Ledger & Tax | Pavan Geraedts

16 Articles

Dutch tax ×

A Shared Home Does Not Secure the Inheritance Tax Partner Exemption

A parent and child cannot be inheritance tax partners. Check home rights, valuation, available cash and the effect on company finances.

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

An old inheritance debt can change Dutch inheritance tax and put pressure on family business cash. Check the estate records before filing.

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

Aug 15, 2026

Retirement Changes the Founder’s Role, Not the Salary Question

A retired or part-time DGA may still need a customary salary. Check duties, authority, comparable pay, company-car use and payroll records.

DGA salary Dutch tax LEDGER & TAX Linda Pavan customary salary founder succession holding company payroll retired DGA customary salary retirement

Aug 13, 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

A Silent Preference Accrual Can Rewrite Management’s Tax Position

Capitalised preference returns can change management equity ratios and tax treatment. Keep the cap table, waterfall, contracts and records aligned.

Dutch tax GOVERNANCE LEDGER & TAX Linda Pavan cap table capitalised preference returns cumulative preference shares lucrative interest management equity preference shares private equity

Aug 4, 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

A Quiet Founder Role Can Still Create a Payroll Reckoning

Administrative work can expose a DGA salary issue. Check the founder’s duties, contracts, payroll and year-end cash position for 2026.

2026 tax DGA salary Dutch payroll tax Dutch tax LEDGER & TAX Linda Pavan customary salary founder governance holding company holding structure payroll tax

Jul 30, 2026

Retirement Changes the Diary, Not Necessarily the DGA Salary

Retirement does not end the Dutch DGA salary test. Check the founder’s work, salary benchmarks, payroll records, contracts, and company cash.

DGA salary Dutch tax GOVERNANCE LEDGER & TAX Linda Pavan customary salary holding BV payroll payroll tax retirement retirement DGA salary rules

Jul 28, 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

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

Reduced Hours Alone Cannot Set a Dutch Founder’s Salary

Reduced hours may support a lower DGA salary, but duties, authority, comparable pay and group payroll must support the amount in 2026.

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

Inheritance Tax Gives Founders More Time, Not Less Work

Dutch heirs get 20 months to file inheritance tax from 2026. See what founders should check for valuations, BOR records, and cash planning.

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

Jul 8, 2026

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