Blog & Columns | Pavan Geraedts

Dutch Chain Rules Will Reach Small Suppliers Through Contracts First

Oct 3, 2026 Compliance

Paolo Maria Pavan

Dutch chain rules may first reach small suppliers through questionnaires, contractual assurances and audit rights rather than direct statutory duties.

COMPLIANCE CSDDD Dutch law Supplier contracts supply chains

A Future Safe Harbour Cannot Protect Today’s Freelancer Roster

Oct 2, 2026 Compliance

Paolo Maria Pavan

The proposed Zelfstandigenwet offers a future route to clearer self-employment status, but current enforcement, payroll exposure and employee-like working practices require attention now.

COMPLIANCE Employment status Freelancers Netherlands Zelfstandigenwet payroll tax

Millionaire Wealth and a Modest Tax Bill Can Both Be True

Oct 2, 2026 Ledger & Tax

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.

Box 2 Dutch taxation LEDGER & TAX box 3 corporate governance founder finance income tax

Payroll, WIA and Box 3 Pull Cash Planning Apart

Oct 2, 2026 Ledger & Tax

Payroll rules, WIA exposure and the future of Box 3 meet in one cash forecast but require separate decisions, records and explanations.

Dutch payroll LEDGER & TAX WIA box 3 cash planning social security tax

Better Dutch Numbers Still Demand Patience Before Expansion

Oct 2, 2026 Market Pulse

Paolo Maria Pavan

Dutch economic indicators are improving, but uneven demand, cautious consumers and delayed payments mean small firms should expand only when margin and cash support it.

Business expansion DUTCH ECONOMY MARKET PULSE Risk management cash flow small business

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

Oct 2, 2026 Ledger & Tax

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

A Fake Crypto Balance Can Put a Real Home at Risk

Oct 2, 2026 Compliance

Paolo Maria Pavan

Boiler-room fraud can turn an imaginary crypto balance into a real property sale. The notary’s questions may provide the last independent pause before ownership moves.

Boiler-room fraud COMPLIANCE Crypto fraud Investment fraud REAL ESTATE notaries

When BV Cash Builds on Private Land, Tax Follows the Benefit

Oct 1, 2026 Ledger & Tax

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

Box 3 May Delay the Tax, Not the Founder’s Decisions

Oct 1, 2026 Ledger & Tax

A capital-gains approach may bring Box 3 tax closer to the moment of sale. Founders must still separate private wealth from company cash and preserve each asset’s history.

LEDGER & TAX Liquidity Netherlands box 3 capital gains founder finance tax planning

Article 7:248 Will Decide More Dutch Rent Increases Than the Press Note Suggests

Oct 1, 2026 Real Estate

Paolo Maria Pavan

From 2027, more tenants can challenge rent increases before the Huurcommissie. Yet Article 7:248 BW, segment classification and unfair-terms case law already determine whether the landlord’s clause and evidence will surv

Article 7:248 BW Dutch rental law Huurcommissie REAL ESTATE Rent increases Unfair terms

A Payslip Cannot Settle What the Bank and Payroll Disagree On

Oct 1, 2026 Ledger & Tax

When salary is booked but not fully paid, the payslip is only the start. Dutch wage-tax treatment depends on distinct events that the company must be able to reconstruct.

Director-shareholder Dutch tax LEDGER & TAX payroll tax governance wage tax

The Child Receives the Annuity, but the Parent Carries the Tax

Oct 1, 2026 Ledger & Tax

A historic Dutch annuity can put the benefit in a child’s hands while placing the income, reporting duty and cash consequences with a parent.

Annuities Box 1 Dutch tax Family governance LEDGER & TAX gift tax

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