Blog & Columns | Pavan Geraedts

When Nobody Is Paid, Payroll Still Has a Story to Tell

Aug 21, 2026 Human Resources

No wages paid does not mean no payroll filing. Check whether a nihilaangifte or nulaangifte fits the employment record.

Belastingdienst DGA salary HR records HUMAN RESOURCES Linda Pavan UWV employers loonaangifte nihilaangifte nulaangifte payroll tax

A Cooler Wage Headline Will Not Lighten September’s Payroll

Aug 20, 2026 Human Resources

Wage growth is slowing, but Dutch employers still face higher wage floors, scarce staff and customer contracts that reprice too late.

Dutch wages HUMAN RESOURCES Linda Pavan Payroll costs cao cash flow labour market minimum wage payroll small business small employers

The Foreign Sale Can Change Tax Before Cash Reaches Home

Aug 20, 2026 Ledger & Tax

Foreign contracts, operational locations and working days can change withholding, payroll and taxable presence before year-end.

Dutch business LEDGER & TAX Linda Pavan cross-border business cross-border payroll international tax ledger control permanent establishment software licences tax treaties withholding tax

The 2027 Payroll Change Employees Will Feel Before Employers

Aug 20, 2026 Human Resources

A 2027 payroll rule will change the employment tax credit on certain UWV benefits paid through employers. Employees may receive less net pay.

HUMAN RESOURCES Linda Pavan UWV UWV benefits WIA employee net pay employment tax credit payroll payroll compliance small business wage tax

When Checkout Skips the Safeguard, the Sale Carries Further Costs

Aug 20, 2026 Compliance

Paolo Maria Pavan

A missed affordability check shows why checkout controls need clear ownership, daily exception reports and authority to pause sales.

AFM CCDII COMPLIANCE GOVERNANCE Paolo Maria Pavan checkout controls consumer credit consumer credit controls responsible lending software controls telecom credit

The Home Charger Is Simple Until the Employee Leaves

Aug 19, 2026 Human Resources

A home charger can be simple for payroll but difficult at employee exit. Clear records connect electricity costs, ownership, ERE income and return terms.

Belastingdienst ERE certificates HUMAN RESOURCES Linda Pavan company cars electric vehicles employment terms fleet control home charging payroll payroll tax

Family Loans Keep Their Tax Weight Behind Foundations and Certificates

Aug 19, 2026 Ledger & Tax

A family BV loan can retain its Dutch tax consequences after certification or transfer to a foundation. Control, cash rights and payment records remain central.

APV LEDGER & TAX Linda Pavan SPF STAK TBS TBS regime box 3 family BV family loans tax governance

Dutch Industry’s Revenue Rebound Still Leaves Cash Doing the Hard Work

Aug 19, 2026 Market Pulse

Paolo Maria Pavan

Dutch industry returned to growth in Q2 2026, but price effects, uneven orders and working-capital pressure still demand close attention.

Dutch industry MARKET PULSE Paolo Maria Pavan cash flow industrial turnover insolvency risk labour shortages manufacturing order books pricing turnover

After Two Years of Sickness, Small Payroll Choices Carry Large Costs

Aug 19, 2026 Human Resources

After 104 weeks of sickness, leave hours, recurring pay and compensation deadlines can change the final payroll settlement.

HUMAN RESOURCES Linda Pavan UWV cash flow employment law final payroll after long-term sickness holiday hours long-term sickness payroll payroll control transition payment

A Tax-Neutral Demerger Can Carry More History Than Founders Expect

Aug 19, 2026 Ledger & Tax

A Dutch tax-neutral demerger can carry book values, restrictions, claims and deadlines into the receiving company.

Article 14a LEDGER & TAX Linda Pavan corporate income tax corporate tax family business fiscal unity legal demerger tax governance tax history tax-neutral demerger

AI Can Polish an Employment Claim, but Records Carry the Weight

Aug 19, 2026 Human Resources

AI speeds up employment-law drafting. A transition-payment claim still depends on contracts, payroll, hours, termination records and a clear calculation.

AI drafting HR records HUMAN RESOURCES Linda Pavan cash flow dismissal employment claim records employment law payroll small business transition payment

Cross-Border Directors Need More Than Yesterday’s Tax Certainty

Aug 17, 2026 Ledger & Tax

A move, board role or share payment can change a director’s tax position within one year. Check whether payroll and written tax certainty still match the facts.

Equity pay LEDGER & TAX Linda Pavan Monaco Tax certainty cross-border tax directors fiscal residence payroll salary split tax governance

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