Changing BV Voting Rights: Deed, Register and Tax File Aug 21, 2026 Governance Paolo Maria Pavan A practical checklist for changing BV voting rights, using non-voting shares or a STAK, and aligning the deed, UBO registration and tax position. BV governance BV voting rights Dutch share classes GOVERNANCE STAK UBO changing BV voting rights non-voting BV shares shareholders voting rights Read more
Part-Time Hours Do Not Set a DGA Salary Jul 21, 2026 Ledger & Tax Linda Pavan A part-time schedule may support a lower DGA salary in 2026. The BV still needs evidence of actual duties, authority, comparable pay and group payroll. BV governance DGA salary Dutch tax GOVERNANCE LEDGER & TAX cash flow gebruikelijk loon part-time DGA salary payroll tax small business Read more
DGA Loans Need Real Creditor Discipline Jul 4, 2026 Ledger & Tax 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
