Low savings interest may not reduce your box 3 tax Aug 17, 2026 Linda Pavan The box 3 counter-evidence route uses the actual return on your full private asset position. The tax-free allowance does not reduce that return. Dutch tax Entrepreneurs LEDGER & TAX Savings actual return box 3 cash flow owner-managers private wealth tax records Read more
Shared Homes and the Inheritance Tax Partner Exemption Aug 15, 2026 Linda Pavan A shared parent-child home does not qualify for the inheritance tax partner exemption. Home rights, value and available cash must be checked separately. Dutch tax LEDGER & TAX cash flow estate liquidity estate planning family property fiscal partnership home valuation inheritance tax succession Read more
Old Inheritance Debts Can Put Business Cash at Risk Aug 15, 2026 Linda Pavan A balancing debt from an earlier estate can return years later. Complete records help protect the inheritance tax position and family business cash. Dutch tax LEDGER & TAX business succession cash flow estate planning estate records family business inheritance tax record keeping succession Read more
Foreign Supplier VAT Can Wipe Out the KOR Benefit Aug 11, 2026 Linda Pavan A Dutch court ruling shows how foreign supplier invoices can create irrecoverable VAT for a business using the KOR. KOR LEDGER & TAX VAT cash flow cross-border trade foreign supplier VAT under KOR foreign suppliers reverse charge tax control webshops Read more
No Tax Letter Can Still Mean a Dutch Tax Bill Aug 7, 2026 Linda Pavan Dutch income tax may still be due when no filing letter arrives. Check taxable facts, submission proof and cash exposure for every open year. Becón Dutch real estate Dutch tax LEDGER & TAX additional assessment cash flow income tax non-residents tax filing tax governance Read more
Company Cars in 2027 Can Raise Your 2028 Payroll Bill Aug 7, 2026 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
Your BV Can See Its Tax Bill. Is the Cash Ready? Aug 7, 2026 Linda Pavan 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. BV corporate tax cash planning Belastingdienst Dutch BV LEDGER & TAX cash flow cash planning corporate tax provisional assessment tax assessments tax control Read more
A Low Tax Assessment Can Create a Later Cash Gap Aug 1, 2026 Linda Pavan 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 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
Private Wealth and Payroll Need One Cash Forecast Jul 22, 2026 Linda Pavan Dutch founders face heavier box 3 record requirements and rising payroll costs. A two-part cash forecast keeps private and company money clear. Dutch tax LEDGER & TAX Payroll costs WGA premium Ziektewet box 3 cash flow owner-manager social security wealth tax 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
Property Sales: Earlier Investments May Count for HIR Jul 21, 2026 Linda Pavan Dutch tax guidance gives businesses more room to include earlier same-year investments in the HIR book-value test after a property sale. Belastingdienst HIR LEDGER & TAX business property cash flow corporate tax fixed assets property sale tax planning tax records Read more
