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
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
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
A Temporary Company Car Can Reopen Payroll Aug 13, 2026 Linda Pavan A short company-car assignment can affect every payroll month in which the car was available. Annualised private mileage determines whether the 500-kilometre e. Belastingdienst LEDGER & TAX bijtelling company car mileage records payroll tax private mileage small employers vehicle control wage ledger Read more
Tank Cards and Commuting Allowances Need One Record Aug 13, 2026 Linda Pavan Informal travel support can create duplicate costs and payroll disputes. Clear records keep tank cards, allowances and final settlements aligned. Dutch business LEDGER & TAX WKR commuting allowance employment conditions employment law final settlement payroll tank card travel allowance Read more
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
