Ledger & Tax | Pavan Geraedts

8 Articles

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Millionaire Wealth and a Modest Tax Bill Can Both Be True

Oct 2, 2026

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.

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

Oct 2, 2026

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

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

A Share-Funded Merger Can Preserve Cash While Moving the Tax Risk

Aug 10, 2026

Paying with shares can preserve company cash, but the tax claim, control rights and historic obligations may continue after the merger.

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A Box 2 Tax Benefit Can Unsettle the Household Refund

Aug 10, 2026

An old box 2 loss can lower one partner’s tax while creating a repayment for the other. Track both assessments as one household cash file.

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A Fast BV Payment Can Leave the Tax Year Behind

Aug 3, 2026

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

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DGA Loans Need Creditor Discipline, Not Friendly Balance Sheets

Jun 28, 2026

DGA loans from a BV need creditor discipline, clear files, and careful box 2 planning.

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

Closing a BV Can Turn Old Pension Promises Into Tax

Jun 27, 2026

A BV may look empty, but old pension rights, DGA debt, and receivables can still create tax during liquidation.

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