Cross-Border Directors Need Current Tax Records Aug 18, 2026 Linda Pavan A move, board role or share payment can change a director’s tax position within one year. Check whether payroll and written tax certainty still match the facts. Equity pay LEDGER & TAX Monaco Tax certainty cross-border tax directors fiscal residence payroll salary split tax governance Read more
When One Business Pays Another Business’s Wages Aug 18, 2026 Linda Pavan A sole proprietorship can fund a BV’s wage payment, but that does not automatically move the employer role or wage cost. BV Dutch tax GOVERNANCE LEDGER & TAX business costs employment relationship payroll payroll tax sole proprietorship wage costs Read more
Tank Cards and Commuting Allowances Need One Record Aug 13, 2026 Linda Pavan Informal travel support can create duplicate costs and payroll disputes. Clear records keep tank cards, allowances and final settlements aligned. Dutch business LEDGER & TAX WKR commuting allowance employment conditions employment law final settlement payroll tank card travel allowance 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
