Dutch Acquisition Debt Needs Its Own Business Case Aug 27, 2026 Linda Pavan Related-party acquisition debt needs its own business reason. Check the transaction, cash route, loan terms and accounting records before relying on Dutch inte. Article 10a GOVERNANCE LEDGER & TAX acquisition finance corporate income tax corporate tax debt push-down earningsstripping fiscal unity related-party loans Read more
When One Business Pays Another Business’s Wages Aug 18, 2026 Linda Pavan A sole proprietorship can fund a BV’s wage payment, but that does not automatically move the employer role or wage cost. BV Dutch tax GOVERNANCE LEDGER & TAX business costs employment relationship payroll payroll tax sole proprietorship wage costs Read more
Preference Returns Can Change Management’s Tax Position Aug 4, 2026 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 Read more
Shared EV Charging Needs a Clear VAT and Cash Trail Jul 31, 2026 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 Read more
When BV and Personal Tax Returns Do Not Match Jul 31, 2026 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 Read more
Retirement Does Not End the DGA Salary Test Jul 30, 2026 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 Read more
When a Dutch Tax File Becomes More Serious Jul 22, 2026 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 Read more
Part-Time Hours Do Not Set a DGA Salary Jul 21, 2026 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 Read more
