Ledger & Tax | Pavan Geraedts

108 Articles

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A Payslip Cannot Settle What the Bank and Payroll Disagree On

Oct 1, 2026

When salary is booked but not fully paid, the payslip is only the start. Dutch wage-tax treatment depends on distinct events that the company must be able to reconstruct.

Director-shareholder Dutch tax LEDGER & TAX payroll tax governance wage tax

The Child Receives the Annuity, but the Parent Carries the Tax

Oct 1, 2026

A historic Dutch annuity can put the benefit in a child’s hands while placing the income, reporting duty and cash consequences with a parent.

Annuities Box 1 Dutch tax Family governance LEDGER & TAX gift tax

Late Final Pay Can Cost More Than the Missing Wage

Sep 30, 2026

A delayed final wage can trigger a statutory increase of up to 50 percent. The real control test is whether the employer can trace every entitlement from source record to payment and ledger.

GOVERNANCE HUMAN RESOURCES LEDGER & TAX employment law final pay payroll

Your Mortgage Allocation May Outlast the Tax Result You Expected

Sep 30, 2026

A Box 1 allocation may become fixed when the purchase-year assessment becomes irrevocable, with lasting consequences for household and company cash planning.

Box 1 Dutch tax Entrepreneurs LEDGER & TAX cash planning mortgage tax own-home debt

Tax Reform Headlines Cannot Run Tomorrow’s Dutch Payroll

Sep 29, 2026

Dutch tax reform may eventually make work, benefits and payroll easier to understand. Small employers must still base today’s decisions on current rules, pending legislation and real household effects.

Belastingplan 2027 Dutch tax reform LEDGER & TAX cash flow employee benefits payroll small business

The 2027 Tax Plan Simplifies Rules but Complicates Decisions

Sep 29, 2026

The 2027 Tax Plan shows how simpler tax rules can make business decisions harder when proposals interact with payroll, contracts, people and cash.

Belastingplan 2027 Dutch tax GOVERNANCE LEDGER & TAX payroll small business tax planning

A Tax Error Turns Serious When the Story Stops Adding Up

Sep 28, 2026

A Dutch tax error becomes more serious when repeated anomalies, altered records or unexplained transactions suggest intentional conduct. Good governance keeps the facts, timing and response aligned.

Dutch tax law FIOD GOVERNANCE LEDGER & TAX VAT director liability tax fraud

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 Handing Over the Keys, Price the 2027 Payroll Charge

Sep 28, 2026

Before handing over a company car, reconcile its admission date, availability, private use, payroll treatment, VAT position and potential 2027 employer charge.

Dutch tax LEDGER & TAX VAT Youngtimers company cars fleet management payroll tax

A Management Invoice Cannot Decide Where the Wage Belongs

Sep 27, 2026

Two identical management fees can produce different payroll outcomes. The decisive issue is whether the holding supplies a genuine service or the individual works for the operating company.

LEDGER & TAX Management BV Wtta article 32d customary salary employee insurance payroll tax

Your Border Payment Does Not Settle the Import VAT Question

Sep 24, 2026

Import VAT is deductible only when the company’s commercial role, taxable activities and records support the claim. Article 23 improves cash flow but does not create entitlement.

Article 23 Fiscal representation Import VAT LEDGER & TAX VAT deduction customs

When Tenants Stay, the VAT Answer Still Depends on the Business

Sep 23, 2026

When rented property changes hands, the VAT outcome depends on whether the buyer acquires an autonomous rental activity or merely an asset with tenants.

Article 37d Business transfers LEDGER & TAX REAL ESTATE VAT tax governance

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