A Fast BV Payment Can Trigger Box 2 Tax Aug 3, 2026 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 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 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
