Blog & Columns | Pavan Geraedts

403 Articles

Private Ground, Company Cash, and the Tax Cost of Blurred Roles

Oct 2, 2026 Ledger & Tax

A Dutch court treated a BV’s payment of its shareholder’s private-land remediation costs as a profit distribution. The ruling shows why ownership, contractual duties and payment routes must align.

Box 2 Dutch tax LEDGER & TAX Profit distribution Soil remediation corporate governance

A Fake Crypto Balance Can Put a Real Home at Risk

Oct 2, 2026 Compliance

Paolo Maria Pavan

Boiler-room fraud can turn an imaginary crypto balance into a real property sale. The notary’s questions may provide the last independent pause before ownership moves.

Boiler-room fraud COMPLIANCE Crypto fraud Investment fraud REAL ESTATE notaries

When BV Cash Builds on Private Land, Tax Follows the Benefit

Oct 1, 2026 Ledger & Tax

A BV-funded shed on its DGA’s private land can become a taxable profit distribution when ownership, rights, use and records fail to support the business treatment.

Box 2 DGA Dutch tax LEDGER & TAX Profit distribution VAT corporate governance

Box 3 May Delay the Tax, Not the Founder’s Decisions

Oct 1, 2026 Ledger & Tax

A capital-gains approach may bring Box 3 tax closer to the moment of sale. Founders must still separate private wealth from company cash and preserve each asset’s history.

LEDGER & TAX Liquidity Netherlands box 3 capital gains founder finance tax planning

Article 7:248 Will Decide More Dutch Rent Increases Than the Press Note Suggests

Oct 1, 2026 Real Estate

Paolo Maria Pavan

From 2027, more tenants can challenge rent increases before the Huurcommissie. Yet Article 7:248 BW, segment classification and unfair-terms case law already determine whether the landlord’s clause and evidence will surv

Article 7:248 BW Dutch rental law Huurcommissie REAL ESTATE Rent increases Unfair terms

A Payslip Cannot Settle What the Bank and Payroll Disagree On

Oct 1, 2026 Ledger & Tax

When salary is booked but not fully paid, the payslip is only the start. Dutch wage-tax treatment depends on distinct events that the company must be able to reconstruct.

Director-shareholder Dutch tax LEDGER & TAX payroll tax governance wage tax

The Child Receives the Annuity, but the Parent Carries the Tax

Oct 1, 2026 Ledger & Tax

A historic Dutch annuity can put the benefit in a child’s hands while placing the income, reporting duty and cash consequences with a parent.

Annuities Box 1 Dutch tax Family governance LEDGER & TAX gift tax

Behind the Paywall, Investment Influence Still Has a Responsible Owner

Oct 1, 2026 Compliance

Paolo Maria Pavan

The AFM’s approach to finfluencers shows why responsibility continues behind paywalls, through private advice, referrals, onboarding and rewards.

AFM COMPLIANCE Financial Marketing Finfluencers GOVERNANCE Investment Advice

Late Final Pay Can Cost More Than the Missing Wage

Sep 30, 2026 Ledger & Tax

A delayed final wage can trigger a statutory increase of up to 50 percent. The real control test is whether the employer can trace every entitlement from source record to payment and ledger.

GOVERNANCE HUMAN RESOURCES LEDGER & TAX employment law final pay payroll

Misconduct Allegations Put Employer Judgment Before the Dismissal Letter

Sep 30, 2026 Human Resources

A Bonaire dismissal dispute shows why employers should separate immediate protection from the final employment decision, document delegated overtime and keep unresolved claims out of payroll.

Bonaire HR governance HUMAN RESOURCES Workplace misconduct dismissal employment law payroll

Your Mortgage Allocation May Outlast the Tax Result You Expected

Sep 30, 2026 Ledger & Tax

A Box 1 allocation may become fixed when the purchase-year assessment becomes irrevocable, with lasting consequences for household and company cash planning.

Box 1 Dutch tax Entrepreneurs LEDGER & TAX cash planning mortgage tax own-home debt

A Six-Figure Debt Can Still Miss the Dutch Insolvency Threshold

Sep 30, 2026 Governance

Paolo Maria Pavan

A Dutch WSNP decision shows why the size of a debt is not decisive. For founders, an up-to-date view of household cash flow, guarantees and monthly payment capacity is essential.

Debt restructuring Dutch insolvency GOVERNANCE Personal guarantees WSNP owner-managers

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