2025 Annuity Expiry: Settle It by 31 December 2026 Oct 10, 2026 Ledger & Tax XTROVERSO A Dutch annuity that expired in 2025 must be settled by 31 December 2026. Missing the date can affect box 1 tax, revisional interest and business cash planning. Box 1 Dutch annuities LEDGER & TAX Year-end planning income tax lijfrente owner-manager owner-managers revisional interest year-end control Read more
Large Debt Does Not Automatically Open the WSNP Sep 30, 2026 Governance XTROVERSO A Dutch court rejected a WSNP request involving almost €115,000 of debt because the applicant still had capacity to keep paying. Debt Faillissementswet GOVERNANCE Rechtspraak Risk WSNP cash flow debt relief owner-managers personal guarantees 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
A Home Tax Correction Can Change Your Business Cash Plan Aug 7, 2026 Real Estate Paolo Maria Pavan A corrected mortgage deduction can change a couple’s tax allocation and create a private cash payment when the business also needs money. REAL ESTATE cash flow fiscal partners household governance housing tax income tax mortgage interest owner-managers owner-occupied home reassessment 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
Box 3 Is Now a Cash and Records File Jul 7, 2026 Ledger & Tax XTROVERSO Box 3 is becoming a cash, dates, and records file. Owners should keep expected relief separate from payroll, invoices, and short-term planning. Belastingdienst Dutch tax LEDGER & TAX VAB VWB actual return box 3 cash flow owner-managers tax proof Read more
