Ledger & Tax | Pavan Geraedts

15 Articles

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Low Savings Interest May Still Fail the Box 3 Comparison

The box 3 counter-evidence route uses the actual return on your full private asset position. The tax-free allowance does not reduce that return.

Dutch tax Entrepreneurs LEDGER & TAX Linda Pavan Savings actual return box 3 cash flow owner-managers private wealth tax records

Aug 15, 2026

A Shared Home Does Not Secure the Inheritance Tax Partner Exemption

A shared parent-child home does not qualify for the inheritance tax partner exemption. Home rights, value and available cash must be checked separately.

Dutch tax LEDGER & TAX Linda Pavan cash flow estate liquidity estate planning family property fiscal partnership home valuation inheritance tax succession

Aug 15, 2026

An Old Inheritance Debt Can Reach Into the Family Business

A balancing debt from an earlier estate can return years later. Complete records help protect the inheritance tax position and family business cash.

Dutch tax LEDGER & TAX Linda Pavan business succession cash flow estate planning estate records family business inheritance tax record keeping succession

Aug 15, 2026

Foreign Supplier VAT Can Erase the KOR Advantage

A Dutch court ruling shows how foreign supplier invoices can create irrecoverable VAT for a business using the KOR.

KOR LEDGER & TAX Linda Pavan VAT cash flow cross-border trade foreign supplier VAT under KOR foreign suppliers reverse charge tax control webshops

Aug 10, 2026

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 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

Private Wealth and Payroll Pressure Meet in the Same Cash Forecast

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

Jul 21, 2026

Reduced Hours Alone Cannot Set a Dutch Founder’s Salary

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

Jul 19, 2026

Before Founder Cash, Dutch Tax Asks Who Earned the Receipt

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

Jul 10, 2026

Box 3 Reform Advances, but Owners Still Need Patience

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

Jul 6, 2026

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