Ledger & Tax | Pavan Geraedts

53 Articles

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Two Days at Work Can Still Carry a €58,000 Salary Question

Working two days does not automatically cut a DGA salary. See what payroll, comparable pay, group salaries and records must support in 2026.

2026 tax BV cash flow DGA salary Dutch BV Dutch payroll LEDGER & TAX Linda Pavan aanmerkelijk belang customary salary fictitious salary payroll tax

Jul 22, 2026

Private Wealth and Payroll Pressure Meet in the Same Cash Forecast

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

Jul 21, 2026

Dutch Tax Clarity on Saudi LLCs Exposes a Governance Gap

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

Jul 21, 2026

Reduced Hours Alone Cannot Set a Dutch Founder’s Salary

Reduced hours may support a lower DGA salary, but duties, authority, comparable pay and group payroll must support the amount in 2026.

BV governance DGA salary Dutch tax GOVERNANCE LEDGER & TAX Linda Pavan cash flow gebruikelijk loon part-time DGA salary payroll tax small business

Jul 19, 2026

A Management Fee Cannot Decide Where the DGA’s Salary Belongs

A management fee does not decide the DGA payroll route. Check employment, usual wage, contracts, invoices and cash in the holding.

DGA DGA payroll management fee LEDGER & TAX Linda Pavan article 32d doorbetaaldloonregeling holding BV management agreement management fee payroll tax usual wage

Jul 19, 2026

Before Founder Cash, Dutch Tax Asks Who Earned the Receipt

See why Dutch businesses must establish who earned a receipt before planning tax, payroll, dividends or private cash withdrawals.

BV CV DGA LEDGER & TAX Linda Pavan cash flow provisional assessment recordkeeping tax attribution tax interest vennootschapsbelasting

Jul 10, 2026

Foreign Digital Tax Costs Depend on Design Before Deduction

A foreign digital services tax may be deductible in the Netherlands. Check the tax base, foreign credit rules, records and cash effect first.

Belastingdienst Dutch corporate tax LEDGER & TAX Linda Pavan Wet Vpb 1969 corporate income tax cross-border tax digital services tax ledger control platform economy tax timing

Jul 9, 2026

Inheritance Tax Gives Founders More Time, Not Less Work

Dutch heirs get 20 months to file inheritance tax from 2026. See what founders should check for valuations, BOR records, and cash planning.

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

Jul 8, 2026

Box 3 Reform Advances, but Owners Still Need Patience

Box 3 reform is still moving, but relief depends on dates, proof, and processing. Keep expected refunds out of cash planning.

Belastingdienst Dutch tax LEDGER & TAX Linda Pavan VAB VWB actual return box 3 cash flow owner-managers tax proof

Jul 6, 2026

Founder Tax Costs Can Drain Cash When the BV Picks the Wrong Role

Split BV advice costs, DGA private compliance, payroll, and tax files before cash and deductions get messy.

BV BV costs DGA GILTI LEDGER & TAX Linda Pavan cash flow corporate tax customary salary ledger control tax compliance

Jul 6, 2026

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

Dutch EU sellers may get fewer VAT registrations, but OSS, ICP, VAT IDs, rates, and ten-year records still need tight control.

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

Jul 5, 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

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