Blog & Columns | Pavan Geraedts

7 Articles

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A Revocable Paper Gift Still Demands Real Cash and Matched Records

Oct 6, 2026 Ledger & Tax

A revocable paper gift can leave the principal unpaid, but its annual 6% interest, valuation and reporting still demand cash and coordinated records.

LEDGER & TAX Paper gifts box 3 estate planning inheritance tax private wealth tax reporting

A One-Year Stay Can Carry a Larger Inheritance-Tax Price

Aug 26, 2026 Ledger & Tax

A one-year stay in an inherited home can carry a larger tax value than a family expects. The wording of the will, WOZ value and cost records all matter.

LEDGER & TAX Testament Usufruct WOZ value estate planning family business inheritance tax

A Shared Home Does Not Secure the Inheritance Tax Partner Exemption

Aug 15, 2026 Ledger & Tax

A shared parent-child home does not qualify for the inheritance tax partner exemption. Home rights, value and available cash must be checked separately.

Dutch tax LEDGER & TAX Linda Pavan cash flow estate liquidity estate planning family property fiscal partnership home valuation inheritance tax succession

An Old Inheritance Debt Can Reach Into the Family Business

Aug 15, 2026 Ledger & Tax

A balancing debt from an earlier estate can return years later. Complete records help protect the inheritance tax position and family business cash.

Dutch tax LEDGER & TAX Linda Pavan business succession cash flow estate planning estate records family business inheritance tax record keeping succession

Before You Value Each Rental, Check What Can Actually Be Sold

Jul 30, 2026 Real Estate

Paolo Maria Pavan

Check WOZ values, bare rent and Kadaster records before valuing protected rentals in an unsplit Dutch building for box 3 or a transfer.

Kadaster Paolo Maria Pavan REAL ESTATE WOZ box 3 gift tax inheritance tax leegwaarderatio property records rental property succession

One Building, Several Values: The WOZ Number Cannot Decide Alone

Jul 30, 2026 Real Estate

Paolo Maria Pavan

Separate WOZ values do not legally split a building. Check how title, rental terms and timing affect Dutch property tax valuations.

Dutch real estate Paolo Maria Pavan REAL ESTATE WOZ WOZ values and legal property box 3 inheritance tax leegwaarderatio property structure rented property tenant protection

Inheritance Tax Gives Founders More Time, Not Less Work

Jul 8, 2026 Ledger & Tax

The 2026 Dutch rules give heirs more filing time. Founders still need clear valuations, BOR records, ownership evidence, and a workable cash plan.

BOR Dutch fiscal policy Dutch tax LEDGER & TAX Linda Pavan Successiewet estate liquidity estate planning family business inheritance tax tax cash flow