Ledger & Tax | Pavan Geraedts

5 Articles

income tax ×

A Large Business Bank Balance Still Needs a Credible Job

Large cash reserves in a Dutch sole proprietorship need a clear business purpose, current records and a credible link to costs, risks or investment.

Business cash LEDGER & TAX Linda Pavan Rechtbank Den Haag box 3 cash reserves hours criterion income tax sole proprietorship working capital zelfstandigenaftrek

Aug 15, 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

When BV and Personal Returns Tell Different Stories, Tax Risk Grows

A mismatch between BV records and a director’s personal tax return can lead to reassessment, interest, cash pressure, and extra file review.

BV tax BV tax return DGA GOVERNANCE LEDGER & TAX Linda Pavan ODV annuity income tax navordering tax records

Jul 30, 2026

Box 3 Repair Turns Tax Relief Into a Timing Decision

Box 3 repair is now a timing and proof file. Founders should separate expected tax relief from usable business cash.

Belastingdienst LEDGER & TAX Linda Pavan OWR actual return box 3 founder liquidity founders income tax private records tax execution

Jul 2, 2026

Cross-Border Entrepreneurs Must Split the Dutch Deduction More Carefully

Cross-border entrepreneurs must split Dutch entrepreneurs’ deduction across total business profit. Check files, costs, hours, and tax planning.

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

Jul 1, 2026