Ledger & Tax | Pavan Geraedts

60 articoli

LEDGER & TAX ×

Prestiti DGA: servono disciplina da creditore e bilanci credibili

I prestiti della bv al DGA richiedono disciplina da creditore, documentazione chiara e una pianificazione attenta della box 2.

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

28 giu 2026

L’utile fiscale olandese corre più del saldo bancario

Le strutture olandesi fbi possono trovarsi a gestire utile fiscale, debito e obblighi di distribuzione prima che si muovano la liquidità o il controllo giuridico.

Dutch tax reform LEDGER & TAX Linda Pavan Wet Vpb 1969 distribution obligation fbi financing limit fiscal investment institution fonds voor gemene rekening fund governance tax transparency

28 giu 2026

Chiudere una bv può trasformare vecchie promesse pensionistiche in imposte

Una bv può sembrare vuota, ma vecchi diritti pensionistici, debiti del DGA e crediti ancora aperti possono generare imposte durante la liquidazione.

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

27 giu 2026

Quando il file dell'entità non si riconcilia

For ZZP, CV and BV structures, weak links between work, invoices and owner payments can turn profit into tax exposure fast.

COURT RULING LEDGER & TAX Paolo Maria Pavan

22 mag 2026

L'IVA segue la fornitura, non le etichette di gruppo

For small cross-border groups, a year-end true-up needs contract, invoice and VAT logic that tell the same story before filing.

COURT RULING LEDGER & TAX Paolo Maria Pavan

18 mag 2026

La mancanza di disciplina fiscale diventa esposizione alla governance

Paolo Maria Pavan

Lost tax documentation is not leverage. It lets the tax authority rebuild your numbers from outside signals, with reversed proof and heavy penalties.

COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan

5 mag 2026

L'esenzione IVA richiede un riconoscimento formale

Paolo Maria Pavan

Dutch AG advised rejecting a foundation’s VAT appeal: supplying teachers without recognised education status led to 21% VAT, interest and penalties.

COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan

4 mag 2026

Il fatturato nascosto diventa esposizione fiscale privata

Paolo Maria Pavan

A Dutch court upheld a Box 2 assessment after UPS-linked turnover was missing from BV records. For SMEs, weak audit trails can become personal tax risk.

COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan

9 apr 2026

Rischio fiscale olandese dopo l'emigrazione e la dissoluzione della BV

Paolo Maria Pavan

Moving abroad does not end Dutch tax exposure. For DGA founders, BV debt, pension reserves, and weak exit governance can trigger later claims.

COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan

8 apr 2026

La bassa valutazione si ritorce contro nel caso di contributo BV

Paolo Maria Pavan

A Dutch court rejected a low BV contribution value after higher market bids emerged. For SMEs, tax valuation must reflect real sale evidence.

COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan

7 apr 2026

Trasferimento immobiliare riclassificato come dividendo

Paolo Maria Pavan

A Dutch court treated an undervalued BV-to-CV property transfer as a Box 2 profit distribution. For SMEs, timing, valuation, and control are critical.

COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan

6 apr 2026

Le perdite da sole non dimostrano un'attività commerciale

Paolo Maria Pavan

A Dutch court upheld the denial of a sole trader’s loss claim in 2026. For SMEs, the key test is provable profit potential, not effort alone.

COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan

4 apr 2026

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