on BV advice costs and DGA private compliance
- Rechtspraak - Related dividend tax and withdrawal reading
- Belastingdienst - Corporate tax profit base and business cost deduction
- Belastingdienst - Business costs, mixed costs, and motive
- Belastingdienst - Corporate tax rates and deduction materiality in 2026
- Belastingdienst - Corporate tax interest after the 2026 Supreme Court signal
