Blog & Columns | Pavan Geraedts

11 Articles

tax governance ×

Before Parliament Decides, the 2027 Tax Budget Needs Honest Boundaries

Oct 14, 2026 Ledger & Tax

The Dutch Tax Plan 2027 already affects business decisions, but pending measures need separate scenarios rather than a place in forecast cash.

Business budgeting Dutch Tax Plan 2027 Innovation box LEDGER & TAX box 3 cash flow tax governance

A Dutch Grant Can Shrink Before the Project Even Starts

Oct 13, 2026 Ledger & Tax

A Dutch grant’s headline amount may not be fully spendable. Its VAT treatment depends on the real bargain, while recovery of VAT on project costs requires a separate assessment.

Dutch VAT Foundations LEDGER & TAX Subsidies cash flow tax governance

A Payslip Cannot Settle What the Bank and Payroll Disagree On

Oct 1, 2026 Ledger & Tax

When salary is booked but not fully paid, the payslip is only the start. Dutch wage-tax treatment depends on distinct events that the company must be able to reconstruct.

Director-shareholder Dutch tax LEDGER & TAX payroll tax governance wage tax

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

Sep 23, 2026 Ledger & Tax

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

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

Family Loans Keep Their Tax Weight Behind Foundations and Certificates

Aug 19, 2026 Ledger & Tax

A family BV loan can retain its Dutch tax consequences after certification or transfer to a foundation. Control, cash rights and payment records remain central.

APV LEDGER & TAX Linda Pavan SPF STAK TBS TBS regime box 3 family BV family loans tax governance

A Tax-Neutral Demerger Can Carry More History Than Founders Expect

Aug 19, 2026 Ledger & Tax

A Dutch tax-neutral demerger can carry book values, restrictions, claims and deadlines into the receiving company.

Article 14a LEDGER & TAX Linda Pavan corporate income tax corporate tax family business fiscal unity legal demerger tax governance tax history tax-neutral demerger

Cross-Border Directors Need More Than Yesterday’s Tax Certainty

Aug 17, 2026 Ledger & Tax

A move, board role or share payment can change a director’s tax position within one year. Check whether payroll and written tax certainty still match the facts.

Equity pay LEDGER & TAX Linda Pavan Monaco Tax certainty cross-border tax directors fiscal residence payroll salary split tax governance

Foreign Records Still Leave Dutch Tax Responsibility Close to Home

Aug 10, 2026 Ledger & Tax

Foreign records may remain within reach for Dutch tax purposes. Map access rights, preserve request trails and reconcile records before problems arise.

AWR Dutch tax records LEDGER & TAX Linda Pavan foreign records Dutch tax foreign structures information order practical record access tax governance tax information order tax records

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 a Dutch Tax Question Starts Reading Like a Conduct Story

Jul 19, 2026 Compliance

A Dutch tax question can become more serious when invoices, payments, bookings, and explanations conflict. Clear records help a business respond.

BPM Belastingdienst COMPLIANCE FIOD Linda Pavan VAT criminal tax law financial records tax compliance tax governance