Retired DGA: Match Salary to the Work That Remains 13 ago 2026 NÓMINA 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 Leer más
Repeated Underpayment Shut a Rotterdam Restaurant 13 ago 2026 Governance Paolo Maria Pavan A Rotterdam restaurant was closed for two months after repeated underpayment and unpaid wage arrears. The case exposes gaps in payroll control. GOVERNANCE Netherlands Rotterdam business continuity hospitality labour inspection minimum wage payroll payroll control work permits Leer más
Your Customs Guarantee Can Run Out of Room 11 ago 2026 Governance Paolo Maria Pavan A valid customs permit does not guarantee enough room for the next movement. Changing volumes and longer storage can use up guarantee capacity. GOVERNANCE Guarantees Trade cash flow continuous customs guarantee customs customs exposure customs guarantee capacity customs reference amount transit guarantee Leer más
DORA Register Acceptance Rises, but Contract Risk Remains 8 ago 2026 IVA Paolo Maria Pavan DORA registers are being accepted more often, but supplier records, contracts and incident routes must still work under pressure. AFM COMPLIANCE DORA DORA management responsibility Financial firms GOVERNANCE ICT risk financial supervision incident reporting outsourcing Leer más
Preference Returns Can Change Management’s Tax Position 4 ago 2026 LINDA PAVAN 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 Leer más
Mortgage Fraud Risk Reaches Beyond the Mortgage File 3 ago 2026 IVA Paolo Maria Pavan Mortgage fraud can reach contractors, advisers and property firms when ownership, instructions and payments do not match the formal file. COMPLIANCE FIU Nederland GOVERNANCE MONEY LAUNDERING UBO Wwft mortgage fraud property property risk third-party payments Leer más
When Tax Planning Has No Real Business Behind It 31 jul 2026 IVA Paolo Maria Pavan A Dutch court ruling shows why international tax structures need real work, credible records and cash flows that make business sense. COMPLIANCE GOVERNANCE Rechtbank Oost-Brabant adviser liability business substance cross-border tax emigration substantial shareholding tax compliance tax residence Leer más
Shared EV Charging Needs a Clear VAT and Cash Trail 31 jul 2026 LINDA PAVAN Linda Pavan A shared charging project can leave a VvE managing electricity, invoices, settlements and VAT. Map the full transaction before approving the operating model. BOOKKEEPING Belastingdienst EV charging GOVERNANCE LEDGER & TAX VAT VvE cash flow electricity energy Leer más
When BV and Personal Tax Returns Do Not Match 31 jul 2026 LINDA PAVAN Linda Pavan 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
Retirement Does Not End the DGA Salary Test 30 jul 2026 LINDA PAVAN 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 Leer más
A Grid Offer Does Not Confirm Your Opening Date 28 jul 2026 Governance Paolo Maria Pavan An accepted electricity connection offer may not secure your opening date. Transport capacity can still delay operations, revenue and contract performance. ACM GOVERNANCE Liander cash flow contracts electricity grid grid capacity housing development net congestion project governance Leer más
Dutch Data Platforms Must Prove Their Neutral Role 23 jul 2026 Governance Paolo Maria Pavan Dutch DGA decisions put data platform neutrality under closer review. Contracts, access, product design, and revenue must match the role claimed. ACM COMPLIANCE Data Governance Act GOVERNANCE data intermediaries data intermediary data platform neutrality data sharing neutrality platform control Leer más
