Blog & Columns | Pavan Geraedts

103 Articles

LEDGER & TAX ×

A Gross Artist Fee Starts With the Agreement, Not the Invoice

Oct 5, 2026 Ledger & Tax

A gross artist fee is not determined by the invoice alone. For each Dutch performance, the agreement, working reality, payment chain and tax records must align before the money moves.

Dutch artists scheme Employment status LEDGER & TAX VAT artist taxation cultural organisations withholding tax

A Backdated Staff Allowance Can Leave Payroll Carrying the Cost

Oct 5, 2026 Ledger & Tax

A reasonable backdated staff allowance can still fail the targeted exemptions. The dates, supporting evidence and payroll classification determine the tax and cash outcome.

Employee expenses GOVERNANCE LEDGER & TAX Staff allowances WKR payroll wage tax

Millionaire Wealth and a Modest Tax Bill Can Both Be True

Oct 2, 2026 Ledger & Tax

A founder can hold substantial wealth through a growing company while reporting modest personal income. The real test is whether salary, dividends, loans, liquidity and tax records remain consistent.

Box 2 Dutch taxation LEDGER & TAX box 3 corporate governance founder finance income tax

Payroll, WIA and Box 3 Pull Cash Planning Apart

Oct 2, 2026 Ledger & Tax

Payroll rules, WIA exposure and the future of Box 3 meet in one cash forecast but require separate decisions, records and explanations.

Dutch payroll LEDGER & TAX WIA box 3 cash planning social security tax

Private Ground, Company Cash, and the Tax Cost of Blurred Roles

Oct 2, 2026 Ledger & Tax

A Dutch court treated a BV’s payment of its shareholder’s private-land remediation costs as a profit distribution. The ruling shows why ownership, contractual duties and payment routes must align.

Box 2 Dutch tax LEDGER & TAX Profit distribution Soil remediation corporate governance

When BV Cash Builds on Private Land, Tax Follows the Benefit

Oct 1, 2026 Ledger & Tax

A BV-funded shed on its DGA’s private land can become a taxable profit distribution when ownership, rights, use and records fail to support the business treatment.

Box 2 DGA Dutch tax LEDGER & TAX Profit distribution VAT corporate governance

Box 3 May Delay the Tax, Not the Founder’s Decisions

Oct 1, 2026 Ledger & Tax

A capital-gains approach may bring Box 3 tax closer to the moment of sale. Founders must still separate private wealth from company cash and preserve each asset’s history.

LEDGER & TAX Liquidity Netherlands box 3 capital gains founder finance tax planning

A Payslip Cannot Settle What the Bank and Payroll Disagree On

Oct 1, 2026 Ledger & Tax

When salary is booked but not fully paid, the payslip is only the start. Dutch wage-tax treatment depends on distinct events that the company must be able to reconstruct.

Director-shareholder Dutch tax LEDGER & TAX payroll tax governance wage tax

The Child Receives the Annuity, but the Parent Carries the Tax

Oct 1, 2026 Ledger & Tax

A historic Dutch annuity can put the benefit in a child’s hands while placing the income, reporting duty and cash consequences with a parent.

Annuities Box 1 Dutch tax Family governance LEDGER & TAX gift tax

Late Final Pay Can Cost More Than the Missing Wage

Sep 30, 2026 Ledger & Tax

A delayed final wage can trigger a statutory increase of up to 50 percent. The real control test is whether the employer can trace every entitlement from source record to payment and ledger.

GOVERNANCE HUMAN RESOURCES LEDGER & TAX employment law final pay payroll

Your Mortgage Allocation May Outlast the Tax Result You Expected

Sep 30, 2026 Ledger & Tax

A Box 1 allocation may become fixed when the purchase-year assessment becomes irrevocable, with lasting consequences for household and company cash planning.

Box 1 Dutch tax Entrepreneurs LEDGER & TAX cash planning mortgage tax own-home debt

Tax Reform Headlines Cannot Run Tomorrow’s Dutch Payroll

Sep 29, 2026 Ledger & Tax

Dutch tax reform may eventually make work, benefits and payroll easier to understand. Small employers must still base today’s decisions on current rules, pending legislation and real household effects.

Belastingplan 2027 Dutch tax reform LEDGER & TAX cash flow employee benefits payroll small business

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