When a VOF Loss Does Not Qualify for Tax Relief Nov 7, 2026 Ledger & Tax Linda Pavan A Dutch ruling shows why a later turnaround does not automatically make an earlier VOF loss deductible for income-tax purposes. LEDGER & TAX Rechtspraak VOF VOF loss profit expectation business losses cash flow deductible VOF loss income tax profit expectation related-party finance Read more
Freelance Freedom Needs a Business That Can Carry It Nov 7, 2026 Compliance Paolo Maria Pavan Autonomy is real, but your rate, records, cash flow and client setup must support it. Here is how Dutch ZZP and VOF businesses can spot weak points early. COMPLIANCE DBA KVK administration cash flow freelancer income tax independence self-employment zzp Read more
Box 3: Future Sale Tax, Clear Cash Boundaries Today Nov 5, 2026 Ledger & Tax Linda Pavan A pending Box 3 proposal could make investment sales more important. For now, freelancers need clear cash boundaries and complete annual records. LEDGER & TAX VOF administration ZZP tax actual return box 3 cash flow freelancer finance income tax private investments tax records Read more
Your First Freelance Job Must Back Up Your Business Nov 5, 2026 Compliance Paolo Maria Pavan Your first Dutch freelance assignment needs more than a KVK number. Check whether your rate, working day and records still support an independent business. COMPLIANCE Freelance rates KOR Wet DBA administration cash flow freelance rate income tax self-employment zzp Read more
2025 Annuity Expiry: Settle It by 31 December 2026 Oct 10, 2026 Ledger & Tax Linda Pavan A Dutch annuity that expired in 2025 must be settled by 31 December 2026. Missing the date can affect box 1 tax, revisional interest and business cash planning. Box 1 Dutch annuities LEDGER & TAX Year-end planning income tax lijfrente owner-manager owner-managers revisional interest year-end control Read more
When Payroll, Cash, and Wage Tax Do Not Match Oct 1, 2026 Ledger & Tax Linda Pavan A payslip cannot resolve a mismatch between payroll, bank payments, tax returns, and current-account records. Reconstruct the full trail first. BV governance Belastingdienst DGA Dutch wage tax LEDGER & TAX cash control income tax payroll tax governance wage tax Read more
Separation Can Leave Tax Records Behind Sep 23, 2026 Ledger & Tax Linda Pavan Separation can leave tax records, refunds and business details tied to the former household. Founders should align dates, cash, ownership and access. Dutch tax KVK LEDGER & TAX business continuity business ownership fiscal partnership founder governance income tax provisional assessment separation Read more
Sickness Dates Can Change an Agency Worker's Tax Credit Sep 11, 2026 Ledger & Tax Linda Pavan For agency workers, contract status on the sickness date can affect the employment tax credit. Clear contract, UWV and payroll records reduce later disputes. LEDGER & TAX UWV Ziektewet agency work agency worker sickness tax credit arbeidskorting flexible labour income tax payroll uitzendbeding Read more
Tax Corrections Can Reopen Partner Allocations Sep 1, 2026 Ledger & Tax Linda Pavan A Dutch tax ruling gives fiscal partners wider allocation choices after a lawful additional assessment. Both tax files and the cash effect need review. Belastingdienst Hoge Raad LEDGER & TAX box 3 cash flow fiscal partners income tax navordering owner-managed business tax correction partner allocation Read more
Shared Family Costs Can Create Separate Dutch Tax Claims Aug 29, 2026 Ledger & Tax Linda Pavan Shared family finances can still produce separate Dutch tax positions. Check fiscal partnership, care costs and volunteer allowances against their own rules. ANBI LEDGER & TAX Volunteer allowance care costs family households fiscal partnership income tax shared family costs Dutch tax tax records volunteer allowances Read more
When Business Cash Becomes Private Wealth Aug 15, 2026 Ledger & Tax 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
A Home Tax Correction Can Change Your Business Cash Plan Aug 7, 2026 Real Estate Paolo Maria Pavan A corrected mortgage deduction can change a couple’s tax allocation and create a private cash payment when the business also needs money. REAL ESTATE cash flow fiscal partners household governance housing tax income tax mortgage interest owner-managers owner-occupied home reassessment Read more
