High DGA Loan Interest Can Create Tax Before Cash 13 ott 2026 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 Leggi di più
Why High Wealth Can Come With a Modest Tax Bill 2 ott 2026 XTROVERSO A founder can hold substantial wealth in a BV while receiving modest taxable income. The real issue is where value sits and whether every decision is recorded. Box 2 Dutch income tax Dutch tax GOVERNANCE LEDGER & TAX box 3 cash flow customary wage director-major shareholder household wealth Leggi di più
When a BV Pays to Remediate Private Land 2 ott 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 Leggi di più
BV-Funded Building on Private Land Can Trigger Box 2 1 ott 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 Leggi di più
Share-Funded Mergers Preserve Cash but Carry Tax Risk 11 ago 2026 XTROVERSO Paying with shares can preserve company cash, but the tax claim, control rights and historic obligations may continue after the merger. Box 2 Dutch share merger LEDGER & TAX business merger company valuation share merger share-funded merger tax risk tax deferral tax-deferred merger voting rights Leggi di più
When a Box 2 Tax Credit Puts a Refund at Risk 11 ago 2026 XTROVERSO An old box 2 loss can lower one partner’s tax while creating a repayment for the other. Track both assessments as one household cash file. Belastingdienst Box 2 LEDGER & TAX box 2 loss box 2 tax credit refund fiscal partners former directors household cash household cash flow tax credits Leggi di più
A Fast BV Payment Can Trigger Box 2 Tax 3 ago 2026 XTROVERSO A direct payment from an operating BV to its DGA can create box 2 tax when the payment route, decisions and records do not match. BV Box 2 DGA LEDGER & TAX Rechtspraak agio cash control corporate governance dividend tax holding BV Leggi di più
DGA Loans Need Real Creditor Discipline 4 lug 2026 XTROVERSO 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 Leggi di più
Closing a BV Can Still Trigger Tax on Old Pension Rights 4 lug 2026 XTROVERSO 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 Leggi di più
