Belgian Homeworking Creates Three Employer Checks Sep 7, 2026 Ledger & Tax Linda Pavan Dutch employers with staff working from Belgium must review business presence, salary tax and social security as separate issues. Benelux LEDGER & TAX Netherlands-Belgium cross-border telework cross-border work payroll payroll tax permanent establishment remote work social security Read more
Classify Employee Expenses Before Payroll Aug 25, 2026 Ledger & Tax Linda Pavan Dutch employers should separate intermediary costs, WKR items and taxable wage before employee expenses enter payroll. Belastingdienst Expense allowances Intermediary costs LEDGER & TAX WKR expense reimbursements fixed allowances ledger control payroll tax small business control Read more
No Wages Paid? Your Dutch Payroll Return Is Still Due Aug 21, 2026 Human Resources Linda Pavan No wages paid does not mean no payroll filing. Check whether a nihilaangifte or nulaangifte fits the employment record. Belastingdienst DGA salary HR records HUMAN RESOURCES UWV employers loonaangifte nihilaangifte nulaangifte payroll tax Read more
A €500 Race Entry Can Become a €900 Employer Cost Aug 21, 2026 Ledger & Tax Linda Pavan Paying an employee’s race entry can use WKR room and trigger an 80% final levy. Record the payroll choice before paying the invoice. LEDGER & TAX WKR WKR final levy WKR free allowance 2026 employee benefits employee race entry tax payroll tax race entry fee WKR small employers sport Read more
No Salary Paid? Your Dutch Payroll Return Still Matters Aug 21, 2026 Human Resources Linda Pavan 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 Read more
Home Charging Needs Clear Exit Terms Aug 19, 2026 Human Resources Linda Pavan A home charger can be simple for payroll but difficult at employee exit. Clear records connect electricity costs, ownership, ERE income and return terms. Belastingdienst ERE certificates HUMAN RESOURCES company cars electric vehicles employment terms fleet control home charging payroll payroll tax Read more
When One Business Pays Another Business’s Wages Aug 18, 2026 Ledger & Tax 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
A Temporary Company Car Can Reopen Payroll Aug 13, 2026 Ledger & Tax Linda Pavan 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 Read more
Company Cars in 2027 Can Raise Your 2028 Payroll Bill Aug 7, 2026 Ledger & Tax Linda Pavan 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 Read more
Changing Employer Can Put the Expatregeling at Risk Aug 1, 2026 Compliance 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 Read more
When a Management Invoice Does Not Match DGA Payroll Jul 31, 2026 Ledger & Tax Linda Pavan 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 Read more
A Regular Freelancer Can Change Your Wage Bill Jul 31, 2026 Human Resources Linda Pavan 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 Read more
