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
Retirement Does Not End the DGA Salary Test Jul 30, 2026 Linda Pavan A retired DGA may still fall under the customary-salary rules. The founder’s work, authority, payroll file, and salary comparison must support the amount used. DGA salary Dutch tax GOVERNANCE LEDGER & TAX customary salary holding BV payroll payroll tax retirement retirement DGA salary rules Read more
Two Workdays Do Not Automatically Cut a DGA Salary Jul 23, 2026 Linda Pavan A two-day working week does not automatically cut a DGA salary. The role, comparable pay, group payroll and records must support the amount. 2026 tax BV cash flow DGA salary Dutch BV Dutch payroll LEDGER & TAX aanmerkelijk belang customary salary fictitious salary payroll tax 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
Foreign Links Put Dutch Tax Records Under Pressure Jul 22, 2026 Linda Pavan Foreign accounts, entities or residence changes can expose gaps in Dutch tax records. A clear record map limits costly reconstruction. Article 47 AWR Belastingdienst Dutch tax Jersey LEDGER & TAX cross-border business cross-border tax information order record keeping tax records Read more
When a Dutch Tax File Becomes More Serious Jul 22, 2026 Linda Pavan A Dutch tax question can become more serious when invoices, payments, bookings, and explanations conflict. Clear records help a business respond. BPM Belastingdienst FIOD GOVERNANCE LEDGER & TAX VAT criminal tax law financial records tax compliance tax governance 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
Management Fees Do Not Set the DGA Payroll Route Jul 21, 2026 Linda Pavan A management invoice does not decide where a DGA’s payroll belongs. The employment relationship determines whether the doorbetaaldloonregeling applies. DGA DGA payroll management fee LEDGER & TAX article 32d doorbetaaldloonregeling holding BV management agreement management fee payroll tax usual wage 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
When a Property Renovation Can Move Income to Box 1 Jul 21, 2026 Linda Pavan Organised renovation, conversion and development work can move property income from box 3 to box 1. The full project file determines the tax story. Box 1 Dutch income tax LEDGER & TAX Property tax box 3 cash flow income from other activities property conversion property records property renovation 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
Box 3 Refund Route Closes for Many Non-Objectors Jul 20, 2026 Linda Pavan The Massaal Bezwaar Plus route has closed for many Box 3 non-objectors. Review each year and remove unsupported refunds from cash planning. Belastingdienst Hoge Raad LEDGER & TAX Massaal Bezwaar Plus box 3 cash planning owner-managers private wealth tax procedure tax records Read more
