Ledger & Tax | Pavan Geraedts

16 articoli

Dutch tax ×

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

6 lug 2026

Europe Offers One VAT Door, Your Invoices Still Carry the Risk

Dutch EU sellers may get fewer VAT registrations, but OSS, ICP, VAT IDs, rates, and ten-year records still need tight control.

Dutch tax EU VAT EU trade ICP LEDGER & TAX Linda Pavan OSS VAT ViDA cross-border trade small business control

5 lug 2026

Cross-Border Entrepreneurs Must Split the Dutch Deduction More Carefully

Cross-border entrepreneurs must split Dutch entrepreneurs’ deduction across total business profit. Check files, costs, hours, and tax planning.

Dutch branch profit Dutch entrepreneurs deduction split Dutch tax LEDGER & TAX Linda Pavan cross-border business cross-border tax entrepreneurs deduction income tax permanent establishment self-employed deduction

1 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

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