Blog & Columns | Pavan Geraedts

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Dutch tax ×

Box 3 Reform Advances, but Owners Still Need Patience

Jul 6, 2026 Ledger & Tax

Box 3 is becoming a cash, dates, and records file. Owners should keep expected relief separate from payroll, invoices, and short-term planning.

Belastingdienst Dutch tax LEDGER & TAX Linda Pavan VAB VWB actual return box 3 cash flow owner-managers tax proof

Europe Offers One VAT Door, Your Invoices Still Carry the Risk

Jul 5, 2026 Ledger & Tax

The Dutch single VAT registration bill may reduce foreign registrations, but EU invoices still need clean OSS files, ICP matching, and ten-year proof.

Dutch tax EU VAT EU trade ICP LEDGER & TAX Linda Pavan OSS VAT ViDA cross-border trade small business control

Cross-Border Entrepreneurs Must Split the Dutch Deduction More Carefully

Jul 1, 2026 Ledger & Tax

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

DGA Loans Need Creditor Discipline, Not Friendly Balance Sheets

Jun 28, 2026 Ledger & Tax

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

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