2025 Annuity Expiry: Settle It by 31 December 2026 Oct 10, 2026 XTROVERSO A Dutch annuity that expired in 2025 must be settled by 31 December 2026. Missing the date can affect box 1 tax, revisional interest and business cash planning. Box 1 Dutch annuities LEDGER & TAX Year-end planning income tax lijfrente owner-manager owner-managers revisional interest year-end control Read more
Child Gets the Annuity, Parent Reports the Income Oct 1, 2026 XTROVERSO A gifted pre-1992 annuity can place the payment with a child and the box 1 income with a parent. The policy, withholding and gift need separate records. Annuities Box 1 Dutch tax Family governance LEDGER & TAX family wealth founder households gift tax legacy policies lijfrente Read more
When a Box 1 Mortgage Choice Becomes Final Sep 30, 2026 XTROVERSO A choice between Box 1 and Box 3 can become fixed once the purchase-year assessment is irrevocable. Check the original loan and tax records first. Box 1 LEDGER & TAX Mortgage tax box 3 founder finance mortgage interest own-home debt private cash flow tax filing tax governance Read more
When a Property Renovation Can Move Income to Box 1 Jul 21, 2026 XTROVERSO Organised renovation, conversion and development work can move property income from box 3 to box 1. The full project file determines the tax story. Box 1 Dutch income tax LEDGER & TAX Property tax box 3 cash flow income from other activities property conversion property records property renovation Read more
Closing a BV Can Still Trigger Tax on Old Pension Rights Jul 4, 2026 XTROVERSO A BV may look empty, but old pension rights, DGA debt, and receivables can still create tax during liquidation. BV closure Box 1 Box 2 DGA KVK LEDGER & TAX NL tax current account pension in own management turboliquidation Read more
