When an EBITA Bonus Can Lose Its Tax Deduction Oct 9, 2026 Ledger & Tax XTROVERSO Cash bonuses linked to EBITA or sale proceeds may face a Dutch corporate tax deduction restriction when their formulas follow share value. Dutch BV EBITA bonus LEDGER & TAX Wet Vpb 1969 business sale corporate tax executive remuneration payroll payroll control share valuation Read more
Share Awards Can Trigger an Immediate Payroll Cash Bill Oct 8, 2026 Ledger & Tax XTROVERSO A Dutch BV may face an immediate payroll cash bill when it pays wage tax on an employee share award. Review the gross-up, valuation and records first. Article 10 BV GOVERNANCE LEDGER & TAX cash flow corporate tax employee shares gross-up payroll wage tax Read more
When a Management Fee Does Not Match the Work Oct 7, 2026 Ledger & Tax XTROVERSO A management invoice does not decide the payroll position. Check the director’s actual work, customary salary, payroll route, and employee insurance. Dutch tax GOVERNANCE Holding companies LEDGER & TAX customary salary director-shareholder holding company management fee payroll tax through-payroll scheme Read more
A Tax-Free Staff Allowance Cannot Be Backdated Oct 7, 2026 Ledger & Tax XTROVERSO A later cost study cannot turn past staff costs into a tax-free fixed allowance. Separate the historical reimbursement from any future arrangement. Belastingdienst GOVERNANCE LEDGER & TAX WKR cash flow employee expenses fixed allowance fixed allowances payroll controls payroll tax Read more
Paper Gifts Require Cash Payments and Matching Records Oct 6, 2026 Ledger & Tax XTROVERSO A revocable paper gift still creates annual work. The interest needs private cash, a clear bank trail and matching Box 3 records for both parties. 2026 tax Belastingdienst LEDGER & TAX box 3 family debt inheritance tax paper gifts private ledger private wealth tax records Read more
Gross Artist Fees: Decide Before Payment Starts Oct 5, 2026 Ledger & Tax XTROVERSO A gross artist fee starts before the invoice. Check the working relationship, agreement and payment chain for each Dutch performance. COMPLIANCE LEDGER & TAX VAT artists scheme booking offices employment status foundations music business payroll tax wage tax Read more
Backdated Staff Allowances Can Raise Payroll Costs Oct 5, 2026 Ledger & Tax XTROVERSO A fixed allowance created after staff incurred the costs may fail the tax-free conditions. Separate past expenses from future allowances and check the WKR posi. Belastingdienst GOVERNANCE LEDGER & TAX WKR employee expenses fixed allowances loonheffingen payroll control payroll tax werkkostenregeling Read more
Why High Wealth Can Come With a Modest Tax Bill Oct 2, 2026 Ledger & Tax XTROVERSO A founder can hold substantial wealth in a BV while receiving modest taxable income. The real issue is where value sits and whether every decision is recorded. Box 2 Dutch income tax Dutch tax GOVERNANCE LEDGER & TAX box 3 cash flow customary wage director-major shareholder household wealth Read more
Keep 2027 Payroll, WIA and Box 3 Cash Separate Oct 2, 2026 Ledger & Tax XTROVERSO A practical 2027 desk note on mixed wage and benefit payments, current absence duties, Box 3 records and separate cash planning for owner-managed businesses. Belastingplan 2027 LEDGER & TAX WIA WW arbeidskorting box 3 cash flow owner-manager payroll social security Read more
When a BV Pays to Remediate Private Land Oct 2, 2026 Ledger & Tax XTROVERSO A BV can face tax and cash problems when it pays remediation costs that belong to a private landowner. Check the duty, benefit and file first. BV governance Box 2 DGA LEDGER & TAX Private land Private property Remediation profit distribution soil remediation tax records Read more
BV-Funded Building on Private Land Can Trigger Box 2 Oct 1, 2026 Ledger & Tax XTROVERSO When a BV pays for construction on a shareholder’s private land, ownership, use, contracts and records determine the tax risk. BV costs Box 2 DGA GOVERNANCE LEDGER & TAX Private land VAT private use profit distribution tax records Read more
Box 3 Reform: Keep Tax Cash and Records Separate Oct 1, 2026 Ledger & Tax XTROVERSO Box 3 reform may change tax timing, but founders still need separate cash plans and complete records for privately held assets. Box 3 reform Dutch tax LEDGER & TAX box 3 capital gains cash flow founder finance owner-manager private wealth tax records Read more
