Altroverso Dutch Market, Rulings, Risk

Selling Business Property Gives Reinvestment Plans More Room, Not Freedom

Dutch tax guidance gives businesses more room to include earlier same-year investments in the HIR book-value test after a property sale.

Belastingdienst HIR Linda Pavan REAL ESTATE business property cash flow corporate tax fixed assets property sale tax planning tax records

Jul 19, 2026 Real Estate

Weak Leave Records Put Wages, Cash and Trust at Risk

Leave approval alone does not explain what happened to an employee’s hours or wages. Clear records reduce payroll corrections, cash surprises and disputes.

Dutch employment law HR administration HUMAN RESOURCES Linda Pavan holiday leave leave records payroll payroll control small employers wage claims working-time registration

Jul 19, 2026 Human Resources

Before Founder Cash, Dutch Tax Asks Who Earned the Receipt

Dutch tax proceedings show why the owner of a receipt must be clear before company cash moves to a founder or enters the cash plan.

BV CV DGA LEDGER & TAX Linda Pavan cash flow provisional assessment recordkeeping tax attribution tax interest vennootschapsbelasting

Jul 10, 2026 Ledger & Tax

Foreign Digital Tax Costs Depend on Design Before Deduction

A foreign digital services tax may be deductible from Dutch taxable profit, but the levy’s design, creditability and records determine the treatment.

Belastingdienst Dutch corporate tax LEDGER & TAX Linda Pavan Wet Vpb 1969 corporate income tax cross-border tax digital services tax ledger control platform economy tax timing

Jul 9, 2026 Ledger & Tax

Inheritance Tax Gives Founders More Time, Not Less Work

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 Linda Pavan Successiewet estate liquidity estate planning family business inheritance tax tax cash flow

Jul 8, 2026 Ledger & Tax

Digital Rules Are Reaching the Small Firm’s Supplier Contracts

Paolo Maria Pavan

Dutch small firms are already digital. The next pressure is proof: contracts, AI tools, supplier files, incident routes and product evidence.

AI Act COMPLIANCE Cyber Resilience Act DORA Data Act GOVERNANCE NIS2 Paolo Maria Pavan SMEs cybersecurity digital regulation

Jul 6, 2026 Compliance

Box 3 Reform Advances, but Owners Still Need Patience

Box 3 is becoming a cash, dates, and records file. Owners should keep expected relief separate from payroll, invoices, and short-term planning.

Belastingdienst Dutch tax LEDGER & TAX Linda Pavan VAB VWB actual return box 3 cash flow owner-managers tax proof

Jul 6, 2026 Ledger & Tax

Dutch Payroll Choices Move From Wage Rise to Cash Discipline

Dutch employers face payroll pressure from wages, travel reimbursement, WKR space, contract form, minimum wage, and sickness cover in 2026.

AWf CAO Rijk HUMAN RESOURCES Linda Pavan WKR false self-employment kilometre allowance labour market minimum wage payroll wages

Jul 6, 2026 Human Resources

New-Build Sales Slip as Dutch Housing Plans Meet the Buyer’s Limit

Paolo Maria Pavan

On a Monday morning, a small developer does not look at the housing shortage first. He looks at the reservation list. Which buyers are still interested, which mortgage adviser has gone quiet, which co...

Paolo Maria Pavan REAL ESTATE

Jul 6, 2026 Real Estate

Founder Tax Costs Can Drain Cash When the BV Picks the Wrong Role

A practical founder note on splitting BV advice costs, DGA private compliance, payroll items, and tax records before cash planning suffers.

BV BV costs DGA GILTI LEDGER & TAX Linda Pavan cash flow corporate tax customary salary ledger control tax compliance

Jul 6, 2026 Ledger & Tax

Europe Offers One VAT Door, Your Invoices Still Carry the Risk

The Dutch single VAT registration bill may reduce foreign registrations, but EU invoices still need clean OSS files, ICP matching, and ten-year proof.

Dutch tax EU VAT EU trade ICP LEDGER & TAX Linda Pavan OSS VAT ViDA cross-border trade small business control

Jul 5, 2026 Ledger & Tax

EU Tax Cooperation Is Now a File Problem

Paolo Maria Pavan

EU tax cooperation now depends on clean company records, clear file ownership and proof of delivery across platforms, advisers, crypto routes and group reporti.

Belastingdienst COMPLIANCE DAC DAC6 DAC7 DAC8 DAC9 Paolo Maria Pavan Wettenbank platform reporting tax cooperation

Jul 5, 2026 Compliance

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