Founder Invoices Can Distort a BV’s Cash Picture 12 oct 2026 XTROVERSO 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 Leer más
When a BV Pays to Remediate Private Land 2 oct 2026 XTROVERSO 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 Leer más
BV-Funded Building on Private Land Can Trigger Box 2 1 oct 2026 XTROVERSO When a BV pays for construction on a shareholder’s private land, ownership, use, contracts and records determine the tax risk. BV costs Box 2 DGA GOVERNANCE LEDGER & TAX Private land VAT private use profit distribution tax records Leer más
When Payroll, Cash, and Wage Tax Do Not Match 1 oct 2026 XTROVERSO 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 Leer más
A Management Invoice Does Not Decide Where Wages Belong 27 sept 2026 XTROVERSO Identical management fees can produce different payroll results. The contract, control of the work and commercial risk determine where wage duties may belong. DGA Dutch labour law GOVERNANCE LEDGER & TAX Wtta article 32d customary salary employee insurance management BV payroll tax Leer más
Legal-Bill VAT: Check Who Received the Service 20 sept 2026 XTROVERSO VAT on a legal bill depends on who received the service, its business use and the supporting records. Mixed turnover can also create a later cash correction. Belastingdienst DGA GOVERNANCE LEDGER & TAX VAT VAT administration cash flow legal costs pro rata deduction tax records Leer más
A Fast BV Payment Can Trigger Box 2 Tax 3 ago 2026 XTROVERSO A direct payment from an operating BV to its DGA can create box 2 tax when the payment route, decisions and records do not match. BV Box 2 DGA LEDGER & TAX Rechtspraak agio cash control corporate governance dividend tax holding BV Leer más
When BV and Personal Tax Returns Do Not Match 31 jul 2026 XTROVERSO A mismatch between BV records and a director’s personal return can reopen old tax questions. Check payments, offsets, retirement balances, and supporting files. BV tax BV tax return DGA GOVERNANCE LEDGER & TAX ODV annuity income tax navordering tax records Leer más
Management Fees Do Not Set the DGA Payroll Route 21 jul 2026 XTROVERSO 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 Leer más
Tax Ownership Comes Before Cash Planning 19 jul 2026 XTROVERSO Dutch tax proceedings show why the owner of a receipt must be clear before company cash moves to a founder or enters the cash plan. BV CV DGA LEDGER & TAX cash flow provisional assessment recordkeeping tax attribution tax interest vennootschapsbelasting Leer más
DGA Costs Need the Right BV Role 6 jul 2026 XTROVERSO 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 Leer más
DGA Loans Need Real Creditor Discipline 4 jul 2026 XTROVERSO 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 Leer más
