Ledger & Tax | Pavan Geraedts

7 articoli

DGA ×

A Fast BV Payment Can Leave the Tax Year Behind

A direct BV payment can trigger box 2 tax. Learn how to align company decisions, bank transfers, records and tax returns before cash moves.

BV Box 2 DGA LEDGER & TAX Linda Pavan Rechtspraak agio cash control corporate governance dividend tax holding BV

3 ago 2026

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

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

BV tax BV tax return DGA GOVERNANCE LEDGER & TAX Linda Pavan ODV annuity income tax navordering tax records

30 lug 2026

A Management Fee Cannot Decide Where the DGA’s Salary Belongs

A management fee does not decide the DGA payroll route. Check employment, usual wage, contracts, invoices and cash in the holding.

DGA DGA payroll management fee LEDGER & TAX Linda Pavan article 32d doorbetaaldloonregeling holding BV management agreement management fee payroll tax usual wage

19 lug 2026

Before Founder Cash, Dutch Tax Asks Who Earned the Receipt

See why Dutch businesses must establish who earned a receipt before planning tax, payroll, dividends or private cash withdrawals.

BV CV DGA LEDGER & TAX Linda Pavan cash flow provisional assessment recordkeeping tax attribution tax interest vennootschapsbelasting

10 lug 2026

Founder Tax Costs Can Drain Cash When the BV Picks the Wrong Role

Split BV advice costs, DGA private compliance, payroll, and tax files before cash and deductions get messy.

BV BV costs DGA GILTI LEDGER & TAX Linda Pavan cash flow corporate tax customary salary ledger control tax compliance

6 lug 2026

DGA Loans Need Creditor Discipline, Not Friendly Balance Sheets

DGA loans from a BV need real creditor files. Check box 2 tax risk, current-account balances, home loans, and the €500,000 threshold.

BV governance BV loans Box 2 DGA DGA loans Dutch tax LEDGER & TAX Linda Pavan aanmerkelijk belang excessive borrowing rekening-courant

28 giu 2026

Closing a BV Can Turn Old Pension Promises Into Tax

Closing a BV can trigger Box 1 tax when old pension rights are waived while receivables or DGA debt still remain on the balance sheet.

BV closure Box 1 Box 2 DGA KVK LEDGER & TAX Linda Pavan NL tax current account pension in own management turboliquidation

27 giu 2026