Check VAT Before Spending a Dutch Grant 13 oct 2026 XTROVERSO A Dutch grant may contain output VAT, while VAT on project invoices may remain a cost. Check the agreement, budget and records before spending. Dutch grant VAT Dutch tax GOVERNANCE LEDGER & TAX VAT cash flow financial control grant funding input VAT subsidies Leer más
Founder Invoices Can Distort a BV’s Cash Picture 12 oct 2026 XTROVERSO Founder invoices can make a BV’s margin and cash look stronger while leaving a payroll tax issue unresolved. Check the work, contracts and records together. BV governance Belastingdienst DGA DGA salary GOVERNANCE LEDGER & TAX cash flow customary pay founder remuneration payroll tax Leer más
2025 Annuity Expiry: Settle It by 31 December 2026 10 oct 2026 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 Leer más
More WKR Room in 2027 Will Not Cut Payroll Work 10 oct 2026 XTROVERSO The WKR free space grows in 2027, but employers still need to connect staff-benefit decisions, invoices, payroll records and cash planning. Belastingplan 2027 Dutch tax GOVERNANCE LEDGER & TAX WKR cash flow internal control payroll tax small business staff benefits Leer más
When an EBITA Bonus Can Lose Its Tax Deduction 9 oct 2026 XTROVERSO Cash bonuses linked to EBITA or sale proceeds may face a Dutch corporate tax deduction restriction when their formulas follow share value. Dutch BV EBITA bonus LEDGER & TAX Wet Vpb 1969 business sale corporate tax executive remuneration payroll payroll control share valuation Leer más
Share Awards Can Trigger an Immediate Payroll Cash Bill 8 oct 2026 XTROVERSO A Dutch BV may face an immediate payroll cash bill when it pays wage tax on an employee share award. Review the gross-up, valuation and records first. Article 10 BV GOVERNANCE LEDGER & TAX cash flow corporate tax employee shares gross-up payroll wage tax Leer más
When a Management Fee Does Not Match the Work 7 oct 2026 XTROVERSO A management invoice does not decide the payroll position. Check the director’s actual work, customary salary, payroll route, and employee insurance. Dutch tax GOVERNANCE Holding companies LEDGER & TAX customary salary director-shareholder holding company management fee payroll tax through-payroll scheme Leer más
A Tax-Free Staff Allowance Cannot Be Backdated 7 oct 2026 XTROVERSO 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 Leer más
Paper Gifts Require Cash Payments and Matching Records 6 oct 2026 XTROVERSO 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 Leer más
Gross Artist Fees: Decide Before Payment Starts 5 oct 2026 XTROVERSO 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 Leer más
Backdated Staff Allowances Can Raise Payroll Costs 5 oct 2026 XTROVERSO 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 Leer más
Why High Wealth Can Come With a Modest Tax Bill 2 oct 2026 XTROVERSO 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 Leer más
