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
When an EBITA Bonus Can Lose Its Tax Deduction 9 oct 2026 LINDA PAVAN 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 LINDA PAVAN 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
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
When Interest Is Paid Before the Tax Deduction Arrives 1 sept 2026 LINDA PAVAN XTROVERSO Dutch interest limits can separate the date interest is paid from the date tax relief becomes available. Property structures and cross-border groups need a cle. Dutch tax LEDGER & TAX business finance cash flow corporate tax cross-border tax earnings stripping interest deduction property companies property entities 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
Your BV Can See Its Tax Bill. Is the Cash Ready? 7 ago 2026 LINDA PAVAN XTROVERSO Corporate tax assessments are easier to see, but the screen does not reserve cash. Connect your BV's tax estimate, provision, assessment, and bank balance. BV corporate tax cash planning Belastingdienst Dutch BV LEDGER & TAX cash flow cash planning corporate tax provisional assessment tax assessments tax control Leer más
Property Sales: Earlier Investments May Count for HIR 21 jul 2026 LINDA PAVAN XTROVERSO Dutch tax guidance gives businesses more room to include earlier same-year investments in the HIR book-value test after a property sale. Belastingdienst HIR LEDGER & TAX business property cash flow corporate tax fixed assets property sale tax planning tax records Leer más
DGA Costs Need the Right BV Role 6 jul 2026 LINDA PAVAN XTROVERSO A practical founder note on splitting BV advice costs, DGA private compliance, payroll items, and tax records before cash planning suffers. BV BV costs DGA GILTI LEDGER & TAX cash flow corporate tax customary salary ledger control tax compliance Leer más
Dutch BV Loans Still Tighten Vpb Cash in 2026 3 jul 2026 LINDA PAVAN XTROVERSO A practical note for BV owners on the 2026 earnings stripping rule, interest deduction capacity, and Vpb cash planning. LEDGER & TAX REAL ESTATE SME finance Vpb article 15b cash flow corporate tax earnings stripping interest deduction tax control Leer más
