2025 Annuity Expiry: Settle It by 31 December 2026 Oct 10, 2026 Linda Pavan 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
When Payroll, Cash, and Wage Tax Do Not Match Oct 1, 2026 Linda Pavan A payslip cannot resolve a mismatch between payroll, bank payments, tax returns, and current-account records. Reconstruct the full trail first. BV governance Belastingdienst DGA Dutch wage tax LEDGER & TAX cash control income tax payroll tax governance wage tax Read more
Separation Can Leave Tax Records Behind Sep 23, 2026 Linda Pavan Separation can leave tax records, refunds and business details tied to the former household. Founders should align dates, cash, ownership and access. Dutch tax KVK LEDGER & TAX business continuity business ownership fiscal partnership founder governance income tax provisional assessment separation Read more
Sickness Dates Can Change an Agency Worker's Tax Credit Sep 11, 2026 Linda Pavan For agency workers, contract status on the sickness date can affect the employment tax credit. Clear contract, UWV and payroll records reduce later disputes. LEDGER & TAX UWV Ziektewet agency work agency worker sickness tax credit arbeidskorting flexible labour income tax payroll uitzendbeding Read more
Tax Corrections Can Reopen Partner Allocations Sep 1, 2026 Linda Pavan A Dutch tax ruling gives fiscal partners wider allocation choices after a lawful additional assessment. Both tax files and the cash effect need review. Belastingdienst Hoge Raad LEDGER & TAX box 3 cash flow fiscal partners income tax navordering owner-managed business tax correction partner allocation Read more
Shared Family Costs Can Create Separate Dutch Tax Claims Aug 29, 2026 Linda Pavan Shared family finances can still produce separate Dutch tax positions. Check fiscal partnership, care costs and volunteer allowances against their own rules. ANBI LEDGER & TAX Volunteer allowance care costs family households fiscal partnership income tax shared family costs Dutch tax tax records volunteer allowances Read more
When Business Cash Becomes Private Wealth Aug 15, 2026 Linda Pavan A large cash balance in a Dutch sole proprietorship can move to box 3 when the business cannot show a credible need for the money. Business cash LEDGER & TAX Rechtbank Den Haag box 3 cash reserves hours criterion income tax sole proprietorship working capital zelfstandigenaftrek 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
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
Mortgage Relief Can Disrupt Founder Cash Planning Jul 30, 2026 Linda Pavan A mortgage-interest deduction can change after an accepted return. Founders should align ownership, debt and payment records before relying on the cash benefit. Belastingdienst DGA liquidity Dutch income tax Founder cash LEDGER & TAX divorce income tax mortgage interest property ownership tax records Read more
Future Plans Do Not Make Private Capital a Business Asset Jul 21, 2026 Linda Pavan Private money intended for a future project may remain in box 3. Clear records help protect the tax return, balance sheet and cash forecast. LEDGER & TAX box 3 business asset classification business assets cash flow founder control income tax private capital for business plans private investment portfolio private wealth Read more
Split Dutch Deduction Across Cross-Border Profit Jul 3, 2026 Linda Pavan Cross-border entrepreneurs with Dutch and foreign profit need a clear file for the Dutch entrepreneurs’ deduction split. Dutch branch profit Dutch entrepreneurs deduction split Dutch tax LEDGER & TAX cross-border business cross-border tax entrepreneurs deduction income tax permanent establishment self-employed deduction Read more
