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
When a Dutch Tax File Becomes More Serious Jul 22, 2026 Ledger & Tax XTROVERSO A Dutch tax question can become more serious when invoices, payments, bookings, and explanations conflict. Clear records help a business respond. BPM Belastingdienst FIOD GOVERNANCE LEDGER & TAX VAT criminal tax law financial records tax compliance tax governance Read more
Part-Time Hours Do Not Set a DGA Salary Jul 21, 2026 Ledger & Tax XTROVERSO A part-time schedule may support a lower DGA salary in 2026. The BV still needs evidence of actual duties, authority, comparable pay and group payroll. BV governance DGA salary Dutch tax GOVERNANCE LEDGER & TAX cash flow gebruikelijk loon part-time DGA salary payroll tax small business Read more
Management Fees Do Not Set the DGA Payroll Route Jul 21, 2026 Ledger & Tax XTROVERSO A management invoice does not decide where a DGA’s payroll belongs. The employment relationship determines whether the doorbetaaldloonregeling applies. DGA DGA payroll management fee LEDGER & TAX article 32d doorbetaaldloonregeling holding BV management agreement management fee payroll tax usual wage Read more
Property Sales: Earlier Investments May Count for HIR Jul 21, 2026 Ledger & Tax XTROVERSO Dutch tax guidance gives businesses more room to include earlier same-year investments in the HIR book-value test after a property sale. Belastingdienst HIR LEDGER & TAX business property cash flow corporate tax fixed assets property sale tax planning tax records Read more
When a Property Renovation Can Move Income to Box 1 Jul 21, 2026 Ledger & Tax XTROVERSO Organised renovation, conversion and development work can move property income from box 3 to box 1. The full project file determines the tax story. Box 1 Dutch income tax LEDGER & TAX Property tax box 3 cash flow income from other activities property conversion property records property renovation Read more
Future Plans Do Not Make Private Capital a Business Asset Jul 21, 2026 Ledger & Tax XTROVERSO Private money intended for a future project may remain in box 3. Clear records help protect the tax return, balance sheet and cash forecast. LEDGER & TAX box 3 business asset classification business assets cash flow founder control income tax private capital for business plans private investment portfolio private wealth Read more
Box 3 Refund Route Closes for Many Non-Objectors Jul 20, 2026 Ledger & Tax XTROVERSO The Massaal Bezwaar Plus route has closed for many Box 3 non-objectors. Review each year and remove unsupported refunds from cash planning. Belastingdienst Hoge Raad LEDGER & TAX Massaal Bezwaar Plus box 3 cash planning owner-managers private wealth tax procedure tax records Read more
Tax Ownership Comes Before Cash Planning Jul 19, 2026 Ledger & Tax XTROVERSO Dutch tax proceedings show why the owner of a receipt must be clear before company cash moves to a founder or enters the cash plan. BV CV DGA LEDGER & TAX cash flow provisional assessment recordkeeping tax attribution tax interest vennootschapsbelasting Read more
Foreign Digital Tax: Check the Design Before Deducting Jul 19, 2026 Ledger & Tax XTROVERSO A foreign digital services tax may be deductible from Dutch taxable profit, but the levy’s design, creditability and records determine the treatment. Belastingdienst Dutch corporate tax LEDGER & TAX Wet Vpb 1969 corporate income tax cross-border tax digital services tax ledger control platform economy tax timing Read more
Dutch Inheritance Tax: More Filing Time, Same Work Jul 19, 2026 Ledger & Tax XTROVERSO 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
