Ledger & Tax | Pavan Geraedts

5 Articles

Box 2 ×

A Share-Funded Merger Can Preserve Cash While Moving the Tax Risk

A share-funded merger can preserve business cash while carrying tax, valuation and voting risks into the new ownership structure.

Box 2 Dutch share merger LEDGER & TAX Linda Pavan business merger company valuation share merger share-funded merger tax risk tax deferral tax-deferred merger voting rights

Aug 10, 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 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

DGA Loans Need Creditor Discipline, Not Friendly Balance Sheets

DGA loans from a BV need real creditor files. Check box 2 tax risk, current-account balances, home loans, and the €500,000 threshold.

BV governance BV loans Box 2 DGA DGA loans Dutch tax LEDGER & TAX Linda Pavan aanmerkelijk belang excessive borrowing rekening-courant

Jun 28, 2026

Closing a BV Can Turn Old Pension Promises Into Tax

Closing a BV can trigger Box 1 tax when old pension rights are waived while receivables or DGA debt still remain on the balance sheet.

BV closure Box 1 Box 2 DGA KVK LEDGER & TAX Linda Pavan NL tax current account pension in own management turboliquidation

Jun 27, 2026