Bonus Shares Can Trigger Tax Before Cash Arrives Aug 11, 2026 Ledger & Tax 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
A Fast BV Payment Can Trigger Box 2 Tax Aug 3, 2026 Ledger & Tax 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
Saudi LLC Tax Clarity Calls for Cleaner Company Records Jul 22, 2026 Governance Paolo Maria Pavan A Dutch tax position gives the assessed Saudi LLC a clearer tax status. Businesses should align ownership, contracts, authority and payment records. Belastingdienst Dutch tax Entity classification GOVERNANCE Saudi LLC cross-border business cross-border records dividend tax foreign entity classification withholding tax Read more
