Ledger & Tax | Pavan Geraedts

72 Articles

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The Hidden Cash Gap Between Foreign Dividends and Dutch Tax Credits

A Hoge Raad referral exposes the cash gap created when foreign-tax relief is applied before Dutch tax credits in the box 3 calculation.

Double taxation Dutch tax Foreign dividends LEDGER & TAX box 3 tax credits withholding tax

Sep 9, 2026

A Paper Gift Still Demands Real Cash Every Year

A Dutch court ruling shows why every paper gift needs its own annual interest calculation, payment allocation and coherent documentary trail.

Article 10 Successiewet Dutch inheritance tax Family governance LEDGER & TAX Liquidity Paper gifts estate planning

Sep 9, 2026

A Belgian Home Office Can Split One Dutch Salary Three Ways

A Dutch employer hiring a Belgian resident must separate permanent-establishment risk, salary taxation and social-security coverage—and document the actual working pattern.

Belgium Benelux Cross-border employment Dutch payroll LEDGER & TAX Remote work social security

Sep 7, 2026

Foreign Money Leaves a Longer Trail Through the Dutch Tax System

The €139 million recovered through Dutch enforcement shows why foreign ownership, cross-border funding and crypto records must remain coherent and accessible.

DAC8 Dutch tax LEDGER & TAX UBO register crypto reporting foreign assets tax compliance

Sep 4, 2026

When Interest Leaves the Bank but Not the Tax Bill

Dutch interest-deduction limits can separate the cash cost of debt from its tax benefit, especially in property and cross-border structures.

Dutch tax LEDGER & TAX Property financing cash flow corporate tax earnings stripping interest deduction

Sep 1, 2026

A Tax Correction May Change Both Partners’ Calculations

A Dutch Supreme Court ruling broadens the allocation choices available to fiscal partners after a lawful additional assessment, requiring a joined-up review of tax and liquidity.

Dutch tax LEDGER & TAX box 3 fiscal partners income tax navordering tax governance

Sep 1, 2026

One Household, Two Tax Positions and a Costly Assumption

A shared home does not automatically create one Dutch tax position. Fiscal partnership, care-cost deductions and waived volunteer allowances each follow their own legal route.

ANBI Dutch tax LEDGER & TAX care costs fiscal partnership volunteering

Aug 29, 2026

Acquisition Debt Needs More Than a Commercial Origin Story

Dutch acquisition debt needs more than a commercial rationale for the deal. Article 10a also requires a coherent and contemporaneous explanation of the related-party financing route.

Acquisition finance Article 10a Dutch corporate tax Interest deductibility LEDGER & TAX Related-party debt Tax evidence

Aug 27, 2026

A One-Year Stay Can Carry a Larger Inheritance-Tax Price

A one-year stay in an inherited home can carry a larger tax value than a family expects. The wording of the will, WOZ value and cost records all matter.

LEDGER & TAX Testament Usufruct WOZ value estate planning family business inheritance tax

Aug 26, 2026

The Receipt Is Small, but the Payroll Decision Is Not

A small receipt can conceal a significant payroll-tax decision. Dutch employers should establish who owed the supplier before applying the WKR or using a fixed expense allowance.

Dutch payroll tax Expense allowances Intermediary costs LEDGER & TAX WKR payroll compliance

Aug 25, 2026

DAC8 Has Reached the Books, and January Leaves Little Room

The Dutch DAC8 reporting year is already under way. Crypto providers need aligned customer, wallet and accounting records well before the first January 2027 filing.

CARF DAC8 LEDGER & TAX MiCA Netherlands crypto tax reporting

Aug 25, 2026

Property VAT Can Outlive the Renovation Budget by Five Years

Qualifying Dutch property services can remain subject to VAT adjustment for five years, making later use and reliable VvE records essential.

Dutch VAT LEDGER & TAX Property VAT REAL ESTATE Tax administration VAT deduction VvE

Aug 25, 2026

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