Old Inheritance Debts Can Put Business Cash at Risk Aug 15, 2026 Ledger & Tax Linda Pavan A balancing debt from an earlier estate can return years later. Complete records help protect the inheritance tax position and family business cash. Dutch tax LEDGER & TAX business succession cash flow estate planning estate records family business inheritance tax record keeping succession 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
No Tax Letter Can Still Mean a Dutch Tax Bill Aug 7, 2026 Ledger & Tax Linda Pavan Dutch income tax may still be due when no filing letter arrives. Check taxable facts, submission proof and cash exposure for every open year. Becón Dutch real estate Dutch tax LEDGER & TAX additional assessment cash flow income tax non-residents tax filing tax governance Read more
Preference Returns Can Change Management’s Tax Position Aug 4, 2026 Ledger & Tax Linda Pavan A credited return on cumulative preference shares can change the financing ratio for management equity. Annual records should follow the growing preference cla. Dutch tax GOVERNANCE LEDGER & TAX cap table capitalised preference returns cumulative preference shares lucrative interest management equity preference shares private equity Read more
A Low Tax Assessment Can Create a Later Cash Gap Aug 1, 2026 Ledger & Tax Linda Pavan A surprisingly low tax assessment may create a later cash demand. Match the assessment to the transaction, return and expected tax before using the difference. AWR Article 16 AWR Belastingdienst Dutch tax LEDGER & TAX additional assessment cash flow owner-managed business share sale tax control 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
Private Wealth and Payroll Need One Cash Forecast Jul 22, 2026 Ledger & Tax Linda Pavan Dutch founders face heavier box 3 record requirements and rising payroll costs. A two-part cash forecast keeps private and company money clear. Dutch tax LEDGER & TAX Payroll costs WGA premium Ziektewet box 3 cash flow owner-manager social security wealth tax Read more
Saudi LLC Tax Clarity Calls for Cleaner Company Records Jul 22, 2026 Governance Paolo Maria Pavan A Dutch tax position gives the assessed Saudi LLC a clearer tax status. Businesses should align ownership, contracts, authority and payment records. Belastingdienst Dutch tax Entity classification GOVERNANCE Saudi LLC cross-border business cross-border records dividend tax foreign entity classification withholding tax Read more
Foreign Links Put Dutch Tax Records Under Pressure Jul 22, 2026 Ledger & Tax Linda Pavan Foreign accounts, entities or residence changes can expose gaps in Dutch tax records. A clear record map limits costly reconstruction. Article 47 AWR Belastingdienst Dutch tax Jersey LEDGER & TAX cross-border business cross-border tax information order record keeping tax records 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
VAT Exemption Can Change a Testing Company’s Margin Jul 20, 2026 Governance Paolo Maria Pavan A Dutch ruling shows how the medical VAT exemption can affect a testing company’s invoices, input VAT, contracts and real margins. Dutch tax GOVERNANCE VAT contracts diagnostic testing diagnostics financial control healthcare medical VAT exemption small business Read more
