Dokus Briefing
What changed. What it means. What to do next.
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Tax & VATRegulatory
Ordering before New Year is worth €566 to €879 over five years. The four-figure deadline is 2029.
The article 66 step-down, the date that fixes the rate, and what belongs on the file.
Verified
Tax & VAT
Regulatory
You have a choice about how your 2026 portfolio gains are taxed. The legal deadline is 31 August; your bank may have closed it in May.
Art. 265/1 WIB 92: the choice must reach the withholding agent by 31 August 2026 at the latest, but art. 85/1 KB/WIB 92 lets each institution set an earlier cut-off.
Verified Dated
Tax & VAT
Regulatory
If the VAT left your account on time, do not pay it twice. If it did not, pay now.
Match each notice to its period and to the provision-account movement before answering it — the waiver covers the fault, not the debt.
Verified Dated
Tax & VAT
Regulatory
A director has to draw EUR 51,000 this financial year or the company can lose the reduced rate. The widely quoted EUR 50,000 is wrong.
Art. 215, 3rd para, 4° WIB 92: base EUR 25,000, coefficient 2.0592, applicable amount EUR 51,000 for AY2027 — plus a separate excessive-benefits exclusion ground.
Verified
Tax & VAT
Regulatory
Software income is back in the 15% regime — with a smaller net benefit than 2022.
Art. 17 CIR reopens to software from income year 2026; the 50%/25% flat-rate cost deduction is gone without an artist certificate.
Tax & VAT
Guidance
10%, 20% or 40% back on the same purchase — which one applies is decided before you invest.
Art. 68–77 CIR restructured into three pillars for assets from 1 January 2025; the thematic 40% requires certificates.
Tax & VAT
Regulatory
Platforms report what they paid you. What the income is, and how it is taxed, is still your return to get right.
Art. 321quater–321decies CIR: four reportable activities, the 30-sale / €2,000 exclusion for goods, reporting by 31 January. Reporting does not decide classification.
Tax & VAT
Guidance
The 15% era ended on 30 June 2026 — dividends attributed or made payable since then withhold at 18%.
Programme Law of 30 May 2026: the VVPRbis rate is 18% on dividends attributed or made payable from 1 July 2026, aligned with the liquidation reserve.
Tax & VAT
Regulatory
A new petrol or diesel company car now deducts at 0%. The decision runs on drivetrain and date.
Art. 66 CIR: 0% for new combustion cars from 1 January 2026; PHEVs only for the self-employed; EVs step down from 2027.
Tax & VAT
Guidance
What you pay now, why a later bill can differ, and how to set money aside for both.
Tax & VAT
Guidance
Five VAT rules that work differently from what people expect, with worked examples and the exceptions.
Tax & VAT
Analysis
Contributions are billed on income from three years ago. The correction arrives later — and it is rarely small.
Tax & VAT
Guidance
The official 2026 dates, what to file, and what to have ready at quarter-end.