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5 Articles
customary salary ×
When a Management Invoice Does Not Match DGA Payroll
Jul 31, 2026
Linda Pavan
Dutch tax positions clarify when a management agreement supports holding-company payroll and when the actual working relationship leads to another result.
Belastingdienst DGA salary LEDGER & TAX customary salary doorbetaaldloonregeling holding company holding structure management agreement management fees payroll tax
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Quiet Founder Work Can Trigger a DGA Salary Review
Jul 30, 2026
Linda Pavan
A founder’s limited administrative role can still affect DGA payroll. Match duties, authority, contracts and salary records before year-end.
2026 tax DGA salary Dutch payroll tax Dutch tax LEDGER & TAX customary salary founder governance holding company holding structure payroll tax
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Retirement Does Not End the DGA Salary Test
Jul 30, 2026
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
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Two Workdays Do Not Automatically Cut a DGA Salary
Jul 23, 2026
Linda Pavan
A two-day working week does not automatically cut a DGA salary. The role, comparable pay, group payroll and records must support the amount.
2026 tax BV cash flow DGA salary Dutch BV Dutch payroll LEDGER & TAX aanmerkelijk belang customary salary fictitious salary payroll tax
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DGA Costs Need the Right BV Role
Jul 6, 2026
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
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XTROVERSO

Company-control framework and integrated fiscal services for sole proprietors and B.V.s in the Netherlands.

XTROVERSO is a registered trade name of WIGEPA B.V. Defined fiscal and professional services are performed by Pavan Geraedts Adviseurs under its own professional responsibility.

  • 2017-26  © XTROVERSO 
    KvK: 70402787
    BTW: NL858307790B01
    BECON: 685811

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