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
Management Fees Do Not Set the DGA Payroll Route Jul 21, 2026 Ledger & Tax Linda Pavan A management invoice does not decide where a DGA’s payroll belongs. The employment relationship determines whether the doorbetaaldloonregeling applies. DGA DGA payroll management fee LEDGER & TAX article 32d doorbetaaldloonregeling holding BV management agreement management fee payroll tax usual wage Read more
RVU Pension Deals Need a Payroll File First Jul 6, 2026 Human Resources Linda Pavan RVU pension deals now need AOW dates, heavy-work proof, payroll thresholds, leave records, and a replacement plan before any promise is made. AOW age HUMAN RESOURCES RVU TNO cao heavy work leave saving payroll tax sickness absence sustainable employability Read more
Dutch Rule Cuts Still Need a Clean Company File Jul 5, 2026 Compliance Paolo Maria Pavan The Dutch rulebook is being trimmed, but founders should test whether the changes remove real work from payroll, contracts, tax, safety, and staffing. ATR COMPLIANCE Dutch regulatory burden Dutch small business RI&E SME compliance payroll tax regeldruk rule simplification small business 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
