Ledger & Tax | Pavan Geraedts

8 Articles

corporate governance ×

One Unsupported Cost Can Put the Whole Tax Position Under Pressure

Oct 13, 2026

A Dutch corporate tax case shows why one unsupported advisory invoice can reopen an assessment, weaken the company’s evidential position and create wider governance and cash risks.

Burden of proof Dutch tax law LEDGER & TAX corporate governance corporate income tax tax records

Millionaire Wealth and a Modest Tax Bill Can Both Be True

Oct 2, 2026

A founder can hold substantial wealth through a growing company while reporting modest personal income. The real test is whether salary, dividends, loans, liquidity and tax records remain consistent.

Box 2 Dutch taxation LEDGER & TAX box 3 corporate governance founder finance income tax

Private Ground, Company Cash, and the Tax Cost of Blurred Roles

Oct 2, 2026

A Dutch court treated a BV’s payment of its shareholder’s private-land remediation costs as a profit distribution. The ruling shows why ownership, contractual duties and payment routes must align.

Box 2 Dutch tax LEDGER & TAX Profit distribution Soil remediation corporate governance

When BV Cash Builds on Private Land, Tax Follows the Benefit

Oct 1, 2026

A BV-funded shed on its DGA’s private land can become a taxable profit distribution when ownership, rights, use and records fail to support the business treatment.

Box 2 DGA Dutch tax LEDGER & TAX Profit distribution VAT corporate governance

The Debt That Can Outlive a Dutch Business Failure

Sep 28, 2026

Bankruptcy is not always the end of a Dutch company’s financial consequences. Legal form, guarantees, tax duties and weak records can carry business failure into the household.

Business debt Dutch bankruptcy LEDGER & TAX Personal guarantees Tax arrears corporate governance director liability

Before Reclaiming Legal-Bill VAT, Ask Whose Defence You Bought

Sep 20, 2026

A legal invoice may cover company defence, personal assistance and group work. Before reclaiming VAT, establish who received each service and what cash exposure remains.

Dutch VAT LEDGER & TAX Legal fees VAT deduction cash flow corporate governance

Using VAT Cash for Other Bills Changes the Risk

Sep 9, 2026

A correct VAT return can still expose a serious control failure when the declared amount is used for wages, suppliers or other operating costs.

LEDGER & TAX VAT cash flow corporate governance payment difficulties tax compliance

A Fast BV Payment Can Leave the Tax Year Behind

Aug 3, 2026

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