Retired DGA: Match Salary to the Work That Remains Aug 13, 2026 Human Resources Linda Pavan A retired or part-time DGA still needs a salary file that matches the remaining work, decision-making authority, benefits, and corporate structure. DGA salary Dutch tax GOVERNANCE HUMAN RESOURCES customary salary founder succession holding company payroll retired DGA customary salary retirement Read more
When a Management Invoice Does Not Match DGA Payroll Jul 31, 2026 Ledger & Tax Linda Pavan Dutch tax positions clarify when a management agreement supports holding-company payroll and when the actual working relationship leads to another result. Belastingdienst DGA salary LEDGER & TAX customary salary doorbetaaldloonregeling holding company holding structure management agreement management fees payroll tax Read more
When a Management Agreement No Longer Fits the Work Jul 30, 2026 Human Resources Linda Pavan A management agreement, daily work and payroll must fit together. Check the DGA’s role, salary file, invoices and company records. DGA DGA salary Dutch business HUMAN RESOURCES customary salary employee insurance holding company management agreement payroll tax through-payment rule Read more
Quiet Founder Work Can Trigger a DGA Salary Review Jul 30, 2026 Ledger & Tax Linda Pavan A founder’s limited administrative role can still affect DGA payroll. Match duties, authority, contracts and salary records before year-end. 2026 tax DGA salary Dutch payroll tax Dutch tax LEDGER & TAX customary salary founder governance holding company holding structure payroll tax Read more
Retirement Does Not End the DGA Salary Test Jul 30, 2026 Ledger & Tax 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
Two Workdays Do Not Automatically Cut a DGA Salary Jul 23, 2026 Ledger & Tax Linda Pavan A two-day working week does not automatically cut a DGA salary. The role, comparable pay, group payroll and records must support the amount. 2026 tax BV cash flow DGA salary Dutch BV Dutch payroll LEDGER & TAX aanmerkelijk belang customary salary fictitious salary payroll tax Read more
DGA Costs Need the Right BV Role Jul 6, 2026 Ledger & Tax Linda Pavan A practical founder note on splitting BV advice costs, DGA private compliance, payroll items, and tax records before cash planning suffers. BV BV costs DGA GILTI LEDGER & TAX cash flow corporate tax customary salary ledger control tax compliance Read more
