A €500 Race Entry Can Become a €900 Employer Cost Aug 21, 2026 Ledger & Tax XTROVERSO Paying an employee’s race entry can use WKR room and trigger an 80% final levy. Record the payroll choice before paying the invoice. LEDGER & TAX WKR WKR final levy WKR free allowance 2026 employee benefits employee race entry tax payroll tax race entry fee WKR small employers sport Read more
Cross-Border Deals Can Change Tax Before Payment Aug 20, 2026 Ledger & Tax XTROVERSO Foreign contracts, operational locations and working days can change withholding, payroll and taxable presence before year-end. Dutch business LEDGER & TAX cross-border business cross-border payroll international tax ledger control permanent establishment software licences tax treaties withholding tax Read more
Family BV Loans: Tax Can Follow Control and Cash Aug 19, 2026 Ledger & Tax XTROVERSO A family BV loan can retain its Dutch tax consequences after certification or transfer to a foundation. Control, cash rights and payment records remain central. APV LEDGER & TAX SPF STAK TBS TBS regime box 3 family BV family loans tax governance Read more
Tax-Neutral Demergers Carry Tax History Forward Aug 19, 2026 Ledger & Tax XTROVERSO A Dutch tax-neutral demerger can carry book values, restrictions, claims and deadlines into the receiving company. Article 14a LEDGER & TAX corporate income tax corporate tax family business fiscal unity legal demerger tax governance tax history tax-neutral demerger Read more
Cross-Border Directors Need Current Tax Records Aug 18, 2026 Ledger & Tax XTROVERSO A move, board role or share payment can change a director’s tax position within one year. Check whether payroll and written tax certainty still match the facts. Equity pay LEDGER & TAX Monaco Tax certainty cross-border tax directors fiscal residence payroll salary split tax governance Read more
When One Business Pays Another Business’s Wages Aug 18, 2026 Ledger & Tax XTROVERSO A sole proprietorship can fund a BV’s wage payment, but that does not automatically move the employer role or wage cost. BV Dutch tax GOVERNANCE LEDGER & TAX business costs employment relationship payroll payroll tax sole proprietorship wage costs Read more
Low savings interest may not reduce your box 3 tax Aug 17, 2026 Ledger & Tax XTROVERSO The box 3 counter-evidence route uses the actual return on your full private asset position. The tax-free allowance does not reduce that return. Dutch tax Entrepreneurs LEDGER & TAX Savings actual return box 3 cash flow owner-managers private wealth tax records Read more
Shared Homes and the Inheritance Tax Partner Exemption Aug 15, 2026 Ledger & Tax XTROVERSO 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
When Business Cash Becomes Private Wealth Aug 15, 2026 Ledger & Tax XTROVERSO 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
Old Inheritance Debts Can Put Business Cash at Risk Aug 15, 2026 Ledger & Tax XTROVERSO 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
A Temporary Company Car Can Reopen Payroll Aug 13, 2026 Ledger & Tax XTROVERSO A short company-car assignment can affect every payroll month in which the car was available. Annualised private mileage determines whether the 500-kilometre e. Belastingdienst LEDGER & TAX bijtelling company car mileage records payroll tax private mileage small employers vehicle control wage ledger Read more
Tank Cards and Commuting Allowances Need One Record Aug 13, 2026 Ledger & Tax XTROVERSO Informal travel support can create duplicate costs and payroll disputes. Clear records keep tank cards, allowances and final settlements aligned. Dutch business LEDGER & TAX WKR commuting allowance employment conditions employment law final settlement payroll tank card travel allowance Read more
