Ledger & Tax | Pavan Geraedts

42 Articles

Linda Pavan ×

Cross-Border Entrepreneurs Must Split the Dutch Deduction More Carefully

Cross-border entrepreneurs must split Dutch entrepreneurs’ deduction across total business profit. Check files, costs, hours, and tax planning.

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

Jul 1, 2026

The €150 Parcel Habit Meets a Real Customs Cost

From July 2026, low-value non-EU parcels lose the €150 customs-duty exemption. Check pricing, VAT, courier invoices, and records.

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

Jun 30, 2026

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

Dutch BVs can face Vpb cash pressure when interest deductions are limited under the 2026 earnings stripping rule.

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

Jun 30, 2026

DGA Loans Need Creditor Discipline, Not Friendly Balance Sheets

DGA loans from a BV need real creditor files. Check box 2 tax risk, current-account balances, home loans, and the €500,000 threshold.

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

Jun 28, 2026

Dutch Tax Profit Can Move Faster Than the Bank Balance

Dutch 2025 qualification rules can make fbi tax profit and debt count before cash, bank control, or the loan file 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

Jun 28, 2026

Closing a BV Can Turn Old Pension Promises Into Tax

Closing a BV can trigger Box 1 tax when old pension rights are waived while receivables or DGA debt still remain on the balance sheet.

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

Jun 27, 2026

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