Ledger & Tax | Pavan Geraedts

36 Articles

Dutch tax ×

A Silent Preference Accrual Can Rewrite Management’s Tax Position

Aug 4, 2026

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

A Surprisingly Low Tax Assessment Can Disrupt Tomorrow’s Cash

Jul 31, 2026

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

A Quiet Founder Role Can Still Create a Payroll Reckoning

Jul 30, 2026

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

Retirement Changes the Diary, Not Necessarily the DGA Salary

Jul 28, 2026

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

Private Wealth and Payroll Pressure Meet in the Same Cash Forecast

Jul 21, 2026

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

Dutch Tax Clarity on Saudi LLCs Exposes a Governance Gap

Jul 21, 2026

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

Reduced Hours Alone Cannot Set a Dutch Founder’s Salary

Jul 19, 2026

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

Inheritance Tax Gives Founders More Time, Not Less Work

Jul 8, 2026

The 2026 Dutch rules give heirs more filing time. Founders still need clear valuations, BOR records, ownership evidence, and a workable cash plan.

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

Box 3 Reform Advances, but Owners Still Need Patience

Jul 6, 2026

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

Europe Offers One VAT Door, Your Invoices Still Carry the Risk

Jul 5, 2026

The Dutch single VAT registration bill may reduce foreign registrations, but EU invoices still need clean OSS files, ICP matching, and ten-year proof.

Dutch tax EU VAT EU trade ICP LEDGER & TAX Linda Pavan OSS VAT ViDA cross-border trade small business control

Cross-Border Entrepreneurs Must Split the Dutch Deduction More Carefully

Jul 1, 2026

Cross-border entrepreneurs with Dutch and foreign profit need a clear file for the Dutch entrepreneurs’ deduction split.

Dutch branch profit Dutch entrepreneurs deduction split Dutch tax LEDGER & TAX Linda Pavan cross-border business cross-border tax entrepreneurs deduction income tax permanent establishment self-employed deduction

DGA Loans Need Creditor Discipline, Not Friendly Balance Sheets

Jun 28, 2026

DGA loans from a BV need creditor discipline, clear files, and careful box 2 planning.

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

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