Foreign Records Can Still Be Your Dutch Tax Duty Aug 11, 2026 Linda Pavan Foreign records may remain within reach for Dutch tax purposes. Map access rights, preserve request trails and reconcile records before problems arise. AWR Dutch tax records LEDGER & TAX foreign records Dutch tax foreign structures information order practical record access tax governance tax information order tax records Read more
Bonus Shares Can Trigger Tax Before Cash Arrives Aug 11, 2026 Linda Pavan Issuing bonus shares from profit reserves can create an immediate Dutch dividend-tax payment. A foreign shareholder may seek a refund later. Article 10a Dutch bonus shares LEDGER & TAX bonus shares bonus shares tax cross-border ownership dividend tax dividend tax on bonus shares dividend tax without cash tax refunds Read more
Share-Funded Mergers Preserve Cash but Carry Tax Risk Aug 11, 2026 Linda Pavan Paying with shares can preserve company cash, but the tax claim, control rights and historic obligations may continue after the merger. Box 2 Dutch share merger LEDGER & TAX business merger company valuation share merger share-funded merger tax risk tax deferral tax-deferred merger voting rights 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
When a Box 2 Tax Credit Puts a Refund at Risk Aug 11, 2026 Linda Pavan 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. Belastingdienst Box 2 LEDGER & TAX box 2 loss box 2 tax credit refund fiscal partners former directors household cash household cash flow tax credits Read more
Childcare Allowance Is Up, but the Invoice Still Rules Aug 10, 2026 Linda Pavan 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. LEDGER & TAX childcare allowance childcare providers childcare tariffs childminders family cash flow household cash flow labour market small business small employers Read more
A Box 3 Split Can Raise Your Household Cost Aug 10, 2026 Linda Pavan A Box 3 allocation can lower joint income tax while causing a benefit repayment. Review the household result, evidence and deadlines together. Box 3 allocation Box 3 split and benefits LEDGER & TAX box 3 fiscal partnership founder cash flow household liquidity huurtoeslag tax deadlines toeslagen 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
Preference Returns Can Change Management’s Tax Position Aug 4, 2026 Linda Pavan A credited return on cumulative preference shares can change the financing ratio for management equity. Annual records should follow the growing preference cla. Dutch tax GOVERNANCE LEDGER & TAX cap table capitalised preference returns cumulative preference shares lucrative interest management equity preference shares private equity Read more
A Fast BV Payment Can Trigger Box 2 Tax Aug 3, 2026 Linda Pavan 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. BV Box 2 DGA LEDGER & TAX Rechtspraak agio cash control corporate governance dividend tax holding BV Read more
