Blog & Columns | Pavan Geraedts

92 Articles

Linda Pavan ×

Founder Tax Costs Can Drain Cash When the BV Picks the Wrong Role

Jul 6, 2026 Ledger & Tax

A practical founder note on splitting BV advice costs, DGA private compliance, payroll items, and tax records before cash planning suffers.

BV BV costs DGA GILTI LEDGER & TAX Linda Pavan cash flow corporate tax customary salary ledger control tax compliance

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

RVU Pension Deals Need More Than a Kind Yes

Jul 5, 2026 Human Resources

RVU pension deals now need AOW dates, heavy-work proof, payroll thresholds, leave records, and a replacement plan before any promise is made.

AOW age HUMAN RESOURCES Linda Pavan RVU TNO cao heavy work leave saving payroll tax sickness absence sustainable employability

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

Dutch Investment Appeal Runs Into Sockets, Staff and Permits

Jul 1, 2026 Market Pulse

The Netherlands still attracts investment, but grid capacity, labor shortages, permits, and cash timing are slowing the move from plan to invoice.

DUTCH ECONOMY Linda Pavan MARKET PULSE R&D SME finance foreign investment grid congestion industrial investment investment climate labour market nitrogen permits regulatory burden

STAK Succession Moves Value, but Control Still Carries Tax Weight

Jul 1, 2026 Ledger & Tax

STAK succession can help transfer economic value, but real-estate-rich family companies need a clear transfer tax and governance file.

Belastingdienst LEDGER & TAX Linda Pavan NL transfer tax OZR STAK WBR business succession certificates family business

Rising Dutch Benefits Put Payroll Discipline Back on the Table

Jul 1, 2026 Human Resources

Dutch benefit spending is rising. For employers, the pressure shows up in payroll, sickness files, premiums, replacement hours, and cash planning.

Aof HUMAN RESOURCES Linda Pavan UWV WIA WW Whk employer premiums labour market payroll sickness absence

The Low DGA Salary Question Starts With Ownership, Not Cash

Jul 1, 2026 Ledger & Tax

For 2026, a low DGA salary starts with ownership, real work, market comparison, group wages, and evidence in the payroll file.

Belastingdienst DGA payroll DGA salary Dutch BV Dutch BV salary LEDGER & TAX Linda Pavan customary wage gebruikelijk loon low DGA salary 2026 payroll tax substantial interest

The July Payroll Run Carries More Than a Wage Rise

Jul 1, 2026 Human Resources

July payroll in 2026 is more than a wage update. Employers need to read wages, sickness, zzp status, prices, and cash together.

Belastingdienst HUMAN RESOURCES Linda Pavan NL UWV cao minimum wage payroll sickness absence wages zzp

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

Dutch Zzp Caution Can Leave the Monday Roster Empty

Jul 1, 2026 Human Resources

Dutch DBA enforcement has turned zzp use into a combined tax, staffing, and cash-flow question for small employers.

DBA Dutch labour market HR HUMAN RESOURCES Linda Pavan Wet DBA false self-employment founder exposure long-term care payroll risk worker classification zzp

More Tax Transparency Still Leaves Founders Holding the Evidence

Jun 30, 2026 Compliance

The Dutch fiscal access right will arrive in stages. More transparency helps, but founders and advisers still need a clear internal tax file.

AWR Belastingdienst COMPLIANCE Douane Dutch fiscal access right Linda Pavan fiscal file access objection privacy records tax

1
…
5
6
7
8