Ledger & Tax | Pavan Geraedts

49 Articles

Linda Pavan ×

Foreign Records Still Leave Dutch Tax Responsibility Close to Home

Aug 10, 2026

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

Bonus Shares Can Create a Tax Bill Before Any Cash Arrives

Aug 10, 2026

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

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

Aug 10, 2026

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

Foreign Supplier VAT Can Erase the KOR Advantage

Aug 10, 2026

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

A Box 2 Tax Benefit Can Unsettle the Household Refund

Aug 10, 2026

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

Childcare Allowance Rose, but the Monthly Invoice Still Decides

Aug 10, 2026

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

The Cheapest Box 3 Split Can Cost a Household More

Aug 10, 2026

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

No Tax Letter Can Still Leave You With a Dutch Bill

Aug 7, 2026

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

Your 2027 Company Car Choice May Hit Payroll in 2028

Aug 7, 2026

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

A Clearer Tax Screen Will Not Reserve Your BV’s Cash

Aug 7, 2026

Corporate tax assessments are easier to see. Learn how to match your BV's tax provision, payment date, and available cash.

BV corporate tax cash planning Belastingdienst Dutch BV LEDGER & TAX Linda Pavan cash flow cash planning corporate tax provisional assessment tax assessments tax control

A Silent Preference Accrual Can Rewrite Management’s Tax Position

Aug 4, 2026

Capitalised preference returns can change management equity ratios and tax treatment. Keep the cap table, waterfall, contracts and records aligned.

Dutch tax GOVERNANCE LEDGER & TAX Linda Pavan cap table capitalised preference returns cumulative preference shares lucrative interest management equity preference shares private equity

A Fast BV Payment Can Leave the Tax Year Behind

Aug 3, 2026

A direct BV payment can trigger box 2 tax. Learn how to align company decisions, bank transfers, records and tax returns before cash moves.

BV Box 2 DGA LEDGER & TAX Linda Pavan Rechtspraak agio cash control corporate governance dividend tax holding BV

1
2
3
4
5