Ledger & Tax | Pavan Geraedts

13 Articles

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Millionaire Wealth and a Modest Tax Bill Can Both Be True

Oct 2, 2026

A founder can hold substantial wealth through a growing company while reporting modest personal income. The real test is whether salary, dividends, loans, liquidity and tax records remain consistent.

Box 2 Dutch taxation LEDGER & TAX box 3 corporate governance founder finance income tax

Payroll, WIA and Box 3 Pull Cash Planning Apart

Oct 2, 2026

Payroll rules, WIA exposure and the future of Box 3 meet in one cash forecast but require separate decisions, records and explanations.

Dutch payroll LEDGER & TAX WIA box 3 cash planning social security tax

Box 3 May Delay the Tax, Not the Founder’s Decisions

Oct 1, 2026

A capital-gains approach may bring Box 3 tax closer to the moment of sale. Founders must still separate private wealth from company cash and preserve each asset’s history.

LEDGER & TAX Liquidity Netherlands box 3 capital gains founder finance tax planning

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

Sep 23, 2026

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

The Hidden Cash Gap Between Foreign Dividends and Dutch Tax Credits

Sep 9, 2026

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 Tax Correction May Change Both Partners’ Calculations

Sep 1, 2026

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

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

Low Savings Interest May Still Fail the Box 3 Comparison

Aug 15, 2026

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

A Large Business Bank Balance Still Needs a Credible Job

Aug 15, 2026

A large cash balance in a Dutch sole proprietorship can move to box 3 when the business cannot show a credible need for the money.

Business cash LEDGER & TAX Linda Pavan Rechtbank Den Haag box 3 cash reserves hours criterion income tax sole proprietorship working capital zelfstandigenaftrek

The Cheapest Box 3 Split Can Cost a Household More

Aug 10, 2026

A Box 3 allocation can lower joint income tax while causing a benefit repayment. Review the household result, evidence and deadlines together.

Box 3 allocation Box 3 split and benefits LEDGER & TAX Linda Pavan box 3 fiscal partnership founder cash flow household liquidity huurtoeslag tax deadlines toeslagen

Private Wealth and Payroll Pressure Meet in the Same Cash Forecast

Jul 21, 2026

Keep private wealth and BV cash separate while planning for box 3 records, higher payroll costs and forecast employer premiums in the Netherlands.

Dutch tax LEDGER & TAX Linda Pavan Payroll costs WGA premium Ziektewet box 3 cash flow owner-manager social security wealth tax

Box 3 Reform Advances, but Owners Still Need Patience

Jul 6, 2026

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

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