DGA Loans Need Real Creditor Discipline Jul 4, 2026 Linda Pavan DGA loans from a BV need creditor discipline, clear files, and careful box 2 planning. BV governance BV loans Box 2 DGA DGA loans Dutch tax LEDGER & TAX aanmerkelijk belang excessive borrowing rekening-courant Read more
Closing a BV Can Still Trigger Tax on Old Pension Rights Jul 4, 2026 Linda Pavan A BV may look empty, but old pension rights, DGA debt, and receivables can still create tax during liquidation. BV closure Box 1 Box 2 DGA KVK LEDGER & TAX NL tax current account pension in own management turboliquidation Read more
