Ledger & Tax | Pavan Geraedts

53 Articles

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.

Becón Dutch real estate Dutch tax LEDGER & TAX Linda Pavan additional assessment cash flow income tax non-residents tax filing tax governance

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.

Dutch payroll tax LEDGER & TAX Linda Pavan cash flow company cars electric vehicles fleet costs fleet management lease cars payroll tax tax compliance

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.

BV corporate tax cash planning Belastingdienst Dutch BV LEDGER & TAX Linda Pavan cash flow cash planning corporate tax provisional assessment tax assessments tax control

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.

Dutch tax GOVERNANCE LEDGER & TAX Linda Pavan cap table capitalised preference returns cumulative preference shares lucrative interest management equity preference shares private equity

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.

BV Box 2 DGA LEDGER & TAX Linda Pavan Rechtspraak agio cash control corporate governance dividend tax holding BV

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.

AWR Article 16 AWR Belastingdienst Dutch tax LEDGER & TAX Linda Pavan additional assessment cash flow owner-managed business share sale tax control

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.

30% ruling Belastingdienst LEDGER & TAX Paolo Maria Pavan employment contracts expatregeling international hiring international staff payroll payroll tax tax compliance

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.

Belastingdienst LEDGER & TAX Linda Pavan VAT beauty practices beauty sector huidtherapie input VAT medical exemption mixed turnover recordkeeping

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

When BV and Personal Returns Tell Different Stories, Tax Risk Grows

A mismatch between BV records and a director’s personal tax return can lead to reassessment, interest, cash pressure, and extra file review.

BV tax BV tax return DGA GOVERNANCE LEDGER & TAX Linda Pavan ODV annuity income tax navordering tax records

Jul 30, 2026

A Quiet Founder Role Can Still Create a Payroll Reckoning

Administrative work can expose a DGA salary issue. Check the founder’s duties, contracts, payroll and year-end cash position for 2026.

2026 tax DGA salary Dutch payroll tax Dutch tax LEDGER & TAX Linda Pavan customary salary founder governance holding company holding structure payroll tax

Jul 30, 2026

Retirement Changes the Diary, Not Necessarily the DGA Salary

Retirement does not end the Dutch DGA salary test. Check the founder’s work, salary benchmarks, payroll records, contracts, and company cash.

DGA salary Dutch tax GOVERNANCE LEDGER & TAX Linda Pavan customary salary holding BV payroll payroll tax retirement retirement DGA salary rules

Jul 28, 2026

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