Blog & Columns | Pavan Geraedts

4 Articles

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A Six-Figure Debt Can Still Miss the Dutch Insolvency Threshold

Sep 30, 2026 Governance

Paolo Maria Pavan

A Dutch WSNP decision shows why the size of a debt is not decisive. For founders, an up-to-date view of household cash flow, guarantees and monthly payment capacity is essential.

Debt restructuring Dutch insolvency GOVERNANCE Personal guarantees WSNP owner-managers

Low Savings Interest May Still Fail the Box 3 Comparison

Aug 15, 2026 Ledger & Tax

The box 3 counter-evidence route uses the actual return on your full private asset position. The tax-free allowance does not reduce that return.

Dutch tax Entrepreneurs LEDGER & TAX Linda Pavan Savings actual return box 3 cash flow owner-managers private wealth tax records

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

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