Before Paying a BV Dividend, Check What the Cash Covers 21 oct 2026 Linda Pavan A BV dividend can use the lower Box 2 rate but also reduce the company’s cash buffer. Calculate the full route before moving the money. BV dividend Box 2 or BV liquidity Box 2 DGA Dutch tax LEDGER & TAX box 3 dividend tax records wealth 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
When a BV Pays to Remediate Private Land 2 oct 2026 XTROVERSO 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 Leer más
BV-Funded Building on Private Land Can Trigger Box 2 1 oct 2026 XTROVERSO 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 Leer más
Box 3 Reform: Keep Tax Cash and Records Separate 1 oct 2026 XTROVERSO 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 Leer más
When Can Your Business Reclaim Import VAT? 24 sept 2026 XTROVERSO Import VAT can be deducted only when the goods support your company’s taxable activity and the records prove that role. Article 23 Dutch VAT LEDGER & TAX VAT deduction cash flow customs fiscal representation import VAT ledger control tax records Leer más
Legal-Bill VAT: Check Who Received the Service 20 sept 2026 XTROVERSO VAT on a legal bill depends on who received the service, its business use and the supporting records. Mixed turnover can also create a later cash correction. Belastingdienst DGA GOVERNANCE LEDGER & TAX VAT VAT administration cash flow legal costs pro rata deduction tax records Leer más
Shared Family Costs Can Create Separate Dutch Tax Claims 29 ago 2026 XTROVERSO Shared family finances can still produce separate Dutch tax positions. Check fiscal partnership, care costs and volunteer allowances against their own rules. ANBI LEDGER & TAX Volunteer allowance care costs family households fiscal partnership income tax shared family costs Dutch tax tax records volunteer allowances Leer más
Property VAT Can Stay Open for Five Years 25 ago 2026 XTROVERSO Property services first used from 2026 may carry a five-year VAT adjustment period. VvEs and business owners need records that connect the work to later change. LEDGER & TAX SME governance VAT VvE five-year VAT review investment services property property VAT adjustment renovation tax records Leer más
Low savings interest may not reduce your box 3 tax 17 ago 2026 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 Leer más
Foreign Records Can Still Be Your Dutch Tax Duty 11 ago 2026 XTROVERSO Foreign records may remain within reach for Dutch tax purposes. Map access rights, preserve request trails and reconcile records before problems arise. AWR Dutch tax records LEDGER & TAX foreign records Dutch tax foreign structures information order practical record access tax governance tax information order tax records Leer más
When BV and Personal Tax Returns Do Not Match 31 jul 2026 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 Leer más
