Ledger & Tax | Pavan Geraedts

A Shared Home Does Not Secure the Inheritance Tax Partner Exemption

A parent and child cannot be inheritance tax partners. Check home rights, valuation, available cash and the effect on company finances.

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Aug 15, 2026

A Large Business Bank Balance Still Needs a Credible Job

Large cash reserves in a Dutch sole proprietorship need a clear business purpose, current records and a credible link to costs, risks or investment.

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Aug 15, 2026

An Old Inheritance Debt Can Reach Into the Family Business

An old inheritance debt can change Dutch inheritance tax and put pressure on family business cash. Check the estate records before filing.

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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.

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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.

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Aug 13, 2026

Foreign Records Still Leave Dutch Tax Responsibility Close to Home

Foreign records may remain accessible for Dutch tax purposes. See how access rights, request trails and timing affect your business administration.

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Aug 10, 2026

Bonus Shares Can Create a Tax Bill Before Any Cash Arrives

Dutch bonus shares may trigger dividend tax before cash arrives. See the payment deadline, refund route and records to prepare.

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Aug 10, 2026

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

A share-funded merger can preserve business cash while carrying tax, valuation and voting risks into the new ownership structure.

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Aug 10, 2026

Foreign Supplier VAT Can Erase the KOR Advantage

KOR can turn reverse-charged VAT on foreign supplier invoices into a cash cost. See what to check in sales, purchases, margin and records.

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Aug 10, 2026

A Box 2 Tax Benefit Can Unsettle the Household Refund

A converted box 2 loss can reduce a partner’s tax refund. See how older fiscal partners can track assessments and protect household cash.

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Aug 10, 2026

Childcare Allowance Rose, but the Monthly Invoice Still Decides

Childcare allowance rose, but tariffs above the state cap still affect household cash, working hours, staffing and provider pricing.

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Aug 10, 2026

The Cheapest Box 3 Split Can Cost a Household More

A Box 3 split may lower joint income tax but trigger a benefit repayment. Check household cash, records and deadlines before filing.

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Aug 10, 2026

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