A Paper Gift Needs Cash and Clear Records Sep 9, 2026 Ledger & Tax Linda Pavan A Dutch paper gift requires annual interest in real cash. Clear records must connect each deed, calculation, and bank payment. GOVERNANCE LEDGER & TAX article 10 Successiewet estate planning family business family wealth financial records inheritance tax interest payments paper gifts Read more
A One-Year Stay Can Raise Inheritance Tax Aug 26, 2026 Ledger & Tax Linda Pavan A temporary right to stay in an inherited home can affect inheritance tax, property costs and estate cash. The will’s wording determines the valuation route. LEDGER & TAX WOZ estate planning estate records family business family property inheritance tax temporary home right inheritance tax testament usufruct Read more
Shared Homes and the Inheritance Tax Partner Exemption Aug 15, 2026 Ledger & Tax 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
Old Inheritance Debts Can Put Business Cash at Risk Aug 15, 2026 Ledger & Tax 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
Check the Property Right Before Valuing Each Rental Jul 31, 2026 Real Estate Paolo Maria Pavan Separate rents and WOZ values do not prove that rental homes can be sold separately. Check the deed, Kadaster record and valuation route first. Kadaster REAL ESTATE WOZ box 3 gift tax inheritance tax leegwaarderatio property records rental property succession Read more
Separate WOZ Values Do Not Split a Building Jul 30, 2026 Real Estate Paolo Maria Pavan Separate WOZ decisions can exist within one legally unsplit building. Owners must keep legal title, rental facts and tax values separate. Dutch real estate REAL ESTATE WOZ WOZ values and legal property box 3 inheritance tax leegwaarderatio property structure rented property tenant protection Read more
Dutch Inheritance Tax: More Filing Time, Same Work Jul 19, 2026 Ledger & Tax Linda Pavan The 2026 Dutch rules give heirs more filing time. Founders still need clear valuations, BOR records, ownership evidence, and a workable cash plan. BOR Dutch fiscal policy Dutch tax LEDGER & TAX Successiewet estate liquidity estate planning family business inheritance tax tax cash flow Read more
