Box 3 reporting now requires stronger records, while Dutch payroll costs are rising. The 2026 calculation uses separate deemed returns for cash, investments and debts. Employers also face a higher wage floor and forecast WGA and Ziektewet premium increases for 2027. Both changes affect cash planning.
Why this matters
Private wealth and BV cash remain legally separate for founders. They can still affect the same cash forecast. Box 3 records must support asset values, income, debts and ownership. In the BV, wages, employer premiums, tax, supplier bills and customer payments determine available cash. The planned 2028 box 3 system and a possible minimum wealth tax are future policy. Put them in a scenario, not in current tax payable.
Example
A cleaning company has eight employees and little room to raise prices. Its 2027 payroll budget is rising. The owner also has private savings and investments. Those assets may look like a reserve, but only the BV balance is company cash. Using private money may require a documented shareholder loan or another formal route. The owner tracks BV cash, household cash and investments separately in one planning file.
XTROVERSO tips
- Keep two cash views. Show BV liquidity beside private liquidity. Do not combine the balances. Put payroll, tax, supplier bills and customer invoices in the company view. Put savings, investments, debts and household costs in the private view.
- Complete the box 3 file. Collect bank statements, investment reports, debt schedules, property records and ownership details. The actual-return route covers the full relevant box 3 position, not one selected investment.
- Test the 2027 payroll budget. Allow for the higher wage floor and forecast WGA and Ziektewet premiums. Test the result against staff hours, holiday pay, sickness absence and margin.
- Check the pricing assumption. Do not assume customers will accept every cost increase. Compare planned prices with orders, contracts, debtor days and current demand.
- Record every owner-company movement. Document shareholder loans, dividends, current-account entries and private payments of company bills. Each entry needs a clear date, amount and reason.
- Separate policy from payable tax. Keep the proposed 2028 box 3 system and possible minimum wealth tax in a scenario column. Do not enter them as current liabilities.
Need a clear view of private cash, company cash and payroll pressure? We can help build a workable forecast
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
References
- 'Hogere belasting op vermogen in plaats van bezuinigingen op sociale zekerheid' · Salaris Vanmorgen
- Belastingdienst - Current 2026 taxation of private wealth in box 3
- Belastingdienst - Box 3 counter-evidence and record requirements
- Rijksoverheid - Planned box 3 system from 2028
- Rijksoverheid - Minimum wealth-tax policy exploration
- UWV - Social-security expenditure pressure
- UWV - Employer premium pressure for 2027
- Rijksoverheid - Current adjustment of benefits and minimum wage
