Ledger & Tax

Bookkeeping, VAT, payroll tax, invoices, cash flow and tax evidence for Dutch SMEs.

This desk translates daily administration into decisions a business owner can act on before the file becomes a tax problem.

Use it to understand what records need to show, where cash gets trapped, and when informal habits create exposure.

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When a Box 2 Tax Credit Puts a Refund at Risk

Aug 11, 2026

An old box 2 loss can lower one partner’s tax while creating a repayment for the other. Track both assessments as one household cash file.

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Childcare Allowance Is Up, but the Invoice Still Rules

Aug 10, 2026

Dutch childcare reimbursement rose in 2025, but parents still pay every euro above the state’s hourly cap. That gap affects household cash, staff planning and.

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A Box 3 Split Can Raise Your Household Cost

Aug 10, 2026

A Box 3 allocation can lower joint income tax while causing a benefit repayment. Review the household result, evidence and deadlines together.

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No Tax Letter Can Still Mean a Dutch Tax Bill

Aug 7, 2026

Dutch income tax may still be due when no filing letter arrives. Check taxable facts, submission proof and cash exposure for every open year.

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Company Cars in 2027 Can Raise Your 2028 Payroll Bill

Aug 7, 2026

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

Your BV Can See Its Tax Bill. Is the Cash Ready?

Aug 7, 2026

Corporate tax assessments are easier to see, but the screen does not reserve cash. Connect your BV's tax estimate, provision, assessment, and bank balance.

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Preference Returns Can Change Management’s Tax Position

Aug 4, 2026

A credited return on cumulative preference shares can change the financing ratio for management equity. Annual records should follow the growing preference cla.

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A Fast BV Payment Can Trigger Box 2 Tax

Aug 3, 2026

A direct payment from an operating BV to its DGA can create box 2 tax when the payment route, decisions and records do not match.

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A Low Tax Assessment Can Create a Later Cash Gap

Aug 1, 2026

A surprisingly low tax assessment may create a later cash demand. Match the assessment to the transaction, return and expected tax before using the difference.

AWR Article 16 AWR Belastingdienst Dutch tax LEDGER & TAX additional assessment cash flow owner-managed business share sale tax control

Medical VAT Exemption Requires Proof Per Treatment

Aug 1, 2026

Dutch beauty practices need treatment-level proof before applying the medical VAT exemption. The decision also affects input VAT, records and margins.

Belastingdienst LEDGER & TAX VAT beauty practices beauty sector huidtherapie input VAT medical exemption mixed turnover recordkeeping

When a Management Invoice Does Not Match DGA Payroll

Jul 31, 2026

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

Shared EV Charging Needs a Clear VAT and Cash Trail

Jul 31, 2026

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

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