Ledger & Tax | Pavan Geraedts

A Box 2 Tax Benefit Can Unsettle the Household Refund

An old box 2 loss can lower one partner’s tax while creating a repayment for the other. Track both assessments as one household cash file.

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Aug 10, 2026

Childcare Allowance Rose, but the Monthly Invoice Still Decides

Dutch childcare reimbursement rose in 2025, but parents still pay every euro above the state’s hourly cap. That gap affects household cash, staff planning and.

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Aug 10, 2026

The Cheapest Box 3 Split Can Cost a Household More

A Box 3 allocation can lower joint income tax while causing a benefit repayment. Review the household result, evidence and deadlines together.

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Aug 10, 2026

No Tax Letter Can Still Leave You With a Dutch Bill

No Dutch tax letter does not always mean no filing duty. Check submitted returns, owner-level tax facts, records and cash reserved for open years.

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Aug 7, 2026

Your 2027 Company Car Choice May Hit Payroll in 2028

The Dutch 2027 company car levy covers hybrids and can create a 2028 payroll-tax payment. Check vehicle values, handovers and payroll records.

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Aug 7, 2026

A Clearer Tax Screen Will Not Reserve Your BV’s Cash

Corporate tax assessments are easier to see. Learn how to match your BV's tax provision, payment date, and available cash.

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Aug 7, 2026

A Silent Preference Accrual Can Rewrite Management’s Tax Position

Capitalised preference returns can change management equity ratios and tax treatment. Keep the cap table, waterfall, contracts and records aligned.

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Aug 4, 2026

A Fast BV Payment Can Leave the Tax Year Behind

A direct BV payment can trigger box 2 tax. Learn how to align company decisions, bank transfers, records and tax returns before cash moves.

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Aug 3, 2026

A Surprisingly Low Tax Assessment Can Disrupt Tomorrow’s Cash

A low Dutch tax assessment may lead to additional tax, interest and cash pressure. Check it against the transaction, return and tax calculation.

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Jul 31, 2026

Three Months Can Separate an Expat Hire From Its Payroll Promise

Paolo Maria Pavan

A three-month contract deadline can decide whether the expatregeling continues after an employer change. Check the dates, request, salary, and payroll file.

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Jul 31, 2026

A Medical Story Does Not Remove VAT From the Treatment

Beauty practices must prove therapeutic purpose and professional quality per treatment before using the Dutch medical VAT exemption.

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Jul 30, 2026

A €120,000 Management Invoice May Tell the Wrong Payroll Story

A management invoice does not determine DGA salary. Check whether contracts, daily work, payroll and intercompany records tell the same story.

Belastingdienst DGA salary LEDGER & TAX Linda Pavan customary salary doorbetaaldloonregeling holding company holding structure management agreement management fees payroll tax

Jul 30, 2026

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