Future Plans Do Not Make Private Capital a Business Asset 21 jul 2026 LINDA PAVAN Linda Pavan Private money intended for a future project may remain in box 3. Clear records help protect the tax return, balance sheet and cash forecast. LEDGER & TAX box 3 business asset classification business assets cash flow founder control income tax private capital for business plans private investment portfolio private wealth Leer más
Box 3 Refund Route Closes for Many Non-Objectors 20 jul 2026 LINDA PAVAN Linda Pavan The Massaal Bezwaar Plus route has closed for many Box 3 non-objectors. Review each year and remove unsupported refunds from cash planning. Belastingdienst Hoge Raad LEDGER & TAX Massaal Bezwaar Plus box 3 cash planning owner-managers private wealth tax procedure tax records Leer más
Tax Ownership Comes Before Cash Planning 19 jul 2026 LINDA PAVAN Linda Pavan Dutch tax proceedings show why the owner of a receipt must be clear before company cash moves to a founder or enters the cash plan. BV CV DGA LEDGER & TAX cash flow provisional assessment recordkeeping tax attribution tax interest vennootschapsbelasting Leer más
Foreign Digital Tax: Check the Design Before Deducting 19 jul 2026 LINDA PAVAN Linda Pavan 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
Dutch Inheritance Tax: More Filing Time, Same Work 19 jul 2026 LINDA PAVAN Linda Pavan The 2026 Dutch rules give heirs more filing time. Founders still need clear valuations, BOR records, ownership evidence, and a workable cash plan. BOR Dutch fiscal policy Dutch tax LEDGER & TAX Successiewet estate liquidity estate planning family business inheritance tax tax cash flow Leer más
Box 3 Is Now a Cash and Records File 7 jul 2026 LINDA PAVAN Linda Pavan Box 3 is becoming a cash, dates, and records file. Owners should keep expected relief separate from payroll, invoices, and short-term planning. Belastingdienst Dutch tax LEDGER & TAX VAB VWB actual return box 3 cash flow owner-managers tax proof Leer más
One VAT Door, More Proof on Every EU Invoice 7 jul 2026 LINDA PAVAN Linda Pavan The Dutch single VAT registration bill may reduce foreign registrations, but EU invoices still need clean OSS files, ICP matching, and ten-year proof. Dutch tax EU VAT EU trade ICP LEDGER & TAX OSS VAT ViDA cross-border trade small business control Leer más
DGA Costs Need the Right BV Role 6 jul 2026 LINDA PAVAN Linda Pavan 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 fbi rules: tax profit can arrive before cash 6 jul 2026 LINDA PAVAN Linda Pavan Dutch fbi structures may face tax profit, debt, and distribution pressure before cash or legal control moves. Dutch tax reform LEDGER & TAX Wet Vpb 1969 distribution obligation fbi financing limit fiscal investment institution fonds voor gemene rekening fund governance tax transparency Leer más
DGA Loans Need Real Creditor Discipline 4 jul 2026 LINDA PAVAN Linda Pavan DGA loans from a BV need creditor discipline, clear files, and careful box 2 planning. BV governance BV loans Box 2 DGA DGA loans Dutch tax LEDGER & TAX aanmerkelijk belang excessive borrowing rekening-courant Leer más
The €150 Parcel Exemption Ends in 2026 4 jul 2026 LINDA PAVAN Linda Pavan Low-value non-EU parcels lose the €150 customs-duty exemption from July 2026. Webshops need to check margin, customer promises, and records. Douane LEDGER & TAX VAT cash flow consumer law customs dropshipping e-commerce retail webshops Leer más
Closing a BV Can Still Trigger Tax on Old Pension Rights 4 jul 2026 LINDA PAVAN Linda Pavan A BV may look empty, but old pension rights, DGA debt, and receivables can still create tax during liquidation. BV closure Box 1 Box 2 DGA KVK LEDGER & TAX NL tax current account pension in own management turboliquidation Leer más
