Blog & Columns | Pavan Geraedts

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

Property VAT Can Outlive the Renovation Budget by Five Years

Aug 25, 2026 Ledger & Tax

Qualifying Dutch property services can remain subject to VAT adjustment for five years, making later use and reliable VvE records essential.

Dutch VAT LEDGER & TAX Property VAT REAL ESTATE Tax administration VAT deduction VvE

Travel Allowances Expose the Gaps Between Hiring, Planning and Payroll

Aug 24, 2026 Human Resources

A small travel allowance can expose large gaps between recruitment, planning, the hirer and payroll. Reliable payment depends on complete terms, locations and handovers.

Agency work Equal treatment HUMAN RESOURCES Netherlands Travel allowances employment conditions payroll

The Last-Minute Shift That Can Expose the Whole Business

Aug 24, 2026 Compliance

Paolo Maria Pavan

A last-minute replacement can expose weaknesses across work authorisation, identity checks, time records and payroll. A Dutch enforcement case shows why the entire chain must remain consistent.

COMPLIANCE Netherlands labour compliance minimum wage payroll work permits working time

Dutch Customers Keep Buying, but Every Sale Must Earn Its Keep

Aug 21, 2026 Market Pulse

Paolo Maria Pavan

Dutch spending continues despite weak confidence, but uneven demand and higher costs require small firms to judge every sale by margin and cash.

DUTCH ECONOMY MARKET PULSE cash flow consumer confidence profit margins retail small business

Dutch Builders Invoice More While Housing Waits in the Pipeline

Aug 21, 2026 Real Estate

Paolo Maria Pavan

Dutch builders are invoicing more, but extra working days, higher material prices and delayed projects can leave margin and cash behind.

CBS Dutch construction Paolo Maria Pavan REAL ESTATE building materials building permits cash flow construction turnover contractors housing pipeline labour shortage

More Jobseekers Will Not Make Dutch Hiring Cheap or Simple

Aug 21, 2026 Market Pulse

Paolo Maria Pavan

The Dutch labour market is easing, but suitable staff and affordable payroll remain separate issues. Review margin, demand and cash before hiring.

CBS Dutch labour market MARKET PULSE Netherlands labour market Paolo Maria Pavan UWV cash flow small business staffing unemployment wage costs

The Ironman Entry Fee Can Cost More Than the Race

Aug 21, 2026 Ledger & Tax

Paying an employee’s race entry can use WKR room and trigger an 80% final levy. Record the payroll choice before paying the invoice.

LEDGER & TAX Linda Pavan WKR WKR final levy WKR free allowance 2026 employee benefits employee race entry tax payroll tax race entry fee WKR small employers sport

Changing BV Voting Rights Means Rewriting Who Really Holds Control

Aug 21, 2026 Governance

Paolo Maria Pavan

A practical checklist for changing BV voting rights, using non-voting shares or a STAK, and aligning the deed, UBO registration and tax position.

BV governance BV voting rights Dutch share classes GOVERNANCE Paolo Maria Pavan STAK UBO changing BV voting rights non-voting BV shares shareholders voting rights

The Quiet Payroll Month That Still Demands an Employer’s Attention

Aug 21, 2026 Human Resources

No salary payment does not remove the Dutch payroll filing obligation. Check whether the period requires a nihilaangifte or nulaangifte.

Belastingdienst DGA HUMAN RESOURCES Linda Pavan cash flow customary wage employment records loonaangifte nihilaangifte nulaangifte payroll tax

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