Blog & Columns | Pavan Geraedts

Your 2026 CAO May Have Changed the Hours You Can Sell

Jul 30, 2026 Human Resources

Check how 2026 CAO terms for leave, holidays, rest and pay affect your roster, payroll, customer capacity and margin.

5 May CAO 2026 Dutch employment law HUMAN RESOURCES Linda Pavan collective agreements holiday leave labour costs payroll rosters working time

When Management Contracts Misread the Work, Payroll Carries the Cost

Jul 30, 2026 Human Resources

Dutch management agreements must match daily work, payroll and DGA salary. See what to check in contracts, invoices and company records.

DGA DGA salary Dutch business HUMAN RESOURCES Linda Pavan customary salary employee insurance holding company management agreement payroll tax through-payment rule

One Building, Several Values: The WOZ Number Cannot Decide Alone

Jul 30, 2026 Real Estate

Paolo Maria Pavan

Separate WOZ values do not legally split a building. Check how title, rental terms and timing affect Dutch property tax valuations.

Dutch real estate Paolo Maria Pavan REAL ESTATE WOZ WOZ values and legal property box 3 inheritance tax leegwaarderatio property structure rented property tenant protection

A Quiet Founder Role Can Still Create a Payroll Reckoning

Jul 30, 2026 Ledger & Tax

Administrative work can expose a DGA salary issue. Check the founder’s duties, contracts, payroll and year-end cash position for 2026.

2026 tax DGA salary Dutch payroll tax Dutch tax LEDGER & TAX Linda Pavan customary salary founder governance holding company holding structure payroll tax

When Mortgage Relief Shrinks, Founder Cash Takes the First Hit

Jul 30, 2026 Real Estate

An accepted tax return may not settle mortgage relief. Check ownership, debt and payments before using the expected benefit in company cash planning.

Belastingdienst DGA liquidity Dutch income tax Founder cash Linda Pavan REAL ESTATE divorce income tax mortgage interest property ownership tax records

Retirement Changes the Diary, Not Necessarily the DGA Salary

Jul 28, 2026 Ledger & Tax

Retirement does not end the Dutch DGA salary test. Check the founder’s work, salary benchmarks, payroll records, contracts, and company cash.

DGA salary Dutch tax GOVERNANCE LEDGER & TAX Linda Pavan customary salary holding BV payroll payroll tax retirement retirement DGA salary rules

A Signed Grid Offer Cannot Carry Your Opening Date Alone

Jul 28, 2026 Governance

Paolo Maria Pavan

A signed grid offer may not confirm usable power. Learn how transport capacity can affect opening dates, contracts, cash and project records.

ACM GOVERNANCE Liander Paolo Maria Pavan cash flow contracts electricity grid grid capacity housing development net congestion project governance

War Abroad Is Rewriting Ordinary Dutch Business Decisions at Home

Jul 22, 2026 Compliance

Paolo Maria Pavan

Geopolitical shocks affect Dutch firms through fuel, suppliers, payments and sanctions. See practical steps for cash, records and continuity.

COMPLIANCE Dutch SMEs Paolo Maria Pavan business continuity cash flow geopolitical risk geopolitical risk Dutch business payment resilience sanctions small business supply chains

Sending an Employee Home Can Keep the Wage Bill Running

Jul 22, 2026 Human Resources

Paolo Maria Pavan

Suspending an employee in the Netherlands usually does not stop wages. Learn how to manage access, payroll, records and review dates.

Dutch Civil Code HR compliance HUMAN RESOURCES Paolo Maria Pavan employee suspension employment law non-active status payroll suspension wage continuation workplace investigations

Dutch Home Prices Are Slowing, but Local Business Pressure Is Not

Jul 22, 2026 Real Estate

Paolo Maria Pavan

Dutch house price growth is slowing, but local gaps still affect recruitment, cash flow, construction projects and property decisions.

Dutch housing market Groningen Paolo Maria Pavan REAL ESTATE business location construction pipeline existing homes home prices mortgage capacity new-build housing small business

Two Days at Work Can Still Carry a €58,000 Salary Question

Jul 22, 2026 Ledger & Tax

Working two days does not automatically cut a DGA salary. See what payroll, comparable pay, group salaries and records must support in 2026.

2026 tax BV cash flow DGA salary Dutch BV Dutch payroll LEDGER & TAX Linda Pavan aanmerkelijk belang customary salary fictitious salary payroll tax

The 183-Day Shortcut Can Leave Cross-Border Payroll Exposed

Jul 22, 2026 Human Resources

The 183-day rule does not settle cross-border payroll. See what to track for tax, social security, costs, and Dutch-German home working.

183-day rule 183-day rule cross-border payroll A1 declaration Dutch employers Dutch-German treaty HUMAN RESOURCES Linda Pavan cross-border payroll hybrid work material employer social security

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