Old Box 2 Losses Depend on Real Dividend Timing Nov 4, 2026 Ledger & Tax Linda Pavan A dividend cannot be moved to an earlier year through later bookkeeping. The company decision, records, tax filings and cash movement must tell the same story. BV governance Box 2 DGA LEDGER & TAX Owner-managed BV cash flow dividend dividends shareholder loan tax records Read more
Shareholder Loans Need More Than a Plausible Rate Oct 31, 2026 Ledger & Tax Linda Pavan Dutch tax scrutiny of shareholder loans covers the full financing package. Review repayment, security, cash flow and lender protections before relying on the i. BV governance Dutch BV GOVERNANCE LEDGER & TAX cash flow control dividend tax related-party finance shareholder loan tax risk shareholder loans transfer pricing Read more
Split Founder Pay Can Create a Payroll Tax Bill Oct 22, 2026 Ledger & Tax Linda Pavan When a Dutch founder receives salary and sends invoices for similar work, the BV can face a later payroll tax correction and an unexpected cash cost. BV governance Belastingdienst DGA salary Dutch BV LEDGER & TAX Ledger governance cash flow customary wage gebruikelijk loon payroll tax Read more
High DGA Loan Interest Can Create Tax Before Cash Oct 13, 2026 Ledger & Tax Linda Pavan Interest added to a DGA loan may increase taxable profit without bringing cash into the BV. Historic corrections also face strict tax boundaries. BV governance Box 2 DGA loans LEDGER & TAX cash flow corporate income tax corporate tax foutenleer shareholder current account shareholder debt Read more
Founder Invoices Can Distort a BV’s Cash Picture Oct 12, 2026 Ledger & Tax Linda Pavan Founder invoices can make a BV’s margin and cash look stronger while leaving a payroll tax issue unresolved. Check the work, contracts and records together. BV governance Belastingdienst DGA DGA salary GOVERNANCE LEDGER & TAX cash flow customary pay founder remuneration payroll tax Read more
When a BV Debt Does Not Become a Director’s Debt Oct 5, 2026 Governance XTROVERSO A bankrupt BV’s unpaid invoice does not automatically become the director’s private debt. Authority, promises, timing and records determine the risk. BV BV governance Beklamel Dutch company law GOVERNANCE cash flow creditor recovery director liability family business insolvency Read more
When a BV Pays to Remediate Private Land Oct 2, 2026 Ledger & Tax Linda Pavan A BV can face tax and cash problems when it pays remediation costs that belong to a private landowner. Check the duty, benefit and file first. BV governance Box 2 DGA LEDGER & TAX Private land Private property Remediation profit distribution soil remediation tax records Read more
When Payroll, Cash, and Wage Tax Do Not Match Oct 1, 2026 Ledger & Tax Linda Pavan A payslip cannot resolve a mismatch between payroll, bank payments, tax returns, and current-account records. Reconstruct the full trail first. BV governance Belastingdienst DGA Dutch wage tax LEDGER & TAX cash control income tax payroll tax governance wage tax Read more
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
