Ledger & Tax | Pavan Geraedts

101 Articles

LEDGER & TAX ×

STAK Succession Moves Value, but Control Still Carries Tax Weight

Jul 1, 2026

STAK succession can help transfer economic value, but real-estate-rich family companies need a clear transfer tax and governance file.

Belastingdienst LEDGER & TAX Linda Pavan NL transfer tax OZR STAK WBR business succession certificates family business

The Low DGA Salary Question Starts With Ownership, Not Cash

Jul 1, 2026

For 2026, a low DGA salary starts with ownership, real work, market comparison, group wages, and evidence in the payroll file.

Belastingdienst DGA payroll DGA salary Dutch BV Dutch BV salary LEDGER & TAX Linda Pavan customary wage gebruikelijk loon low DGA salary 2026 payroll tax substantial interest

Cross-Border Entrepreneurs Must Split the Dutch Deduction More Carefully

Jul 1, 2026

Cross-border entrepreneurs with Dutch and foreign profit need a clear file for the Dutch entrepreneurs’ deduction split.

Dutch branch profit Dutch entrepreneurs deduction split Dutch tax LEDGER & TAX Linda Pavan cross-border business cross-border tax entrepreneurs deduction income tax permanent establishment self-employed deduction

The €150 Parcel Habit Meets a Real Customs Cost

Jun 30, 2026

Low-value non-EU parcels lose the €150 customs-duty exemption from July 2026. Webshops need to check margin, customer promises, and records.

Douane LEDGER & TAX Linda Pavan VAT cash flow consumer law customs dropshipping e-commerce retail webshops

Normal Loans Can Still Strain a Dutch BV’s Tax Cash

Jun 30, 2026

A practical note for BV owners on the 2026 earnings stripping rule, interest deduction capacity, and Vpb cash planning.

LEDGER & TAX Linda Pavan SME finance Vpb article 15b cash flow corporate tax earnings stripping interest deduction tax control

DGA Loans Need Creditor Discipline, Not Friendly Balance Sheets

Jun 28, 2026

DGA loans from a BV need creditor discipline, clear files, and careful box 2 planning.

BV governance BV loans Box 2 DGA DGA loans Dutch tax LEDGER & TAX Linda Pavan aanmerkelijk belang excessive borrowing rekening-courant

Dutch Tax Profit Can Move Faster Than the Bank Balance

Jun 28, 2026

Dutch fbi structures may face tax profit, debt, and distribution pressure before cash or legal control moves.

Dutch tax reform LEDGER & TAX Linda Pavan Wet Vpb 1969 distribution obligation fbi financing limit fiscal investment institution fonds voor gemene rekening fund governance tax transparency

Closing a BV Can Turn Old Pension Promises Into Tax

Jun 27, 2026

A BV may look empty, but old pension rights, DGA debt, and receivables can still create tax during liquidation.

BV closure Box 1 Box 2 DGA KVK LEDGER & TAX Linda Pavan NL tax current account pension in own management turboliquidation

When the Entity File Does Not Reconcile

May 22, 2026

For ZZP, CV and BV structures, weak links between work, invoices and owner payments can turn profit into tax exposure fast.

COURT RULING LEDGER & TAX Paolo Maria Pavan

VAT Follows Supply, Not Group Labels

May 18, 2026

For small cross-border groups, a year-end true-up needs contract, invoice and VAT logic that tell the same story before filing.

COURT RULING LEDGER & TAX Paolo Maria Pavan

Missing Tax Discipline Becomes Governance Exposure

May 5, 2026

Paolo Maria Pavan

Lost tax documentation is not leverage. It lets the tax authority rebuild your numbers from outside signals, with reversed proof and heavy penalties.

COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan

VAT Exemption Requires Formal Recognition

May 4, 2026

Paolo Maria Pavan

Dutch AG advised rejecting a foundation’s VAT appeal: supplying teachers without recognised education status led to 21% VAT, interest and penalties.

COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan

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