When Company Art Becomes a Tax and Cash Issue Nov 3, 2026 Ledger & Tax Linda Pavan Company art needs a clear record of its purpose, ownership, valuation, use and sale terms. Gaps can create tax and cash problems for a Dutch BV. Article 8b Company art DGA LEDGER & TAX art valuation company assets corporate income tax corporate tax proof file related-party transactions Read more
One Unsupported Cost Can Weaken Your Whole Tax Case Oct 13, 2026 Ledger & Tax Linda Pavan A material unsupported cost can affect more than one deduction. Check that invoices, contracts, delivery records and creditor balances support the tax return. AWR BOOKKEEPING Belastingdienst Burden of proof GOVERNANCE LEDGER & TAX cash flow corporate income tax tax evidence unsupported cost tax burden of Read more
High DGA Loan Interest Can Create Tax Before Cash Oct 13, 2026 Ledger & Tax Linda Pavan Interest added to a DGA loan may increase taxable profit without bringing cash into the BV. Historic corrections also face strict tax boundaries. BV governance Box 2 DGA loans LEDGER & TAX cash flow corporate income tax corporate tax foutenleer shareholder current account shareholder debt Read more
Operational Lease Can Strand Historic Tax Losses Oct 6, 2026 Real Estate XTROVERSO A BV with operational lease profit may be unable to use old restricted holding and financing losses. Check the formal tax file before valuing the relief. Belastingdienst Loss relief REAL ESTATE corporate income tax corporate tax group structures holding losses operational lease operational lease tax losses tax losses Read more
Dutch Acquisition Debt Needs Its Own Business Case Aug 27, 2026 Ledger & Tax Linda Pavan Related-party acquisition debt needs its own business reason. Check the transaction, cash route, loan terms and accounting records before relying on Dutch inte. Article 10a GOVERNANCE LEDGER & TAX acquisition finance corporate income tax corporate tax debt push-down earningsstripping fiscal unity related-party loans Read more
Tax-Neutral Demergers Carry Tax History Forward Aug 19, 2026 Ledger & Tax Linda Pavan A Dutch tax-neutral demerger can carry book values, restrictions, claims and deadlines into the receiving company. Article 14a LEDGER & TAX corporate income tax corporate tax family business fiscal unity legal demerger tax governance tax history tax-neutral demerger Read more
Foreign Digital Tax: Check the Design Before Deducting Jul 19, 2026 Ledger & Tax Linda Pavan A foreign digital services tax may be deductible from Dutch taxable profit, but the levy’s design, creditability and records determine the treatment. Belastingdienst Dutch corporate tax LEDGER & TAX Wet Vpb 1969 corporate income tax cross-border tax digital services tax ledger control platform economy tax timing Read more
