Blog & Columns | Pavan Geraedts

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A 2025 Annuity Can Disrupt a Founder’s 2026 Year-End

Oct 10, 2026 Ledger & Tax

For a Dutch annuity that expired in 2025, the statutory deadline remains 31 December 2026. Missing it may trigger box 1 tax, revisional interest and difficult liquidity decisions.

Annuities Business liquidity Dutch tax LEDGER & TAX founder finance income tax

Millionaire Wealth and a Modest Tax Bill Can Both Be True

Oct 2, 2026 Ledger & Tax

A founder can hold substantial wealth through a growing company while reporting modest personal income. The real test is whether salary, dividends, loans, liquidity and tax records remain consistent.

Box 2 Dutch taxation LEDGER & TAX box 3 corporate governance founder finance income tax

A Tax Correction May Change Both Partners’ Calculations

Sep 1, 2026 Ledger & Tax

A Dutch Supreme Court ruling broadens the allocation choices available to fiscal partners after a lawful additional assessment, requiring a joined-up review of tax and liquidity.

Dutch tax LEDGER & TAX box 3 fiscal partners income tax navordering tax governance

A Large Business Bank Balance Still Needs a Credible Job

Aug 15, 2026 Ledger & Tax

A large cash balance in a Dutch sole proprietorship can move to box 3 when the business cannot show a credible need for the money.

Business cash LEDGER & TAX Linda Pavan Rechtbank Den Haag box 3 cash reserves hours criterion income tax sole proprietorship working capital zelfstandigenaftrek

Home Tax Corrections Reach Further Than One Partner’s Return

Aug 7, 2026 Real Estate

Paolo Maria Pavan

A mortgage-interest correction can change a couple’s tax allocation and put pressure on household and business cash planning.

Paolo Maria Pavan REAL ESTATE cash flow fiscal partners household governance housing tax income tax mortgage interest owner-managers owner-occupied home reassessment

No Tax Letter Can Still Leave You With a Dutch Bill

Aug 7, 2026 Ledger & Tax

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

When BV and Personal Returns Tell Different Stories, Tax Risk Grows

Jul 30, 2026 Ledger & Tax

A mismatch between BV records and a director’s personal tax return can lead to reassessment, interest, cash pressure, and extra file review.

BV tax BV tax return DGA GOVERNANCE LEDGER & TAX Linda Pavan ODV annuity income tax navordering tax records

When Mortgage Relief Shrinks, Founder Cash Takes the First Hit

Jul 30, 2026 Real Estate

An accepted tax return may not settle mortgage relief. Check ownership, debt and payments before using the expected benefit in company cash planning.

Belastingdienst DGA liquidity Dutch income tax Founder cash Linda Pavan REAL ESTATE divorce income tax mortgage interest property ownership tax records

Box 3 Repair Turns Tax Relief Into a Timing Decision

Jul 2, 2026 Ledger & Tax

The box 3 repair route can affect founders through timing, proof, and private cash planning. Treat expected tax relief with care until the assessment is clear.

Belastingdienst LEDGER & TAX Linda Pavan OWR actual return box 3 founder liquidity founders income tax private records tax execution

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