Ledger & Tax | Pavan Geraedts

63 Articles

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An Old Inheritance Debt Can Reach Into the Family Business

A balancing debt from an earlier estate can return years later. Complete records help protect the inheritance tax position and family business cash.

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

Aug 15, 2026

A Three-Month Company Car Can Reopen Every Payroll Month

A short company-car assignment can affect every payroll month in which the car was available. Annualised private mileage determines whether the 500-kilometre e.

Belastingdienst LEDGER & TAX Linda Pavan bijtelling company car mileage records payroll tax private mileage small employers vehicle control wage ledger

Aug 13, 2026

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

A retired or part-time DGA still needs a salary file that matches the remaining work, decision-making authority, benefits, and corporate structure.

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

Aug 13, 2026

Foreign Records Still Leave Dutch Tax Responsibility Close to Home

Foreign records may remain within reach for Dutch tax purposes. Map access rights, preserve request trails and reconcile records before problems arise.

AWR Dutch tax records LEDGER & TAX Linda Pavan foreign records Dutch tax foreign structures information order practical record access tax governance tax information order tax records

Aug 10, 2026

Bonus Shares Can Create a Tax Bill Before Any Cash Arrives

Issuing bonus shares from profit reserves can create an immediate Dutch dividend-tax payment. A foreign shareholder may seek a refund later.

Article 10a Dutch bonus shares LEDGER & TAX Linda Pavan bonus shares bonus shares tax cross-border ownership dividend tax dividend tax on bonus shares dividend tax without cash tax refunds

Aug 10, 2026

A Share-Funded Merger Can Preserve Cash While Moving the Tax Risk

Paying with shares can preserve company cash, but the tax claim, control rights and historic obligations may continue after the merger.

Box 2 Dutch share merger LEDGER & TAX Linda Pavan business merger company valuation share merger share-funded merger tax risk tax deferral tax-deferred merger voting rights

Aug 10, 2026

Foreign Supplier VAT Can Erase the KOR Advantage

A Dutch court ruling shows how foreign supplier invoices can create irrecoverable VAT for a business using the KOR.

KOR LEDGER & TAX Linda Pavan VAT cash flow cross-border trade foreign supplier VAT under KOR foreign suppliers reverse charge tax control webshops

Aug 10, 2026

A Box 2 Tax Benefit Can Unsettle the Household Refund

An old box 2 loss can lower one partner’s tax while creating a repayment for the other. Track both assessments as one household cash file.

Belastingdienst Box 2 LEDGER & TAX Linda Pavan box 2 loss box 2 tax credit refund fiscal partners former directors household cash household cash flow tax credits

Aug 10, 2026

Childcare Allowance Rose, but the Monthly Invoice Still Decides

Dutch childcare reimbursement rose in 2025, but parents still pay every euro above the state’s hourly cap. That gap affects household cash, staff planning and.

LEDGER & TAX Linda Pavan childcare allowance childcare providers childcare tariffs childminders family cash flow household cash flow labour market small business small employers

Aug 10, 2026

The Cheapest Box 3 Split Can Cost a Household More

A Box 3 allocation can lower joint income tax while causing a benefit repayment. Review the household result, evidence and deadlines together.

Box 3 allocation Box 3 split and benefits LEDGER & TAX Linda Pavan box 3 fiscal partnership founder cash flow household liquidity huurtoeslag tax deadlines toeslagen

Aug 10, 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

Your 2027 Company Car Choice May Hit Payroll in 2028

The Dutch 2027 company car levy covers hybrids and can create a 2028 payroll-tax payment. Check vehicle values, handovers and payroll records.

Dutch payroll tax LEDGER & TAX Linda Pavan cash flow company cars electric vehicles fleet costs fleet management lease cars payroll tax tax compliance

Aug 7, 2026

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