Blog & Columns | Pavan Geraedts

Old Holiday Hours Can Complicate the Final Pay Conversation

Aug 28, 2026 Human Resources

A single holiday balance can conceal different accrual years, legal categories and expiry rules. Reliable records make the Dutch final-pay calculation clearer and fairer.

Dutch employment law HUMAN RESOURCES final pay holiday entitlement leave administration payroll control

Acquisition Debt Needs More Than a Commercial Origin Story

Aug 27, 2026 Ledger & Tax

Dutch acquisition debt needs more than a commercial rationale for the deal. Article 10a also requires a coherent and contemporaneous explanation of the related-party financing route.

Acquisition finance Article 10a Dutch corporate tax Interest deductibility LEDGER & TAX Related-party debt Tax evidence

The Employee Exit Risk Hiding Inside a Gemini Upload

Aug 27, 2026 Compliance

Paolo Maria Pavan

A Gemini upload during exit negotiations became part of a valid summary dismissal. The ruling shows why AI rules, access controls and departure procedures must agree.

COMPLIANCE Data security Employee exit Generative AI business continuity employment law

Retail Sales Are Rising, but the Till Tells Only Half the Story

Aug 26, 2026 Market Pulse

Paolo Maria Pavan

Dutch retail sales and volumes rose in the second quarter of 2026, but selective demand, stock exposure and omnichannel costs still put pressure on margin and cash.

Dutch retail MARKET PULSE cash flow consumer demand inventory omnichannel retail margins

A One-Year Stay Can Carry a Larger Inheritance-Tax Price

Aug 26, 2026 Ledger & Tax

A one-year stay in an inherited home can carry a larger tax value than a family expects. The wording of the will, WOZ value and cost records all matter.

LEDGER & TAX Testament Usufruct WOZ value estate planning family business inheritance tax

The 2027 Payslip Change Employers Must Explain Before January

Aug 26, 2026 Human Resources

A Dutch payroll change from 1 January 2027 may substantially reduce net payments for workers receiving specified benefits through their employer.

Disability benefits Dutch payroll Employment tax HUMAN RESOURCES Labour tax credit WGA employee communication

The STAK Worked Until the Company Needed Its Money Back

Aug 26, 2026 Governance

Paolo Maria Pavan

A Gelderland court removed a STAK director who used overlapping roles and priority rights to impede the BV’s recovery of debts owed to it.

Conflicts of interest Debt recovery Dutch corporate law GOVERNANCE STAK corporate governance family business

When a Company Loses Control, Its Records Must Still Answer

Aug 25, 2026 Governance

Paolo Maria Pavan

A Rotterdam criminal judgment highlights why directors must ensure that company records remain complete, readable and available to a curator.

Director duties GOVERNANCE Netherlands bankruptcy bookkeeping business continuity corporate governance

A Home Across the Border Can Unsettle Dutch Tax Years

Aug 25, 2026 Real Estate

Paolo Maria Pavan

A home abroad may retain Dutch owner-occupied-home treatment, but changes in income, fiscal partnership or allocation can reopen earlier tax assumptions.

Cross-border taxation Dutch tax Foreign property Mortgage interest relief REAL ESTATE Tax reassessment fiscal partnership

The Receipt Is Small, but the Payroll Decision Is Not

Aug 25, 2026 Ledger & Tax

A small receipt can conceal a significant payroll-tax decision. Dutch employers should establish who owed the supplier before applying the WKR or using a fixed expense allowance.

Dutch payroll tax Expense allowances Intermediary costs LEDGER & TAX WKR payroll compliance

AI-Edited Receipts Reveal What Small Employers Cannot Afford to Assume

Aug 25, 2026 Compliance

Paolo Maria Pavan

A Dutch dismissal ruling involving false mileage claims and AI-edited receipts shows why expense controls, payroll records and company-asset registers must provide evidence in both directions.

Artificial intelligence Asset control COMPLIANCE Dutch employment law Employment evidence Expense claims payroll

DAC8 Has Reached the Books, and January Leaves Little Room

Aug 25, 2026 Ledger & Tax

The Dutch DAC8 reporting year is already under way. Crypto providers need aligned customer, wallet and accounting records well before the first January 2027 filing.

CARF DAC8 LEDGER & TAX MiCA Netherlands crypto tax reporting

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