Retirement Does Not End the DGA Salary Test 30 lug 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 Leggi di più
A Grid Offer Does Not Confirm Your Opening Date 28 lug 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 Leggi di più
Dutch Data Platforms Must Prove Their Neutral Role 23 lug 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 Leggi di più
Saudi LLC Tax Clarity Calls for Cleaner Company Records 22 lug 2026 Governance Paolo Maria Pavan A Dutch tax position gives the assessed Saudi LLC a clearer tax status. Businesses should align ownership, contracts, authority and payment records. Belastingdienst Dutch tax Entity classification GOVERNANCE Saudi LLC cross-border business cross-border records dividend tax foreign entity classification withholding tax Leggi di più
Audit Firm Responsibility Beyond the Signature 22 lug 2026 IVA Paolo Maria Pavan Dutch audit responsibility is widening beyond one signature. Contracts, file records, internal reviews and escalation routes can shape the outcome of a dispute. AFM COMPLIANCE GOVERNANCE Partner liability Professional responsibility accountant liability audit quality evidence records maatschap professional firms Leggi di più
When a Dutch Tax File Becomes More Serious 22 lug 2026 LINDA PAVAN Linda Pavan A Dutch tax question can become more serious when invoices, payments, bookings, and explanations conflict. Clear records help a business respond. BPM Belastingdienst FIOD GOVERNANCE LEDGER & TAX VAT criminal tax law financial records tax compliance tax governance Leggi di più
Part-Time Hours Do Not Set a DGA Salary 21 lug 2026 LINDA PAVAN 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 Leggi di più
VAT Exemption Can Change a Testing Company’s Margin 20 lug 2026 Governance Paolo Maria Pavan A Dutch ruling shows how the medical VAT exemption can affect a testing company’s invoices, input VAT, contracts and real margins. Dutch tax GOVERNANCE VAT contracts diagnostic testing diagnostics financial control healthcare medical VAT exemption small business Leggi di più
Cash on Hand Can Hide the Cost of Waiting 20 lug 2026 Governance Paolo Maria Pavan Cash preservation can protect short-term liquidity while adding repair, staffing and capacity costs. Record each delayed investment and set a review date. Dutch SMEs Dutch finance GOVERNANCE SME finance SME governance business confidence cash flow control investment management accounts Leggi di più
Data Sharing Needs a Clear Route and a Named Owner 20 lug 2026 Governance Paolo Maria Pavan A Dutch approval shows why businesses need clear authority, contracts and records whenever data moves between companies. ACM Data Act Data Governance Act Dutch regulation GOVERNANCE business data data intermediation data intermediation service data sharing data sharing authority Leggi di più
Family Foundations Need a Clear APV Tax File 20 lug 2026 IVA Paolo Maria Pavan Family foundation assets can create an APV tax position without a payout. Clear records of benefit, control, rights, and value are essential. APV COMPLIANCE GOVERNANCE UBO box 3 estate planning family foundations income tax tax compliance tax records Leggi di più
Digital Rules Now Reach Supplier Contracts 7 lug 2026 IVA Paolo Maria Pavan Dutch small firms are already digital. The next pressure is proof: contracts, AI tools, supplier files, incident routes and product evidence. AI Act COMPLIANCE Cyber Resilience Act DORA Data Act GOVERNANCE NIS2 SMEs cybersecurity digital regulation Leggi di più
