A Paper Gift Needs Cash and Clear Records Sep 9, 2026 Ledger & Tax Linda Pavan A Dutch paper gift requires annual interest in real cash. Clear records must connect each deed, calculation, and bank payment. GOVERNANCE LEDGER & TAX article 10 Successiewet estate planning family business family wealth financial records inheritance tax interest payments paper gifts Read more
A One-Year Stay Can Raise Inheritance Tax Aug 26, 2026 Ledger & Tax Linda Pavan A temporary right to stay in an inherited home can affect inheritance tax, property costs and estate cash. The will’s wording determines the valuation route. LEDGER & TAX WOZ estate planning estate records family business family property inheritance tax temporary home right inheritance tax testament usufruct Read more
When a STAK Director Blocks the BV’s Debt Recovery Aug 26, 2026 Governance Paolo Maria Pavan A Dutch ruling shows how a STAK director’s private debt can block a BV’s recovery process, restrict cash and stall corporate decisions. Article 2:298 BW Dutch case law Dutch company law GOVERNANCE STAK conflict of interest corporate governance family business liquidity related-party debt Read more
Tax-Neutral Demergers Carry Tax History Forward Aug 19, 2026 Ledger & Tax Linda Pavan A Dutch tax-neutral demerger can carry book values, restrictions, claims and deadlines into the receiving company. Article 14a LEDGER & TAX corporate income tax corporate tax family business fiscal unity legal demerger tax governance tax history tax-neutral demerger Read more
Old Inheritance Debts Can Put Business Cash at Risk Aug 15, 2026 Ledger & Tax Linda Pavan 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 business succession cash flow estate planning estate records family business inheritance tax record keeping succession Read more
Dutch Inheritance Tax: More Filing Time, Same Work Jul 19, 2026 Ledger & Tax Linda Pavan The 2026 Dutch rules give heirs more filing time. Founders still need clear valuations, BOR records, ownership evidence, and a workable cash plan. BOR Dutch fiscal policy Dutch tax LEDGER & TAX Successiewet estate liquidity estate planning family business inheritance tax tax cash flow Read more
STAK Succession: Value Can Move, Tax Risk Can Stay Jul 2, 2026 Real Estate Paolo Maria Pavan Practical XTROVERSO guidance on STAK Succession: Value Can Move, Tax Risk Can Stay: property, leases, transfer tax, ownership structures, and business risk. Belastingdienst NL transfer tax OZR REAL ESTATE STAK WBR business succession certificates family business Read more
