2025 Annuity Expiry: Settle It by 31 December 2026 10 ott 2026 XTROVERSO A Dutch annuity that expired in 2025 must be settled by 31 December 2026. Missing the date can affect box 1 tax, revisional interest and business cash planning. Box 1 Dutch annuities LEDGER & TAX Year-end planning income tax lijfrente owner-manager owner-managers revisional interest year-end control Leggi di più
When Payroll, Cash, and Wage Tax Do Not Match 1 ott 2026 XTROVERSO A payslip cannot resolve a mismatch between payroll, bank payments, tax returns, and current-account records. Reconstruct the full trail first. BV governance Belastingdienst DGA Dutch wage tax LEDGER & TAX cash control income tax payroll tax governance wage tax Leggi di più
Separation Can Leave Tax Records Behind 23 set 2026 XTROVERSO Separation can leave tax records, refunds and business details tied to the former household. Founders should align dates, cash, ownership and access. Dutch tax KVK LEDGER & TAX business continuity business ownership fiscal partnership founder governance income tax provisional assessment separation Leggi di più
Sickness Dates Can Change an Agency Worker's Tax Credit 11 set 2026 XTROVERSO For agency workers, contract status on the sickness date can affect the employment tax credit. Clear contract, UWV and payroll records reduce later disputes. LEDGER & TAX UWV Ziektewet agency work agency worker sickness tax credit arbeidskorting flexible labour income tax payroll uitzendbeding Leggi di più
Tax Corrections Can Reopen Partner Allocations 1 set 2026 XTROVERSO A Dutch tax ruling gives fiscal partners wider allocation choices after a lawful additional assessment. Both tax files and the cash effect need review. Belastingdienst Hoge Raad LEDGER & TAX box 3 cash flow fiscal partners income tax navordering owner-managed business tax correction partner allocation Leggi di più
Shared Family Costs Can Create Separate Dutch Tax Claims 29 ago 2026 XTROVERSO Shared family finances can still produce separate Dutch tax positions. Check fiscal partnership, care costs and volunteer allowances against their own rules. ANBI LEDGER & TAX Volunteer allowance care costs family households fiscal partnership income tax shared family costs Dutch tax tax records volunteer allowances Leggi di più
When Business Cash Becomes Private Wealth 15 ago 2026 XTROVERSO A large cash balance in a Dutch sole proprietorship can move to box 3 when the business cannot show a credible need for the money. Business cash LEDGER & TAX Rechtbank Den Haag box 3 cash reserves hours criterion income tax sole proprietorship working capital zelfstandigenaftrek Leggi di più
No Tax Letter Can Still Mean a Dutch Tax Bill 7 ago 2026 XTROVERSO Dutch income tax may still be due when no filing letter arrives. Check taxable facts, submission proof and cash exposure for every open year. Becón Dutch real estate Dutch tax LEDGER & TAX additional assessment cash flow income tax non-residents tax filing tax governance Leggi di più
When BV and Personal Tax Returns Do Not Match 31 lug 2026 XTROVERSO A mismatch between BV records and a director’s personal return can reopen old tax questions. Check payments, offsets, retirement balances, and supporting files. BV tax BV tax return DGA GOVERNANCE LEDGER & TAX ODV annuity income tax navordering tax records Leggi di più
Mortgage Relief Can Disrupt Founder Cash Planning 30 lug 2026 XTROVERSO A mortgage-interest deduction can change after an accepted return. Founders should align ownership, debt and payment records before relying on the cash benefit. Belastingdienst DGA liquidity Dutch income tax Founder cash LEDGER & TAX divorce income tax mortgage interest property ownership tax records Leggi di più
Future Plans Do Not Make Private Capital a Business Asset 21 lug 2026 XTROVERSO 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 Leggi di più
Split Dutch Deduction Across Cross-Border Profit 3 lug 2026 XTROVERSO Cross-border entrepreneurs with Dutch and foreign profit need a clear file for the Dutch entrepreneurs’ deduction split. Dutch branch profit Dutch entrepreneurs deduction split Dutch tax LEDGER & TAX cross-border business cross-border tax entrepreneurs deduction income tax permanent establishment self-employed deduction Leggi di più
