One Unsupported Cost Can Weaken Your Whole Tax Case 13 oct 2026 LINDA PAVAN XTROVERSO A material unsupported cost can affect more than one deduction. Check that invoices, contracts, delivery records and creditor balances support the tax return. AWR BOOKKEEPING Belastingdienst Burden of proof GOVERNANCE LEDGER & TAX cash flow corporate income tax tax evidence unsupported cost tax burden of Leer más
High DGA Loan Interest Can Create Tax Before Cash 13 oct 2026 LINDA PAVAN XTROVERSO Interest added to a DGA loan may increase taxable profit without bringing cash into the BV. Historic corrections also face strict tax boundaries. BV governance Box 2 DGA loans LEDGER & TAX cash flow corporate income tax corporate tax foutenleer shareholder current account shareholder debt Leer más
Operational Lease Can Strand Historic Tax Losses 6 oct 2026 Real Estate XTROVERSO A BV with operational lease profit may be unable to use old restricted holding and financing losses. Check the formal tax file before valuing the relief. Belastingdienst Loss relief REAL ESTATE corporate income tax corporate tax group structures holding losses operational lease operational lease tax losses tax losses Leer más
Dutch Acquisition Debt Needs Its Own Business Case 27 ago 2026 LINDA PAVAN XTROVERSO Related-party acquisition debt needs its own business reason. Check the transaction, cash route, loan terms and accounting records before relying on Dutch inte. Article 10a GOVERNANCE LEDGER & TAX acquisition finance corporate income tax corporate tax debt push-down earningsstripping fiscal unity related-party loans Leer más
Tax-Neutral Demergers Carry Tax History Forward 19 ago 2026 LINDA PAVAN XTROVERSO A Dutch tax-neutral demerger can carry book values, restrictions, claims and deadlines into the receiving company. Article 14a LEDGER & TAX corporate income tax corporate tax family business fiscal unity legal demerger tax governance tax history tax-neutral demerger Leer más
Foreign Digital Tax: Check the Design Before Deducting 19 jul 2026 LINDA PAVAN 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 Leer más
