Founder Invoices Can Distort a BV’s Cash Picture 12 ott 2026 LINDA PAVAN Linda Pavan 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
More WKR Room in 2027 Will Not Cut Payroll Work 10 ott 2026 LINDA PAVAN Linda Pavan The WKR free space grows in 2027, but employers still need to connect staff-benefit decisions, invoices, payroll records and cash planning. Belastingplan 2027 Dutch tax GOVERNANCE LEDGER & TAX WKR cash flow internal control payroll tax small business staff benefits Leggi di più
Share Awards Can Trigger an Immediate Payroll Cash Bill 8 ott 2026 LINDA PAVAN Linda Pavan A Dutch BV may face an immediate payroll cash bill when it pays wage tax on an employee share award. Review the gross-up, valuation and records first. Article 10 BV GOVERNANCE LEDGER & TAX cash flow corporate tax employee shares gross-up payroll wage tax Leggi di più
When a Management Fee Does Not Match the Work 7 ott 2026 LINDA PAVAN Linda Pavan A management invoice does not decide the payroll position. Check the director’s actual work, customary salary, payroll route, and employee insurance. Dutch tax GOVERNANCE Holding companies LEDGER & TAX customary salary director-shareholder holding company management fee payroll tax through-payroll scheme Leggi di più
A Tax-Free Staff Allowance Cannot Be Backdated 7 ott 2026 LINDA PAVAN Linda Pavan A later cost study cannot turn past staff costs into a tax-free fixed allowance. Separate the historical reimbursement from any future arrangement. Belastingdienst GOVERNANCE LEDGER & TAX WKR cash flow employee expenses fixed allowance fixed allowances payroll controls payroll tax Leggi di più
An Empty BV Can Still Leave Directors Liable 7 ott 2026 Governance XTROVERSO A Dutch ruling shows why directors must explain unpaid invoices, disappearing assets, and continued trading through another BV before turbo-liquidation. BV closure Creditor protection Dutch company law Dutch corporate law GOVERNANCE Rechtspraak asset transfers creditor recovery director liability turbo-liquidation Leggi di più
Changed Payments Test Customer Checks 6 ott 2026 IVA XTROVERSO European standards are sharpening customer due diligence. A changed payer can expose gaps between the contract, invoice, payment and decision record. AMLA AMLR COMPLIANCE FIU-Nederland GOVERNANCE Wwft changed customer payments customer due diligence third-party payments transaction monitoring Leggi di più
When a Shared Rental Home Becomes a Business Risk 6 ott 2026 BUSTA PAGA Linda Pavan A rental dispute after separation can affect attendance, planning and company cash. Clear records and firm business boundaries help limit the disruption. COURT RULING Dutch housing GOVERNANCE HUMAN RESOURCES REAL ESTATE household cash flow rental tenancy shared rental home business risk social housing workforce stability Leggi di più
When a BV Debt Does Not Become a Director’s Debt 5 ott 2026 Governance XTROVERSO A bankrupt BV’s unpaid invoice does not automatically become the director’s private debt. Authority, promises, timing and records determine the risk. BV BV governance Beklamel Dutch company law GOVERNANCE cash flow creditor recovery director liability family business insolvency Leggi di più
Backdated Staff Allowances Can Raise Payroll Costs 5 ott 2026 LINDA PAVAN Linda Pavan A fixed allowance created after staff incurred the costs may fail the tax-free conditions. Separate past expenses from future allowances and check the WKR posi. Belastingdienst GOVERNANCE LEDGER & TAX WKR employee expenses fixed allowances loonheffingen payroll control payroll tax werkkostenregeling Leggi di più
Chain Rules Will Reach Small Suppliers Through Contracts 3 ott 2026 IVA XTROVERSO New Dutch chain rules target very large companies, but smaller suppliers will feel the pressure through contracts, questionnaires and requests for proof. ACM COMPLIANCE CSDDD Dutch chain rules GOVERNANCE contracts supplier contract clauses supplier records supply chains sustainability claims Leggi di più
Future ZZP Rules Do Not Cover Today’s Freelancer Risk 2 ott 2026 IVA XTROVERSO The proposed Zelfstandigenwet could clarify genuine self-employment from 2028. Current freelancer arrangements remain exposed to today’s rules and tax enforcem. 2026 COMPLIANCE Dutch labour law GOVERNANCE Wet DBA contractor management labour compliance payroll tax self-employment zzp Leggi di più
