Founder Invoices Can Distort a BV’s Cash Picture 12 ott 2026 LINDA PAVAN 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 Leggi di più
When a Management Agreement No Longer Matches the Work 7 ott 2026 IVA XTROVERSO A management agreement must match the director’s actual work, authority, invoices and payroll route. If it does not, the operating BV may face payroll conseque. Belastingdienst COMPLIANCE DGA continued-payment salary customary salary holding BV management agreement operating BV payroll payroll tax Leggi di più
When a BV Pays to Remediate Private Land 2 ott 2026 LINDA PAVAN 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 Leggi di più
BV-Funded Building on Private Land Can Trigger Box 2 1 ott 2026 LINDA PAVAN 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 Leggi di più
When Payroll, Cash, and Wage Tax Do Not Match 1 ott 2026 LINDA PAVAN 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 Leggi di più
A Management Invoice Does Not Decide Where Wages Belong 27 set 2026 LINDA PAVAN 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 Leggi di più
Legal-Bill VAT: Check Who Received the Service 20 set 2026 LINDA PAVAN 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 Leggi di più
No Salary Paid? Your Dutch Payroll Return Still Matters 21 ago 2026 BUSTA PAGA XTROVERSO No salary payment does not remove the Dutch payroll filing obligation. Check whether the period requires a nihilaangifte or nulaangifte. Belastingdienst DGA HUMAN RESOURCES cash flow customary wage employment records loonaangifte nihilaangifte nulaangifte payroll tax Leggi di più
A Fast BV Payment Can Trigger Box 2 Tax 3 ago 2026 LINDA PAVAN 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 Leggi di più
When BV and Personal Tax Returns Do Not Match 31 lug 2026 LINDA PAVAN 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 Leggi di più
When a Management Agreement No Longer Fits the Work 30 lug 2026 BUSTA PAGA XTROVERSO 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 Leggi di più
Management Fees Do Not Set the DGA Payroll Route 21 lug 2026 LINDA PAVAN 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 Leggi di più
