Ledger & Tax | Pavan Geraedts

13 Articles

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A Three-Month Company Car Can Reopen Every Payroll Month

A temporary company car can trigger taxable benefit in every month it was available. Learn how annualised private mileage affects Dutch payroll.

Belastingdienst LEDGER & TAX Linda Pavan bijtelling company car mileage records payroll tax private mileage small employers vehicle control wage ledger

Aug 13, 2026

A Box 2 Tax Benefit Can Unsettle the Household Refund

A converted box 2 loss can reduce a partner’s tax refund. See how older fiscal partners can track assessments and protect household cash.

Belastingdienst Box 2 LEDGER & TAX Linda Pavan box 2 loss box 2 tax credit refund fiscal partners former directors household cash household cash flow tax credits

Aug 10, 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 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

Dutch Tax Clarity on Saudi LLCs Exposes a Governance Gap

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

Jul 21, 2026

Foreign Digital Tax Costs Depend on Design Before Deduction

A foreign digital services tax may be deductible in the Netherlands. Check the tax base, foreign credit rules, records and cash effect first.

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

Jul 9, 2026

Box 3 Reform Advances, but Owners Still Need Patience

Box 3 reform is still moving, but relief depends on dates, proof, and processing. Keep expected refunds out of cash planning.

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

Jul 6, 2026

Box 3 Repair Turns Tax Relief Into a Timing Decision

Box 3 repair is now a timing and proof file. Founders should separate expected tax relief from usable business cash.

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

Jul 2, 2026

STAK Succession Moves Value, but Control Still Carries Tax Weight

STAK succession can move value without control, but real-estate-rich family companies may still face Dutch transfer tax risk.

Belastingdienst LEDGER & TAX Linda Pavan NL transfer tax OZR STAK WBR business succession certificates family business

Jul 1, 2026

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