Classify Employee Expenses Before Payroll 25 ago 2026 LINDA PAVAN XTROVERSO Dutch employers should separate intermediary costs, WKR items and taxable wage before employee expenses enter payroll. Belastingdienst Expense allowances Intermediary costs LEDGER & TAX WKR expense reimbursements fixed allowances ledger control payroll tax small business control Leggi di più
DAC8 Reporting Starts With Your 2026 Records 25 ago 2026 LINDA PAVAN XTROVERSO DAC8 reporting starts with records built during 2026. Dutch crypto providers need connected customer, wallet, transaction and finance data before filing. BOOKKEEPING Belastingdienst CARF DAC8 LEDGER & TAX MiCA crypto accounting crypto reporting crypto tax tax compliance Leggi di più
Property VAT Can Stay Open for Five Years 25 ago 2026 LINDA PAVAN XTROVERSO Property services first used from 2026 may carry a five-year VAT adjustment period. VvEs and business owners need records that connect the work to later change. LEDGER & TAX SME governance VAT VvE five-year VAT review investment services property property VAT adjustment renovation tax records Leggi di più
A €500 Race Entry Can Become a €900 Employer Cost 21 ago 2026 LINDA PAVAN XTROVERSO Paying an employee’s race entry can use WKR room and trigger an 80% final levy. Record the payroll choice before paying the invoice. LEDGER & TAX WKR WKR final levy WKR free allowance 2026 employee benefits employee race entry tax payroll tax race entry fee WKR small employers sport Leggi di più
Cross-Border Deals Can Change Tax Before Payment 20 ago 2026 LINDA PAVAN XTROVERSO Foreign contracts, operational locations and working days can change withholding, payroll and taxable presence before year-end. Dutch business LEDGER & TAX cross-border business cross-border payroll international tax ledger control permanent establishment software licences tax treaties withholding tax Leggi di più
Family BV Loans: Tax Can Follow Control and Cash 19 ago 2026 LINDA PAVAN XTROVERSO A family BV loan can retain its Dutch tax consequences after certification or transfer to a foundation. Control, cash rights and payment records remain central. APV LEDGER & TAX SPF STAK TBS TBS regime box 3 family BV family loans tax governance 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
Cross-Border Directors Need Current Tax Records 18 ago 2026 LINDA PAVAN XTROVERSO A move, board role or share payment can change a director’s tax position within one year. Check whether payroll and written tax certainty still match the facts. Equity pay LEDGER & TAX Monaco Tax certainty cross-border tax directors fiscal residence payroll salary split tax governance Leggi di più
When One Business Pays Another Business’s Wages 18 ago 2026 LINDA PAVAN XTROVERSO A sole proprietorship can fund a BV’s wage payment, but that does not automatically move the employer role or wage cost. BV Dutch tax GOVERNANCE LEDGER & TAX business costs employment relationship payroll payroll tax sole proprietorship wage costs Leggi di più
Low savings interest may not reduce your box 3 tax 17 ago 2026 LINDA PAVAN XTROVERSO The box 3 counter-evidence route uses the actual return on your full private asset position. The tax-free allowance does not reduce that return. Dutch tax Entrepreneurs LEDGER & TAX Savings actual return box 3 cash flow owner-managers private wealth tax records Leggi di più
Shared Homes and the Inheritance Tax Partner Exemption 15 ago 2026 LINDA PAVAN XTROVERSO A shared parent-child home does not qualify for the inheritance tax partner exemption. Home rights, value and available cash must be checked separately. Dutch tax LEDGER & TAX cash flow estate liquidity estate planning family property fiscal partnership home valuation inheritance tax succession Leggi di più
When Business Cash Becomes Private Wealth 15 ago 2026 LINDA PAVAN 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
