Ledger & Tax | Pavan Geraedts

5 Articles

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A Large Business Bank Balance Still Needs a Credible Job

Large cash reserves in a Dutch sole proprietorship need a clear business purpose, current records and a credible link to costs, risks or investment.

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

Aug 15, 2026

The Cheapest Box 3 Split Can Cost a Household More

A Box 3 split may lower joint income tax but trigger a benefit repayment. Check household cash, records and deadlines before filing.

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

Aug 10, 2026

Private Wealth and Payroll Pressure Meet in the Same Cash Forecast

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

Jul 21, 2026

Box 3 Reform Advances, but Owners Still Need Patience

Box 3 reform is still moving, but relief depends on dates, proof, and processing. Keep expected refunds out of cash planning.

Belastingdienst Dutch tax LEDGER & TAX Linda Pavan VAB VWB actual return box 3 cash flow owner-managers tax proof

Jul 6, 2026

Box 3 Repair Turns Tax Relief Into a Timing Decision

Box 3 repair is now a timing and proof file. Founders should separate expected tax relief from usable business cash.

Belastingdienst LEDGER & TAX Linda Pavan OWR actual return box 3 founder liquidity founders income tax private records tax execution

Jul 2, 2026