BV-Funded Building on Private Land Can Trigger Box 2 Oct 1, 2026 Linda Pavan When a BV pays for construction on a shareholder’s private land, ownership, use, contracts and records determine the tax risk. BV costs Box 2 DGA GOVERNANCE LEDGER & TAX Private land VAT private use profit distribution tax records Read more
Box 3 Reform: Keep Tax Cash and Records Separate Oct 1, 2026 Linda Pavan Box 3 reform may change tax timing, but founders still need separate cash plans and complete records for privately held assets. Box 3 reform Dutch tax LEDGER & TAX box 3 capital gains cash flow founder finance owner-manager private wealth tax records 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
Child Gets the Annuity, Parent Reports the Income Oct 1, 2026 Linda Pavan 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
Late Final Pay Can Raise Your Payroll Bill Sep 30, 2026 Linda Pavan Late final pay can cost more than the missing wage. A short closing check helps align hours, leave, payroll, payment dates and ledger records. Dutch payroll HUMAN RESOURCES LEDGER & TAX employment law final settlement late wage payment leave records payroll payroll controls statutory increase Read more
When a Box 1 Mortgage Choice Becomes Final Sep 30, 2026 Linda Pavan 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
Dutch Tax Reform Does Not Yet Change Payroll Rules Sep 29, 2026 Linda Pavan Dutch tax reform is moving forward, but current rules still run payroll. Keep proposed measures separate from enacted law in budgets and cash forecasts. Belastingplan 2027 Dutch tax reform Dutch tax reform payroll planning LEDGER & TAX benefits childcare financing founder cash flow marginal pressure payroll tax credits Read more
The 2027 Tax Plan Puts More Work Into Business Decisions Sep 29, 2026 Linda Pavan The proposed 2027 Tax Plan removes some rules but adds transition dates, eligibility checks and reporting work. Small businesses need clear assumptions for pay. Dutch tax LEDGER & TAX Tax Plan 2027 cash flow payroll small business starter deduction startup options tax compliance youngtimers Read more
When a Tax Error Becomes Serious Sep 28, 2026 Linda Pavan A tax mistake becomes more serious when the records suggest intent, repetition or concealment. Keep the original file, timeline and transaction evidence clear. BOOKKEEPING Belastingdienst COMPLIANCE FIOD GOVERNANCE LEDGER & TAX VAT fiscal risk tax compliance tax control Read more
When a Dutch Business Failure Reaches the Household Sep 28, 2026 Linda Pavan A Dutch business failure can continue into the household through guarantees, tax exposure and lost income. Check the contracts, cash and records early. Debt Dutch business GOVERNANCE LEDGER & TAX bankruptcy cash flow director liability personal guarantees problematic debt tax arrears Read more
Price the 2027 Payroll Charge Before Handing Over the Keys Sep 28, 2026 Linda Pavan A company car can affect taxable pay, VAT and the employer’s 2027 payroll costs. Check the complete file before signing or handing over the keys. 2027 company car payroll charge Dutch tax LEDGER & TAX VAT bijtelling company car fleet costs fleet policy payroll tax youngtimer Read more
A Management Invoice Does Not Decide Where Wages Belong Sep 27, 2026 Linda Pavan Identical management fees can produce different payroll results. The contract, control of the work and commercial risk determine where wage duties may belong. DGA Dutch labour law GOVERNANCE LEDGER & TAX Wtta article 32d customary salary employee insurance management BV payroll tax Read more
