When a BV Debt Does Not Become a Director’s Debt 5 ott 2026 Governance XTROVERSO A bankrupt BV’s unpaid invoice does not automatically become the director’s private debt. Authority, promises, timing and records determine the risk. BV BV governance Beklamel Dutch company law GOVERNANCE cash flow creditor recovery director liability family business insolvency Leggi di più
A Paper Gift Needs Cash and Clear Records 9 set 2026 LINDA PAVAN XTROVERSO A Dutch paper gift requires annual interest in real cash. Clear records must connect each deed, calculation, and bank payment. GOVERNANCE LEDGER & TAX article 10 Successiewet estate planning family business family wealth financial records inheritance tax interest payments paper gifts Leggi di più
A One-Year Stay Can Raise Inheritance Tax 26 ago 2026 LINDA PAVAN XTROVERSO A temporary right to stay in an inherited home can affect inheritance tax, property costs and estate cash. The will’s wording determines the valuation route. LEDGER & TAX WOZ estate planning estate records family business family property inheritance tax temporary home right inheritance tax testament usufruct Leggi di più
When a STAK Director Blocks the BV’s Debt Recovery 26 ago 2026 Governance Paolo Maria Pavan A Dutch ruling shows how a STAK director’s private debt can block a BV’s recovery process, restrict cash and stall corporate decisions. Article 2:298 BW Dutch case law Dutch company law GOVERNANCE STAK conflict of interest corporate governance family business liquidity related-party debt Leggi di più
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 Leggi di più
Old Inheritance Debts Can Put Business Cash at Risk 15 ago 2026 LINDA PAVAN XTROVERSO A balancing debt from an earlier estate can return years later. Complete records help protect the inheritance tax position and family business cash. Dutch tax LEDGER & TAX business succession cash flow estate planning estate records family business inheritance tax record keeping succession Leggi di più
Dutch Inheritance Tax: More Filing Time, Same Work 19 lug 2026 LINDA PAVAN XTROVERSO 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 Leggi di più
STAK Succession: Value Can Move, Tax Risk Can Stay 2 lug 2026 Real Estate XTROVERSO Practical XTROVERSO guidance on STAK Succession: Value Can Move, Tax Risk Can Stay: property, leases, transfer tax, ownership structures, and business risk. Belastingdienst NL transfer tax OZR REAL ESTATE STAK WBR business succession certificates family business Leggi di più
