Ledger & Tax

Bookkeeping, VAT, payroll tax, invoices, cash flow and tax evidence for Dutch SMEs.

This desk translates daily administration into decisions a business owner can act on before the file becomes a tax problem.

Use it to understand what records need to show, where cash gets trapped, and when informal habits create exposure.

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A Tax-Free Staff Allowance Cannot Be Backdated

7 oct 2026

A later cost study cannot turn past staff costs into a tax-free fixed allowance. Separate the historical reimbursement from any future arrangement.

Belastingdienst GOVERNANCE LEDGER & TAX WKR cash flow employee expenses fixed allowance fixed allowances payroll controls payroll tax

Paper Gifts Require Cash Payments and Matching Records

6 oct 2026

A revocable paper gift still creates annual work. The interest needs private cash, a clear bank trail and matching Box 3 records for both parties.

2026 tax Belastingdienst LEDGER & TAX box 3 family debt inheritance tax paper gifts private ledger private wealth tax records

Gross Artist Fees: Decide Before Payment Starts

5 oct 2026

A gross artist fee starts before the invoice. Check the working relationship, agreement and payment chain for each Dutch performance.

COMPLIANCE LEDGER & TAX VAT artists scheme booking offices employment status foundations music business payroll tax wage tax

Backdated Staff Allowances Can Raise Payroll Costs

5 oct 2026

A fixed allowance created after staff incurred the costs may fail the tax-free conditions. Separate past expenses from future allowances and check the WKR posi.

Belastingdienst GOVERNANCE LEDGER & TAX WKR employee expenses fixed allowances loonheffingen payroll control payroll tax werkkostenregeling

Why High Wealth Can Come With a Modest Tax Bill

2 oct 2026

A founder can hold substantial wealth in a BV while receiving modest taxable income. The real issue is where value sits and whether every decision is recorded.

Box 2 Dutch income tax Dutch tax GOVERNANCE LEDGER & TAX box 3 cash flow customary wage director-major shareholder household wealth

Keep 2027 Payroll, WIA and Box 3 Cash Separate

2 oct 2026

A practical 2027 desk note on mixed wage and benefit payments, current absence duties, Box 3 records and separate cash planning for owner-managed businesses.

Belastingplan 2027 LEDGER & TAX WIA WW arbeidskorting box 3 cash flow owner-manager payroll social security

When a BV Pays to Remediate Private Land

2 oct 2026

A BV can face tax and cash problems when it pays remediation costs that belong to a private landowner. Check the duty, benefit and file first.

BV governance Box 2 DGA LEDGER & TAX Private land Private property Remediation profit distribution soil remediation tax records

BV-Funded Building on Private Land Can Trigger Box 2

1 oct 2026

When a BV pays for construction on a shareholder’s private land, ownership, use, contracts and records determine the tax risk.

BV costs Box 2 DGA GOVERNANCE LEDGER & TAX Private land VAT private use profit distribution tax records

Box 3 Reform: Keep Tax Cash and Records Separate

1 oct 2026

Box 3 reform may change tax timing, but founders still need separate cash plans and complete records for privately held assets.

Box 3 reform Dutch tax LEDGER & TAX box 3 capital gains cash flow founder finance owner-manager private wealth tax records

When Payroll, Cash, and Wage Tax Do Not Match

1 oct 2026

A payslip cannot resolve a mismatch between payroll, bank payments, tax returns, and current-account records. Reconstruct the full trail first.

BV governance Belastingdienst DGA Dutch wage tax LEDGER & TAX cash control income tax payroll tax governance wage tax

Child Gets the Annuity, Parent Reports the Income

1 oct 2026

A gifted pre-1992 annuity can place the payment with a child and the box 1 income with a parent. The policy, withholding and gift need separate records.

Annuities Box 1 Dutch tax Family governance LEDGER & TAX family wealth founder households gift tax legacy policies lijfrente

Late Final Pay Can Raise Your Payroll Bill

30 sept 2026

Late final pay can cost more than the missing wage. A short closing check helps align hours, leave, payroll, payment dates and ledger records.

Dutch payroll HUMAN RESOURCES LEDGER & TAX employment law final settlement late wage payment leave records payroll payroll controls statutory increase

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