Foreign Dividend Tax Relief Can Still Leave a Cash Gap Sep 9, 2026 Ledger & Tax XTROVERSO Foreign dividend tax may reduce cash before Dutch relief is calculated. Clear records show what was withheld, what can be claimed and what remains conditional. EU law Hoge Raad LEDGER & TAX box 3 cash flow double taxation foreign dividend tax relief foreign dividends tax credits withholding tax Read more
A Paper Gift Needs Cash and Clear Records Sep 9, 2026 Ledger & Tax XTROVERSO 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
Belgian Homeworking Creates Three Employer Checks Sep 7, 2026 Ledger & Tax XTROVERSO Dutch employers with staff working from Belgium must review business presence, salary tax and social security as separate issues. Benelux LEDGER & TAX Netherlands-Belgium cross-border telework cross-border work payroll payroll tax permanent establishment remote work social security Read more
Foreign Money Faces Closer Dutch Tax Scrutiny Sep 4, 2026 Ledger & Tax XTROVERSO Foreign money creates extra recordkeeping pressure when ownership, contracts, payments and tax returns do not match. Here is what a Dutch business should check. Belastingdienst DAC8 LEDGER & TAX UBO register concealed assets cross-border tax crypto reporting foreign entities founder records tax governance Read more
When Interest Is Paid Before the Tax Deduction Arrives Sep 1, 2026 Ledger & Tax XTROVERSO Dutch interest limits can separate the date interest is paid from the date tax relief becomes available. Property structures and cross-border groups need a cle. Dutch tax LEDGER & TAX business finance cash flow corporate tax cross-border tax earnings stripping interest deduction property companies property entities Read more
Tax Corrections Can Reopen Partner Allocations Sep 1, 2026 Ledger & Tax XTROVERSO 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 XTROVERSO 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
Dutch Acquisition Debt Needs Its Own Business Case Aug 27, 2026 Ledger & Tax XTROVERSO 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
A One-Year Stay Can Raise Inheritance Tax Aug 26, 2026 Ledger & Tax XTROVERSO 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
Classify Employee Expenses Before Payroll Aug 25, 2026 Ledger & Tax XTROVERSO Dutch employers should separate intermediary costs, WKR items and taxable wage before employee expenses enter payroll. Belastingdienst Expense allowances Intermediary costs LEDGER & TAX WKR expense reimbursements fixed allowances ledger control payroll tax small business control Read more
DAC8 Reporting Starts With Your 2026 Records Aug 25, 2026 Ledger & Tax XTROVERSO DAC8 reporting starts with records built during 2026. Dutch crypto providers need connected customer, wallet, transaction and finance data before filing. BOOKKEEPING Belastingdienst CARF DAC8 LEDGER & TAX MiCA crypto accounting crypto reporting crypto tax tax compliance Read more
Property VAT Can Stay Open for Five Years Aug 25, 2026 Ledger & Tax XTROVERSO Property services first used from 2026 may carry a five-year VAT adjustment period. VvEs and business owners need records that connect the work to later change. LEDGER & TAX SME governance VAT VvE five-year VAT review investment services property property VAT adjustment renovation tax records Read more
