Ledger & Tax | Pavan Geraedts

101 Articles

Two Days at Work Can Still Carry a €58,000 Salary Question

Jul 22, 2026

Working two days does not automatically cut a DGA salary. See what payroll, comparable pay, group salaries and records must support in 2026.

2026 tax BV cash flow DGA salary Dutch BV Dutch payroll LEDGER & TAX Linda Pavan aanmerkelijk belang customary salary fictitious salary payroll tax

Private Wealth and Payroll Pressure Meet in the Same Cash Forecast

Jul 21, 2026

Keep private wealth and BV cash separate while planning for box 3 records, higher payroll costs and forecast employer premiums in the Netherlands.

Dutch tax LEDGER & TAX Linda Pavan Payroll costs WGA premium Ziektewet box 3 cash flow owner-manager social security wealth tax

Dutch Tax Clarity on Saudi LLCs Exposes a Governance Gap

Jul 21, 2026

Paolo Maria Pavan

Dutch tax guidance treats the assessed Saudi LLC like a Dutch nv or bv. Align ownership, contracts, payments and tax records in one clear file.

Belastingdienst Dutch tax Entity classification LEDGER & TAX Paolo Maria Pavan Saudi LLC cross-border business cross-border records dividend tax foreign entity classification withholding tax

Reduced Hours Alone Cannot Set a Dutch Founder’s Salary

Jul 19, 2026

A part-time schedule may support a lower DGA salary in 2026. The BV still needs evidence of actual duties, authority, comparable pay and group payroll.

BV governance DGA salary Dutch tax GOVERNANCE LEDGER & TAX Linda Pavan cash flow gebruikelijk loon part-time DGA salary payroll tax small business

A Management Fee Cannot Decide Where the DGA’s Salary Belongs

Jul 19, 2026

A management invoice does not decide where a DGA’s payroll belongs. The employment relationship determines whether the doorbetaaldloonregeling applies.

DGA DGA payroll management fee LEDGER & TAX Linda Pavan article 32d doorbetaaldloonregeling holding BV management agreement management fee payroll tax usual wage

Before Founder Cash, Dutch Tax Asks Who Earned the Receipt

Jul 10, 2026

Dutch tax proceedings show why the owner of a receipt must be clear before company cash moves to a founder or enters the cash plan.

BV CV DGA LEDGER & TAX Linda Pavan cash flow provisional assessment recordkeeping tax attribution tax interest vennootschapsbelasting

Foreign Digital Tax Costs Depend on Design Before Deduction

Jul 9, 2026

A foreign digital services tax may be deductible from Dutch taxable profit, but the levy’s design, creditability and records determine the treatment.

Belastingdienst Dutch corporate tax LEDGER & TAX Linda Pavan Wet Vpb 1969 corporate income tax cross-border tax digital services tax ledger control platform economy tax timing

Inheritance Tax Gives Founders More Time, Not Less Work

Jul 8, 2026

The 2026 Dutch rules give heirs more filing time. Founders still need clear valuations, BOR records, ownership evidence, and a workable cash plan.

BOR Dutch fiscal policy Dutch tax LEDGER & TAX Linda Pavan Successiewet estate liquidity estate planning family business inheritance tax tax cash flow

Box 3 Reform Advances, but Owners Still Need Patience

Jul 6, 2026

Box 3 is becoming a cash, dates, and records file. Owners should keep expected relief separate from payroll, invoices, and short-term planning.

Belastingdienst Dutch tax LEDGER & TAX Linda Pavan VAB VWB actual return box 3 cash flow owner-managers tax proof

Founder Tax Costs Can Drain Cash When the BV Picks the Wrong Role

Jul 6, 2026

A practical founder note on splitting BV advice costs, DGA private compliance, payroll items, and tax records before cash planning suffers.

BV BV costs DGA GILTI LEDGER & TAX Linda Pavan cash flow corporate tax customary salary ledger control tax compliance

Europe Offers One VAT Door, Your Invoices Still Carry the Risk

Jul 5, 2026

The Dutch single VAT registration bill may reduce foreign registrations, but EU invoices still need clean OSS files, ICP matching, and ten-year proof.

Dutch tax EU VAT EU trade ICP LEDGER & TAX Linda Pavan OSS VAT ViDA cross-border trade small business control

Box 3 Repair Turns Tax Relief Into a Timing Decision

Jul 2, 2026

The box 3 repair route can affect founders through timing, proof, and private cash planning. Treat expected tax relief with care until the assessment is clear.

Belastingdienst LEDGER & TAX Linda Pavan OWR actual return box 3 founder liquidity founders income tax private records tax execution

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