A Fast BV Payment Can Trigger Box 2 Tax Aug 3, 2026 Ledger & Tax XTROVERSO A direct payment from an operating BV to its DGA can create box 2 tax when the payment route, decisions and records do not match. BV Box 2 DGA LEDGER & TAX Rechtspraak agio cash control corporate governance dividend tax holding BV Read more
A Low Tax Assessment Can Create a Later Cash Gap Aug 1, 2026 Ledger & Tax XTROVERSO A surprisingly low tax assessment may create a later cash demand. Match the assessment to the transaction, return and expected tax before using the difference. AWR Article 16 AWR Belastingdienst Dutch tax LEDGER & TAX additional assessment cash flow owner-managed business share sale tax control Read more
Medical VAT Exemption Requires Proof Per Treatment Aug 1, 2026 Ledger & Tax XTROVERSO Dutch beauty practices need treatment-level proof before applying the medical VAT exemption. The decision also affects input VAT, records and margins. Belastingdienst LEDGER & TAX VAT beauty practices beauty sector huidtherapie input VAT medical exemption mixed turnover recordkeeping Read more
When a Management Invoice Does Not Match DGA Payroll Jul 31, 2026 Ledger & Tax XTROVERSO Dutch tax positions clarify when a management agreement supports holding-company payroll and when the actual working relationship leads to another result. Belastingdienst DGA salary LEDGER & TAX customary salary doorbetaaldloonregeling holding company holding structure management agreement management fees payroll tax Read more
Shared EV Charging Needs a Clear VAT and Cash Trail Jul 31, 2026 Ledger & Tax XTROVERSO A shared charging project can leave a VvE managing electricity, invoices, settlements and VAT. Map the full transaction before approving the operating model. BOOKKEEPING Belastingdienst EV charging GOVERNANCE LEDGER & TAX VAT VvE cash flow electricity energy Read more
When BV and Personal Tax Returns Do Not Match Jul 31, 2026 Ledger & Tax XTROVERSO A mismatch between BV records and a director’s personal return can reopen old tax questions. Check payments, offsets, retirement balances, and supporting files. BV tax BV tax return DGA GOVERNANCE LEDGER & TAX ODV annuity income tax navordering tax records Read more
Quiet Founder Work Can Trigger a DGA Salary Review Jul 30, 2026 Ledger & Tax XTROVERSO A founder’s limited administrative role can still affect DGA payroll. Match duties, authority, contracts and salary records before year-end. 2026 tax DGA salary Dutch payroll tax Dutch tax LEDGER & TAX customary salary founder governance holding company holding structure payroll tax Read more
Mortgage Relief Can Disrupt Founder Cash Planning Jul 30, 2026 Ledger & Tax XTROVERSO A mortgage-interest deduction can change after an accepted return. Founders should align ownership, debt and payment records before relying on the cash benefit. Belastingdienst DGA liquidity Dutch income tax Founder cash LEDGER & TAX divorce income tax mortgage interest property ownership tax records Read more
Retirement Does Not End the DGA Salary Test Jul 30, 2026 Ledger & Tax XTROVERSO A retired DGA may still fall under the customary-salary rules. The founder’s work, authority, payroll file, and salary comparison must support the amount used. DGA salary Dutch tax GOVERNANCE LEDGER & TAX customary salary holding BV payroll payroll tax retirement retirement DGA salary rules Read more
Two Workdays Do Not Automatically Cut a DGA Salary Jul 23, 2026 Ledger & Tax XTROVERSO A two-day working week does not automatically cut a DGA salary. The role, comparable pay, group payroll and records must support the amount. 2026 tax BV cash flow DGA salary Dutch BV Dutch payroll LEDGER & TAX aanmerkelijk belang customary salary fictitious salary payroll tax Read more
Private Wealth and Payroll Need One Cash Forecast Jul 22, 2026 Ledger & Tax XTROVERSO Dutch founders face heavier box 3 record requirements and rising payroll costs. A two-part cash forecast keeps private and company money clear. Dutch tax LEDGER & TAX Payroll costs WGA premium Ziektewet box 3 cash flow owner-manager social security wealth tax Read more
Foreign Links Put Dutch Tax Records Under Pressure Jul 22, 2026 Ledger & Tax XTROVERSO Foreign accounts, entities or residence changes can expose gaps in Dutch tax records. A clear record map limits costly reconstruction. Article 47 AWR Belastingdienst Dutch tax Jersey LEDGER & TAX cross-border business cross-border tax information order record keeping tax records Read more
