Blog & Columns | Pavan Geraedts

Foreign Records Still Leave Dutch Tax Responsibility Close to Home

Aug 10, 2026 Ledger & Tax

Foreign records may remain within reach for Dutch tax purposes. Map access rights, preserve request trails and reconcile records before problems arise.

AWR Dutch tax records LEDGER & TAX Linda Pavan foreign records Dutch tax foreign structures information order practical record access tax governance tax information order tax records

Bonus Shares Can Create a Tax Bill Before Any Cash Arrives

Aug 10, 2026 Ledger & Tax

Issuing bonus shares from profit reserves can create an immediate Dutch dividend-tax payment. A foreign shareholder may seek a refund later.

Article 10a Dutch bonus shares LEDGER & TAX Linda Pavan bonus shares bonus shares tax cross-border ownership dividend tax dividend tax on bonus shares dividend tax without cash tax refunds

Your Customs Guarantee Can Run Out Before the Trucks Do

Aug 10, 2026 Compliance

Paolo Maria Pavan

A valid customs permit does not guarantee enough room for the next movement. Changing volumes and longer storage can use up guarantee capacity.

COMPLIANCE Guarantees Paolo Maria Pavan Trade cash flow continuous customs guarantee customs customs exposure customs guarantee capacity customs reference amount transit guarantee

A Share-Funded Merger Can Preserve Cash While Moving the Tax Risk

Aug 10, 2026 Ledger & Tax

Paying with shares can preserve company cash, but the tax claim, control rights and historic obligations may continue after the merger.

Box 2 Dutch share merger LEDGER & TAX Linda Pavan business merger company valuation share merger share-funded merger tax risk tax deferral tax-deferred merger voting rights

Dutch Business Confidence Rebounded, but Cash Still Sets the Pace

Aug 10, 2026 Market Pulse

Paolo Maria Pavan

Dutch business confidence has improved, but uncertain demand still affects cash and investment. Use signed orders, margins, and payment dates to test decisions.

DUTCH ECONOMY MARKET PULSE Paolo Maria Pavan SME resilience business confidence cash flow geopolitical risk investment market pressure small business working capital

Foreign Supplier VAT Can Erase the KOR Advantage

Aug 10, 2026 Ledger & Tax

A Dutch court ruling shows how foreign supplier invoices can create irrecoverable VAT for a business using the KOR.

KOR LEDGER & TAX Linda Pavan VAT cash flow cross-border trade foreign supplier VAT under KOR foreign suppliers reverse charge tax control webshops

A Box 2 Tax Benefit Can Unsettle the Household Refund

Aug 10, 2026 Ledger & Tax

An old box 2 loss can lower one partner’s tax while creating a repayment for the other. Track both assessments as one household cash file.

Belastingdienst Box 2 LEDGER & TAX Linda Pavan box 2 loss box 2 tax credit refund fiscal partners former directors household cash household cash flow tax credits

AI Saves Drafting Time, but Professional Trust Still Needs Hours

Aug 10, 2026 Compliance

Paolo Maria Pavan

AI can prepare a polished client draft in minutes. Professional firms still need time to verify sources, protect confidential data and approve the result.

AI compliance AI governance COMPLIANCE Dutch regulation Paolo Maria Pavan accountancy automation bias client confidentiality client data professional services work pressure

Dutch Shoppers Are Spending More, but Growth Can Drain Cash

Aug 10, 2026 Market Pulse

Paolo Maria Pavan

Dutch spending is rising in selected categories, but extra stock, staffing, delivery and returns can put pressure on small-business cash.

Dutch consumer spending MARKET PULSE Paolo Maria Pavan business confidence cash flow consumer spending durable goods household consumption pricing retail small business cash flow

Childcare Allowance Rose, but the Monthly Invoice Still Decides

Aug 10, 2026 Ledger & Tax

Dutch childcare reimbursement rose in 2025, but parents still pay every euro above the state’s hourly cap. That gap affects household cash, staff planning and.

LEDGER & TAX Linda Pavan childcare allowance childcare providers childcare tariffs childminders family cash flow household cash flow labour market small business small employers

Dutch Fast Food Keeps Expanding While Each Sale Carries More Weight

Aug 10, 2026 Market Pulse

Paolo Maria Pavan

Dutch fast-food outlets and sales keep growing, but payroll, delivery fees, tax and local competition put more pressure on each transaction.

CBS DUTCH ECONOMY MARKET PULSE Paolo Maria Pavan cash flow fast food hospitality labour costs market pressure retail competition small business

When a Valued Employee Turns 67, Payroll Crosses a Boundary

Aug 10, 2026 Human Resources

When an employee reaches AOW age, contract, payroll and sickness rules can change. A defined role and handover plan keep the arrangement workable.

AOW Dutch HR HUMAN RESOURCES Linda Pavan Older workers employee reaches AOW age employment contracts labour market payroll sickness absence workforce planning

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