Blog & Columns | Pavan Geraedts

Planned Lower Court Fees Leave Founders With the Hardest Governance Work

Sep 19, 2026 Governance

Paolo Maria Pavan

Planned reductions in Dutch court fees may widen access to justice. Founders still need reliable records, named responsibility and control of deadlines before a dispute arises.

Court fees Dispute management GOVERNANCE Legal readiness Netherlands founders

Europe’s Supervisory Plans Put Dutch Firms’ Data Under Practical Pressure

Sep 14, 2026 Compliance

Paolo Maria Pavan

European supervisory plans and recent AFM findings are increasing the practical pressure on Dutch regulated firms to connect policies, data, ownership and outsourcing.

AFM COMPLIANCE DORA Data governance ESMA outsourcing

Your Bookkeeping Subscription Covers Less Than Trust Assumes

Sep 11, 2026 Compliance

Paolo Maria Pavan

A fixed monthly bookkeeping fee can hide disagreements about extra work, incomplete filings and access to records. Clear scope and evidence protect both parties.

Business records COMPLIANCE Invoice disputes Oral agreements bookkeeping outsourcing tax compliance

For Agency Workers, One Sickness Date Can Alter the Tax Credit

Sep 11, 2026 Ledger & Tax

For agency workers, the contract status on the sickness date can determine whether a Ziektewet payment qualifies for the employment tax credit.

Dutch payroll LEDGER & TAX UWV Ziektewet agency workers employment contracts employment tax credit

A Temporary Contract Can End, but the Employer’s Reason Still Matters

Sep 11, 2026 Human Resources

Dutch law allows a fixed-term contract to expire during sickness, but the employer must still ensure that illness, disability or a chronic condition is not the prohibited reason for non-renewal.

Dutch employment law HUMAN RESOURCES disability discrimination employers fixed-term contracts reintegration sickness absence

Using VAT Cash for Other Bills Changes the Risk

Sep 9, 2026 Ledger & Tax

A correct VAT return can still expose a serious control failure when the declared amount is used for wages, suppliers or other operating costs.

LEDGER & TAX VAT cash flow corporate governance payment difficulties tax compliance

The Hidden Cash Gap Between Foreign Dividends and Dutch Tax Credits

Sep 9, 2026 Ledger & Tax

A Hoge Raad referral exposes the cash gap created when foreign-tax relief is applied before Dutch tax credits in the box 3 calculation.

Double taxation Dutch tax Foreign dividends LEDGER & TAX box 3 tax credits withholding tax

Old Debts Grow Costly When Their Dates Stop Making Sense

Sep 9, 2026 Compliance

Paolo Maria Pavan

A Dutch childcare-benefits recovery case shows how unclear dates, payment arrangements and incomplete records can undermine an otherwise genuine debt claim.

COMPLIANCE Debt records Dutch law Enforceability Payment arrangements Private debt Recovery operation

A Paper Gift Still Demands Real Cash Every Year

Sep 9, 2026 Ledger & Tax

A Dutch court ruling shows why every paper gift needs its own annual interest calculation, payment allocation and coherent documentary trail.

Article 10 Successiewet Dutch inheritance tax Family governance LEDGER & TAX Liquidity Paper gifts estate planning

Cross-Border Hybrid Work Needs More Than a Shared Calendar

Sep 9, 2026 Human Resources

A weekly home-working day can trigger different tax, social-security and company-risk tests for Dutch employers hiring in Germany or Belgium.

Belgium Cross-border employment Germany HUMAN RESOURCES hybrid work payroll social security

A Non-Compete Clause Cannot Carry the Business on Its Own

Sep 9, 2026 Compliance

Paolo Maria Pavan

Dutch reform plans and recent case law show why non-compete protection depends on precise drafting, identifiable business interests and reliable commercial records.

COMPLIANCE Dutch employment law GOVERNANCE commercial evidence employee participation non-compete non-solicitation

FIU Follow-Up Can Pull Several Firms Into One Payment Story

Sep 8, 2026 Compliance

Paolo Maria Pavan

A routine third-party payment can become a shared evidence question for banks, accountants and other Wwft professionals when the commercial explanation is scattered across different files.

AML COMPLIANCE FIU-Nederland Wwft payment evidence third-party payments

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