No Wages Paid? Your Dutch Payroll Return Is Still Due Aug 21, 2026 Human Resources Linda Pavan No wages paid does not mean no payroll filing. Check whether a nihilaangifte or nulaangifte fits the employment record. Belastingdienst DGA salary HR records HUMAN RESOURCES UWV employers loonaangifte nihilaangifte nulaangifte payroll tax Read more
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
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
Limited DGA Work Still Needs a Clear Salary File Jul 21, 2026 Human Resources Linda Pavan A DGA working limited hours may support a lower salary, but the company needs a clear file covering duties, authority, comparable pay and cash. DGA salary Dutch payroll tax HUMAN RESOURCES director remuneration founder role founder tax control holding BV payroll usual salary usual salary rule Read more
Low DGA Salary in 2026 Starts With Ownership Jul 2, 2026 Ledger & Tax Linda Pavan Practical XTROVERSO guidance on Low DGA Salary in 2026 Starts With Ownership: records, tax evidence, cash control, invoices, and decisions founders can act on. Belastingdienst DGA payroll DGA salary Dutch BV Dutch BV salary LEDGER & TAX customary wage gebruikelijk loon low DGA salary 2026 payroll tax substantial interest Read more
