Blog & Columns | Pavan Geraedts

Paying BV Wages Elsewhere Can Distort Two Businesses at Once

Aug 17, 2026 Ledger & Tax

A sole proprietorship can fund a BV’s wage payment, but that does not automatically move the employer role or wage cost.

BV Dutch tax GOVERNANCE LEDGER & TAX Linda Pavan business costs employment relationship payroll payroll tax sole proprietorship wage costs

A Sick Employee’s Holiday Request Reaches Far Beyond the Roster

Aug 17, 2026 Human Resources

A holiday request during sickness affects leave, full pay, staff planning and reintegration. Check every record before payroll closes.

Dutch labour law HUMAN RESOURCES Linda Pavan holiday during sick leave holiday entitlement holiday leave payroll re-integration reintegration sickness absence small employers

Higher Wages Meet Cautious Customers at the Small Business Counter

Aug 17, 2026 Market Pulse

Paolo Maria Pavan

Dutch wages and labour costs are rising faster than prices. Small businesses should check whether margin and cash can cover the next payroll dates.

MARKET PULSE Netherlands Paolo Maria Pavan cao cash flow consumer confidence inflation payroll purchasing power small business wages

A Fairer Tax Rule Could Still Shrink an Employee’s Payslip

Aug 17, 2026 Human Resources

A 2027 tax change may lower the net pay of employees receiving certain disability benefits through payroll. Employers should prepare their files, systems and c.

2027 2027 tax change HUMAN RESOURCES Linda Pavan UWV WGA employee communication employment tax credit occupational disability payroll wage tax

A Different Payer Can Turn a Simple Sale Into Questions

Aug 17, 2026 Compliance

Paolo Maria Pavan

A payment from someone other than the invoiced customer can be valid. Clear records help staff answer questions and keep invoices, cash and contracts connected.

COMPLIANCE FIU-Nederland Paolo Maria Pavan SME governance UBO UBO register Wwft cash payments payment controls payment records third-party payments

Low Savings Interest May Still Fail the Box 3 Comparison

Aug 15, 2026 Ledger & Tax

The box 3 counter-evidence route uses the actual return on your full private asset position. The tax-free allowance does not reduce that return.

Dutch tax Entrepreneurs LEDGER & TAX Linda Pavan Savings actual return box 3 cash flow owner-managers private wealth tax records

A Shared Home Does Not Secure the Inheritance Tax Partner Exemption

Aug 15, 2026 Ledger & Tax

A shared parent-child home does not qualify for the inheritance tax partner exemption. Home rights, value and available cash must be checked separately.

Dutch tax LEDGER & TAX Linda Pavan cash flow estate liquidity estate planning family property fiscal partnership home valuation inheritance tax succession

A Large Business Bank Balance Still Needs a Credible Job

Aug 15, 2026 Ledger & Tax

A large cash balance in a Dutch sole proprietorship can move to box 3 when the business cannot show a credible need for the money.

Business cash LEDGER & TAX Linda Pavan Rechtbank Den Haag box 3 cash reserves hours criterion income tax sole proprietorship working capital zelfstandigenaftrek

An Old Inheritance Debt Can Reach Into the Family Business

Aug 15, 2026 Ledger & Tax

A balancing debt from an earlier estate can return years later. Complete records help protect the inheritance tax position and family business cash.

Dutch tax LEDGER & TAX Linda Pavan business succession cash flow estate planning estate records family business inheritance tax record keeping succession

Fewer Dutch Bankruptcies Offer Breathing Room, Not Easy Growth

Aug 14, 2026 Market Pulse

Paolo Maria Pavan

Dutch bankruptcies fell in July 2026. Businesses still need to watch margins, invoices and short-term cash, especially in pressured sectors.

CBS Dutch business bankruptcies MARKET PULSE Netherlands Paolo Maria Pavan bankruptcies business confidence cash flow market pressure sector risk small business

Dutch House Prices Still Rise, but Local Liquidity Sets the Terms

Aug 14, 2026 Real Estate

Paolo Maria Pavan

Dutch house prices are still rising, but local demand determines what a sale can deliver and when the cash becomes available.

CBS Dutch housing Dutch housing market Kadaster Paolo Maria Pavan REAL ESTATE cash flow house prices local markets property decisions small business

July’s Inflation Rise Leaves Dutch Firms With a Pricing Dilemma

Aug 14, 2026 Market Pulse

Paolo Maria Pavan

Higher fuel and energy costs can reduce margin before a company updates its quotes. Check each job, contract, and payment date.

CBS Dutch inflation MARKET PULSE Netherlands Paolo Maria Pavan cash flow energy costs fuel costs inflation pricing small business

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