Blog & Columns | Pavan Geraedts

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LEDGER & TAX ×

When Tenants Stay, the VAT Answer Still Depends on the Business

When rented property changes hands, the VAT outcome depends on whether the buyer acquires an autonomous rental activity or merely an asset with tenants.

Article 37d Business transfers LEDGER & TAX REAL ESTATE VAT tax governance

Sep 23, 2026 Ledger & Tax

Separation Splits the Household Before the Tax Records Catch Up

For founders, separation can alter fiscal partnership, cash flow, maintenance, business ownership, addresses and access rights before official records catch up.

Business ownership Dutch tax Entrepreneurship LEDGER & TAX Separation cash flow fiscal partnership

Sep 23, 2026 Ledger & Tax

Box 3’s Moving Future Cannot Fund Today’s Business Decisions

Box 3 policy is changing, but provisional assessments already affect private reserves and decisions inside the BV. Reliable records and conservative cash planning remain essential.

Dividends Dutch tax LEDGER & TAX box 3 business governance private liquidity tax records

Sep 23, 2026 Ledger & Tax

The Zzp Invoice May Hide a Second Labour Cost

A zzp invoice may look like an external cost while the working relationship creates payroll-tax exposure. Dutch enforcement makes that mismatch a direct cash concern.

Dutch tax LEDGER & TAX Self-employment cash flow labour costs payroll tax zzp

Sep 22, 2026 Ledger & Tax

Prinsjesdag Plans Need Dates Before They Enter Your 2027 Budget

A practical Prinsjesdag checklist for separating current payroll action from proposals affecting the 2027 budget, pricing, cash flow and tax.

2027 budget Dutch tax LEDGER & TAX Prinsjesdag business planning cash flow payroll

Sep 22, 2026 Ledger & Tax

Tax Plan Headlines Can Distort the Cash You Actually Have

Dutch Tax Plan 2027 proposals may affect deductions, investment incentives and employee options, but businesses should not treat proposed tax savings as available cash.

Dutch tax LEDGER & TAX Tax Plan 2027 business planning cash flow startersaftrek tax compliance

Sep 21, 2026 Ledger & Tax

One Employment Settlement Can Carry Three Different Tax Stories

An employment settlement may combine wage repayment, statutory interest and legal costs in one transfer. Employers should preserve each component’s separate legal, payroll and accounting treatment.

Accounting Dutch tax Employment settlements LEDGER & TAX Negative wage Statutory interest payroll

Sep 21, 2026 Ledger & Tax

Gift Card Cash Can Bring VAT Forward Before Redemption

Gift card cash may look like advance revenue, but the voucher’s terms determine whether Dutch VAT is already due or follows the eventual redemption.

Dutch VAT Gift cards LEDGER & TAX Tax accounting Vouchers cash flow hospitality

Sep 21, 2026 Ledger & Tax

Weak Purchase Invoices Can Reopen a Closed VAT Quarter

A paid and booked invoice does not automatically secure input VAT recovery. The company must still connect it to a real supply, the correct entity and taxable business use.

LEDGER & TAX Netherlands Purchase invoices VAT bookkeeping input VAT tax compliance

Sep 20, 2026 Ledger & Tax

The Employee Share Sale May Land Straight in Payroll

The proposed Dutch option regime may solve a liquidity mismatch, but employers will still need a reliable link between option, transaction and payroll records.

Corporate transactions Dutch startups Employee share options LEDGER & TAX Scale-ups employee participation payroll tax

Sep 20, 2026 Ledger & Tax

Before Reclaiming Legal-Bill VAT, Ask Whose Defence You Bought

A legal invoice may cover company defence, personal assistance and group work. Before reclaiming VAT, establish who received each service and what cash exposure remains.

Dutch VAT LEDGER & TAX Legal fees VAT deduction cash flow corporate governance

Sep 20, 2026 Ledger & Tax

For Agency Workers, One Sickness Date Can Alter the Tax Credit

For agency workers, the contract status on the sickness date can determine whether a Ziektewet payment qualifies for the employment tax credit.

Dutch payroll LEDGER & TAX UWV Ziektewet agency workers employment contracts employment tax credit

Sep 11, 2026 Ledger & Tax

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