Blog & Columns | Pavan Geraedts

104 Articles

LEDGER & TAX ×

Tax Plan Headlines Can Distort the Cash You Actually Have

Sep 21, 2026 Ledger & Tax

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

One Employment Settlement Can Carry Three Different Tax Stories

Sep 21, 2026 Ledger & Tax

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

Gift Card Cash Can Bring VAT Forward Before Redemption

Sep 21, 2026 Ledger & Tax

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

Weak Purchase Invoices Can Reopen a Closed VAT Quarter

Sep 20, 2026 Ledger & Tax

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

The Employee Share Sale May Land Straight in Payroll

Sep 20, 2026 Ledger & Tax

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

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

Sep 20, 2026 Ledger & Tax

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

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

Sep 11, 2026 Ledger & Tax

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

Using VAT Cash for Other Bills Changes the Risk

Sep 9, 2026 Ledger & Tax

A correct VAT return can still expose a serious control failure when the declared amount is used for wages, suppliers or other operating costs.

LEDGER & TAX VAT cash flow corporate governance payment difficulties tax compliance

The Hidden Cash Gap Between Foreign Dividends and Dutch Tax Credits

Sep 9, 2026 Ledger & Tax

A Hoge Raad referral exposes the cash gap created when foreign-tax relief is applied before Dutch tax credits in the box 3 calculation.

Double taxation Dutch tax Foreign dividends LEDGER & TAX box 3 tax credits withholding tax

A Paper Gift Still Demands Real Cash Every Year

Sep 9, 2026 Ledger & Tax

A Dutch court ruling shows why every paper gift needs its own annual interest calculation, payment allocation and coherent documentary trail.

Article 10 Successiewet Dutch inheritance tax Family governance LEDGER & TAX Liquidity Paper gifts estate planning

A Belgian Home Office Can Split One Dutch Salary Three Ways

Sep 7, 2026 Ledger & Tax

A Dutch employer hiring a Belgian resident must separate permanent-establishment risk, salary taxation and social-security coverage—and document the actual working pattern.

Belgium Benelux Cross-border employment Dutch payroll LEDGER & TAX Remote work social security

Foreign Money Leaves a Longer Trail Through the Dutch Tax System

Sep 4, 2026 Ledger & Tax

The €139 million recovered through Dutch enforcement shows why foreign ownership, cross-border funding and crypto records must remain coherent and accessible.

DAC8 Dutch tax LEDGER & TAX UBO register crypto reporting foreign assets tax compliance

1
2
3
4
…
9