Blog & Columns | Pavan Geraedts

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One Unsupported Cost Can Put the Whole Tax Position Under Pressure

Oct 13, 2026 Ledger & Tax

A Dutch corporate tax case shows why one unsupported advisory invoice can reopen an assessment, weaken the company’s evidential position and create wider governance and cash risks.

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

Sep 23, 2026 Ledger & Tax

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

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

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.

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When BV and Personal Returns Tell Different Stories, Tax Risk Grows

Jul 30, 2026 Ledger & Tax

A mismatch between BV records and a director’s personal tax return can lead to reassessment, interest, cash pressure, and extra file review.

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When Mortgage Relief Shrinks, Founder Cash Takes the First Hit

Jul 30, 2026 Real Estate

An accepted tax return may not settle mortgage relief. Check ownership, debt and payments before using the expected benefit in company cash planning.

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Foreign Business Links Raise the Cost of Poor Dutch Tax Records

Jul 19, 2026 Compliance

Foreign accounts, entities or residence changes can expose gaps in Dutch tax records. A clear record map limits costly reconstruction.

Article 47 AWR Belastingdienst COMPLIANCE Dutch tax Jersey Linda Pavan cross-border business cross-border tax information order record keeping tax records

Selling Business Property Gives Reinvestment Plans More Room, Not Freedom

Jul 19, 2026 Real Estate

Dutch tax guidance gives businesses more room to include earlier same-year investments in the HIR book-value test after a property sale.

Belastingdienst HIR Linda Pavan REAL ESTATE business property cash flow corporate tax fixed assets property sale tax planning tax records