Blog & Columns | Pavan Geraedts

A Belgian Home Office Can Split One Dutch Salary Three Ways

Sep 7, 2026 Ledger & Tax

A Dutch employer hiring a Belgian resident must separate permanent-establishment risk, salary taxation and social-security coverage—and document the actual working pattern.

Belgium Benelux Cross-border employment Dutch payroll LEDGER & TAX Remote work social security

Smaller Mailbox Sector, Harder Questions for Dutch Company Directors

Sep 7, 2026 Governance

Paolo Maria Pavan

The Dutch flow-through sector is smaller, but directors still need coherent evidence of ownership, control, service roles and payment routes.

Company directors DNB Dutch governance GOVERNANCE Mailbox companies Trust services UBO

Foreign Money Leaves a Longer Trail Through the Dutch Tax System

Sep 4, 2026 Ledger & Tax

The €139 million recovered through Dutch enforcement shows why foreign ownership, cross-border funding and crypto records must remain coherent and accessible.

DAC8 Dutch tax LEDGER & TAX UBO register crypto reporting foreign assets tax compliance

A Clearer Medical Opinion Still Leaves Employers Holding the Case

Sep 4, 2026 Human Resources

A proposed Dutch law would limit retrospective medical disagreement in reintegration reviews, while leaving employers responsible for suitable work, timing, documentation and wage exposure.

Dutch employment law HUMAN RESOURCES UWV WIA reintegration sickness absence small employers

Pay Transparency Starts Where Small Employers Set the Salary

Sep 4, 2026 Compliance

Paolo Maria Pavan

The pending Dutch pay transparency bill will reach beyond formal reporting. Small employers should connect recruitment, job grading, salary decisions and payroll records.

COMPLIANCE Dutch employment law equal pay job grading pay transparency payroll recruitment

When Interest Leaves the Bank but Not the Tax Bill

Sep 1, 2026 Ledger & Tax

Dutch interest-deduction limits can separate the cash cost of debt from its tax benefit, especially in property and cross-border structures.

Dutch tax LEDGER & TAX Property financing cash flow corporate tax earnings stripping interest deduction

A Young Trainee in the Workshop Changes the Employer’s Job

Sep 1, 2026 Human Resources

A young trainee changes the employer’s task. Safe technical learning depends on specific risk controls, available supervision and realistic working hours.

Dutch employment law HUMAN RESOURCES Internships RI&E Technical workplaces Workplace safety Young workers

A Tax Correction May Change Both Partners’ Calculations

Sep 1, 2026 Ledger & Tax

A Dutch Supreme Court ruling broadens the allocation choices available to fiscal partners after a lawful additional assessment, requiring a joined-up review of tax and liquidity.

Dutch tax LEDGER & TAX box 3 fiscal partners income tax navordering tax governance

One Household, Two Tax Positions and a Costly Assumption

Aug 29, 2026 Ledger & Tax

A shared home does not automatically create one Dutch tax position. Fiscal partnership, care-cost deductions and waived volunteer allowances each follow their own legal route.

ANBI Dutch tax LEDGER & TAX care costs fiscal partnership volunteering

When Privacy Sanctions Go Public, Small Mistakes Travel Much Further

Aug 29, 2026 Compliance

Paolo Maria Pavan

A new Dutch publication duty gives privacy enforcement a wider audience and makes everyday data controls a question of trust and business continuity.

COMPLIANCE Dutch GDPR Privacy enforcement business continuity cybersecurity small business

A Customs Dispute Can Reach Your Cash Before Your Lawyer

Aug 28, 2026 Compliance

Paolo Maria Pavan

A Dutch customs dispute can become a cash-flow and governance problem when an importer cannot locate the declaration, evidence or responsible decision-maker.

COMPLIANCE Customs Disputes Dutch Customs File Governance Import Compliance Legal Protection working capital

After the Takeover, the Missing Role Must Match the Work

Aug 28, 2026 Human Resources

After an acquisition, a role can disappear on paper while its duties continue elsewhere. A defensible reorganisation must connect the operating reality, dismissal sequence, redeployment search and full financial cost.

Acquisitions Business-economic dismissal HUMAN RESOURCES Redeployment Reorganisation UWV employment law

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