A Temporary Company Car Can Reopen Payroll 13 ago 2026 LINDA PAVAN XTROVERSO A short company-car assignment can affect every payroll month in which the car was available. Annualised private mileage determines whether the 500-kilometre e. Belastingdienst LEDGER & TAX bijtelling company car mileage records payroll tax private mileage small employers vehicle control wage ledger Leggi di più
Company Cars in 2027 Can Raise Your 2028 Payroll Bill 7 ago 2026 LINDA PAVAN XTROVERSO A new 12% employer levy on qualifying company cars starts in 2027. Hybrids are included, handover dates matter, and payment may follow in 2028. Dutch payroll tax LEDGER & TAX cash flow company cars electric vehicles fleet costs fleet management lease cars payroll tax tax compliance Leggi di più
Changing Employer Can Put the Expatregeling at Risk 1 ago 2026 IVA Paolo Maria Pavan An employer change can interrupt the expatregeling when contract dates, the joint request, or continued eligibility do not support the payroll treatment. 30% ruling Belastingdienst COMPLIANCE employment contracts expatregeling international hiring international staff payroll payroll tax tax compliance Leggi di più
When a Management Invoice Does Not Match DGA Payroll 31 lug 2026 LINDA PAVAN XTROVERSO Dutch tax positions clarify when a management agreement supports holding-company payroll and when the actual working relationship leads to another result. Belastingdienst DGA salary LEDGER & TAX customary salary doorbetaaldloonregeling holding company holding structure management agreement management fees payroll tax Leggi di più
A Regular Freelancer Can Change Your Wage Bill 31 lug 2026 BUSTA PAGA XTROVERSO Dutch enforcement and a smaller zzp workforce make daily working practice a payroll and staffing issue for businesses using recurring freelancers. Dutch labour law HUMAN RESOURCES collective agreements founder risk payroll payroll tax self-employed workers staffing workforce planning zzp 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
Quiet Founder Work Can Trigger a DGA Salary Review 30 lug 2026 LINDA PAVAN XTROVERSO A founder’s limited administrative role can still affect DGA payroll. Match duties, authority, contracts and salary records before year-end. 2026 tax DGA salary Dutch payroll tax Dutch tax LEDGER & TAX customary salary founder governance holding company holding structure payroll tax Leggi di più
Retirement Does Not End the DGA Salary Test 30 lug 2026 LINDA PAVAN XTROVERSO 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
Two Workdays Do Not Automatically Cut a DGA Salary 23 lug 2026 LINDA PAVAN XTROVERSO A two-day working week does not automatically cut a DGA salary. The role, comparable pay, group payroll and records must support the amount. 2026 tax BV cash flow DGA salary Dutch BV Dutch payroll LEDGER & TAX aanmerkelijk belang customary salary fictitious salary payroll tax Leggi di più
Part-Time Hours Do Not Set a DGA Salary 21 lug 2026 LINDA PAVAN XTROVERSO 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
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
RVU Pension Deals Need a Payroll File First 6 lug 2026 BUSTA PAGA XTROVERSO RVU pension deals now need AOW dates, heavy-work proof, payroll thresholds, leave records, and a replacement plan before any promise is made. AOW age HUMAN RESOURCES RVU TNO cao heavy work leave saving payroll tax sickness absence sustainable employability Leggi di più
