Ledger & Tax | Pavan Geraedts

53 Articles

LEDGER & TAX ×

Hidden turnover becomes private tax exposure

Paolo Maria Pavan

A Dutch court upheld a Box 2 assessment after UPS-linked turnover was missing from BV records. For SMEs, weak audit trails can become personal tax risk.

COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan

Apr 9, 2026

Dutch tax risk after emigration and BV dissolution

Paolo Maria Pavan

Moving abroad does not end Dutch tax exposure. For DGA founders, BV debt, pension reserves, and weak exit governance can trigger later claims.

COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan

Apr 8, 2026

Low valuation backfires in BV contribution case

Paolo Maria Pavan

A Dutch court rejected a low BV contribution value after higher market bids emerged. For SMEs, tax valuation must reflect real sale evidence.

COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan

Apr 7, 2026

Real estate transfer reclassified as dividend

Paolo Maria Pavan

A Dutch court treated an undervalued BV-to-CV property transfer as a Box 2 profit distribution. For SMEs, timing, valuation, and control are critical.

COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan

Apr 6, 2026

Losses alone do not prove a business

Paolo Maria Pavan

A Dutch court upheld the denial of a sole trader’s loss claim in 2026. For SMEs, the key test is provable profit potential, not effort alone.

COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan

Apr 4, 2026

1
2
3
4
5