Ledger & Tax | Pavan Geraedts

60 Articles

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The Ironman Entry Fee Can Cost More Than the Race

Paying an employee’s race entry can use WKR room and trigger an 80% final levy. Record the payroll choice before paying the invoice.

LEDGER & TAX Linda Pavan WKR WKR final levy WKR free allowance 2026 employee benefits employee race entry tax payroll tax race entry fee WKR small employers sport

Aug 21, 2026

The Foreign Sale Can Change Tax Before Cash Reaches Home

Foreign contracts, operational locations and working days can change withholding, payroll and taxable presence before year-end.

Dutch business LEDGER & TAX Linda Pavan cross-border business cross-border payroll international tax ledger control permanent establishment software licences tax treaties withholding tax

Aug 20, 2026

Family Loans Keep Their Tax Weight Behind Foundations and Certificates

A family BV loan can retain its Dutch tax consequences after certification or transfer to a foundation. Control, cash rights and payment records remain central.

APV LEDGER & TAX Linda Pavan SPF STAK TBS TBS regime box 3 family BV family loans tax governance

Aug 19, 2026

A Tax-Neutral Demerger Can Carry More History Than Founders Expect

A Dutch tax-neutral demerger can carry book values, restrictions, claims and deadlines into the receiving company.

Article 14a LEDGER & TAX Linda Pavan corporate income tax corporate tax family business fiscal unity legal demerger tax governance tax history tax-neutral demerger

Aug 19, 2026

Cross-Border Directors Need More Than Yesterday’s Tax Certainty

A move, board role or share payment can change a director’s tax position within one year. Check whether payroll and written tax certainty still match the facts.

Equity pay LEDGER & TAX Linda Pavan Monaco Tax certainty cross-border tax directors fiscal residence payroll salary split tax governance

Aug 17, 2026

Paying BV Wages Elsewhere Can Distort Two Businesses at Once

A sole proprietorship can fund a BV’s wage payment, but that does not automatically move the employer role or wage cost.

BV Dutch tax GOVERNANCE LEDGER & TAX Linda Pavan business costs employment relationship payroll payroll tax sole proprietorship wage costs

Aug 17, 2026

Low Savings Interest May Still Fail the Box 3 Comparison

The box 3 counter-evidence route uses the actual return on your full private asset position. The tax-free allowance does not reduce that return.

Dutch tax Entrepreneurs LEDGER & TAX Linda Pavan Savings actual return box 3 cash flow owner-managers private wealth tax records

Aug 15, 2026

A Shared Home Does Not Secure the Inheritance Tax Partner Exemption

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

Aug 15, 2026

A Large Business Bank Balance Still Needs a Credible Job

A large cash balance in a Dutch sole proprietorship can move to box 3 when the business cannot show a credible need for the money.

Business cash LEDGER & TAX Linda Pavan Rechtbank Den Haag box 3 cash reserves hours criterion income tax sole proprietorship working capital zelfstandigenaftrek

Aug 15, 2026

An Old Inheritance Debt Can Reach Into the Family Business

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

Aug 15, 2026

A Three-Month Company Car Can Reopen Every Payroll Month

A temporary company car can trigger taxable benefit in every month it was available. Learn how annualised private mileage affects Dutch payroll.

Belastingdienst LEDGER & TAX Linda Pavan bijtelling company car mileage records payroll tax private mileage small employers vehicle control wage ledger

Aug 13, 2026

Retirement Changes the Founder’s Role, Not the Salary Question

A retired or part-time DGA may still need a customary salary. Check duties, authority, comparable pay, company-car use and payroll records.

DGA salary Dutch tax LEDGER & TAX Linda Pavan customary salary founder succession holding company payroll retired DGA customary salary retirement

Aug 13, 2026

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