Ledger & Tax | Pavan Geraedts

101 Articles

The Debt That Can Outlive a Dutch Business Failure

Sep 28, 2026

Bankruptcy is not always the end of a Dutch company’s financial consequences. Legal form, guarantees, tax duties and weak records can carry business failure into the household.

Business debt Dutch bankruptcy LEDGER & TAX Personal guarantees Tax arrears corporate governance director liability

Before Handing Over the Keys, Price the 2027 Payroll Charge

Sep 28, 2026

Before handing over a company car, reconcile its admission date, availability, private use, payroll treatment, VAT position and potential 2027 employer charge.

Dutch tax LEDGER & TAX VAT Youngtimers company cars fleet management payroll tax

A Management Invoice Cannot Decide Where the Wage Belongs

Sep 27, 2026

Two identical management fees can produce different payroll outcomes. The decisive issue is whether the holding supplies a genuine service or the individual works for the operating company.

LEDGER & TAX Management BV Wtta article 32d customary salary employee insurance payroll tax

Your Border Payment Does Not Settle the Import VAT Question

Sep 24, 2026

Import VAT is deductible only when the company’s commercial role, taxable activities and records support the claim. Article 23 improves cash flow but does not create entitlement.

Article 23 Fiscal representation Import VAT LEDGER & TAX VAT deduction customs

When Tenants Stay, the VAT Answer Still Depends on the Business

Sep 23, 2026

When rented property changes hands, the VAT outcome depends on whether the buyer acquires an autonomous rental activity or merely an asset with tenants.

Article 37d Business transfers LEDGER & TAX REAL ESTATE VAT tax governance

Separation Splits the Household Before the Tax Records Catch Up

Sep 23, 2026

For founders, separation can alter fiscal partnership, cash flow, maintenance, business ownership, addresses and access rights before official records catch up.

Business ownership Dutch tax Entrepreneurship LEDGER & TAX Separation cash flow fiscal partnership

Box 3’s Moving Future Cannot Fund Today’s Business Decisions

Sep 23, 2026

Box 3 policy is changing, but provisional assessments already affect private reserves and decisions inside the BV. Reliable records and conservative cash planning remain essential.

Dividends Dutch tax LEDGER & TAX box 3 business governance private liquidity tax records

The Zzp Invoice May Hide a Second Labour Cost

Sep 22, 2026

A zzp invoice may look like an external cost while the working relationship creates payroll-tax exposure. Dutch enforcement makes that mismatch a direct cash concern.

Dutch tax LEDGER & TAX Self-employment cash flow labour costs payroll tax zzp

Prinsjesdag Plans Need Dates Before They Enter Your 2027 Budget

Sep 22, 2026

A practical Prinsjesdag checklist for separating current payroll action from proposals affecting the 2027 budget, pricing, cash flow and tax.

2027 budget Dutch tax LEDGER & TAX Prinsjesdag business planning cash flow payroll

Tax Plan Headlines Can Distort the Cash You Actually Have

Sep 21, 2026

Dutch Tax Plan 2027 proposals may affect deductions, investment incentives and employee options, but businesses should not treat proposed tax savings as available cash.

Dutch tax LEDGER & TAX Tax Plan 2027 business planning cash flow startersaftrek tax compliance

One Employment Settlement Can Carry Three Different Tax Stories

Sep 21, 2026

An employment settlement may combine wage repayment, statutory interest and legal costs in one transfer. Employers should preserve each component’s separate legal, payroll and accounting treatment.

Accounting Dutch tax Employment settlements LEDGER & TAX Negative wage Statutory interest payroll

Gift Card Cash Can Bring VAT Forward Before Redemption

Sep 21, 2026

Gift card cash may look like advance revenue, but the voucher’s terms determine whether Dutch VAT is already due or follows the eventual redemption.

Dutch VAT Gift cards LEDGER & TAX Tax accounting Vouchers cash flow hospitality

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