Share-Funded Mergers Preserve Cash but Carry Tax Risk Aug 11, 2026 Ledger & Tax Linda Pavan Paying with shares can preserve company cash, but the tax claim, control rights and historic obligations may continue after the merger. Box 2 Dutch share merger LEDGER & TAX business merger company valuation share merger share-funded merger tax risk tax deferral tax-deferred merger voting rights Read more
When a Box 2 Tax Credit Puts a Refund at Risk Aug 11, 2026 Ledger & Tax Linda Pavan 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. Belastingdienst Box 2 LEDGER & TAX box 2 loss box 2 tax credit refund fiscal partners former directors household cash household cash flow tax credits Read more
A Fast BV Payment Can Trigger Box 2 Tax Aug 3, 2026 Ledger & Tax Linda Pavan A direct payment from an operating BV to its DGA can create box 2 tax when the payment route, decisions and records do not match. BV Box 2 DGA LEDGER & TAX Rechtspraak agio cash control corporate governance dividend tax holding BV Read more
DGA Loans Need Real Creditor Discipline Jul 4, 2026 Ledger & Tax Linda Pavan 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 aanmerkelijk belang excessive borrowing rekening-courant Read more
Closing a BV Can Still Trigger Tax on Old Pension Rights Jul 4, 2026 Ledger & Tax Linda Pavan A BV may look empty, but old pension rights, DGA debt, and receivables can still create tax during liquidation. BV closure Box 1 Box 2 DGA KVK LEDGER & TAX NL tax current account pension in own management turboliquidation Read more
