Ledger & Tax | Pavan Geraedts

Cross-Border Directors Need More Than Yesterday’s Tax Certainty

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.

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Aug 17, 2026

Paying BV Wages Elsewhere Can Distort Two Businesses at Once

A sole proprietorship can fund a BV’s wage payment, but that does not automatically move the employer role or wage cost.

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Aug 17, 2026

Low Savings Interest May Still Fail the Box 3 Comparison

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.

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Aug 15, 2026

A Shared Home Does Not Secure the Inheritance Tax Partner Exemption

A shared parent-child home does not qualify for the inheritance tax partner exemption. Home rights, value and available cash must be checked separately.

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Aug 15, 2026

A Large Business Bank Balance Still Needs a Credible Job

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.

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Aug 15, 2026

An Old Inheritance Debt Can Reach Into the Family Business

A balancing debt from an earlier estate can return years later. Complete records help protect the inheritance tax position and family business cash.

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Aug 15, 2026

A Three-Month Company Car Can Reopen Every Payroll Month

A short company-car assignment can affect every payroll month in which the car was available. Annualised private mileage determines whether the 500-kilometre e.

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Aug 13, 2026

Retirement Changes the Founder’s Role, Not the Salary Question

A retired or part-time DGA still needs a salary file that matches the remaining work, decision-making authority, benefits, and corporate structure.

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Aug 13, 2026

Foreign Records Still Leave Dutch Tax Responsibility Close to Home

Foreign records may remain within reach for Dutch tax purposes. Map access rights, preserve request trails and reconcile records before problems arise.

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Aug 10, 2026

Bonus Shares Can Create a Tax Bill Before Any Cash Arrives

Issuing bonus shares from profit reserves can create an immediate Dutch dividend-tax payment. A foreign shareholder may seek a refund later.

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Aug 10, 2026

A Share-Funded Merger Can Preserve Cash While Moving the Tax Risk

Paying with shares can preserve company cash, but the tax claim, control rights and historic obligations may continue after the merger.

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Aug 10, 2026

Foreign Supplier VAT Can Erase the KOR Advantage

A Dutch court ruling shows how foreign supplier invoices can create irrecoverable VAT for a business using the KOR.

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Aug 10, 2026

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