Blog & Columns | Pavan Geraedts

376 Articles

BV Bankruptcy Does Not Erase the Line Around Personal Liability

Oct 5, 2026 Governance

Paolo Maria Pavan

When a Dutch BV fails, creditors may look to its directors and other family members. Personal liability, however, requires evidence about conduct, authority, timing and promises—not merely an unpaid invoice.

BV bankruptcy Creditor rights GOVERNANCE Netherlands corporate governance director liability family business

A Gross Artist Fee Starts With the Agreement, Not the Invoice

Oct 5, 2026 Ledger & Tax

A gross artist fee is not determined by the invoice alone. For each Dutch performance, the agreement, working reality, payment chain and tax records must align before the money moves.

Dutch artists scheme Employment status LEDGER & TAX VAT artist taxation cultural organisations withholding tax

At 3.4 Percent, Dutch Inflation Splits Costs From Customer Patience

Oct 5, 2026 Market Pulse

Paolo Maria Pavan

Dutch inflation reached 3.4%, but energy, wages and demand are moving unevenly. Small firms must connect pricing, contracts, margins and cash.

Dutch inflation MARKET PULSE cash flow contracts margins pricing small business

A Backdated Staff Allowance Can Leave Payroll Carrying the Cost

Oct 5, 2026 Ledger & Tax

A reasonable backdated staff allowance can still fail the targeted exemptions. The dates, supporting evidence and payroll classification determine the tax and cash outcome.

Employee expenses GOVERNANCE LEDGER & TAX Staff allowances WKR payroll wage tax

Dutch Chain Rules Will Reach Small Suppliers Through Contracts First

Oct 3, 2026 Compliance

Paolo Maria Pavan

Dutch chain rules may first reach small suppliers through questionnaires, contractual assurances and audit rights rather than direct statutory duties.

COMPLIANCE CSDDD Dutch law Supplier contracts supply chains

A Future Safe Harbour Cannot Protect Today’s Freelancer Roster

Oct 2, 2026 Compliance

Paolo Maria Pavan

The proposed Zelfstandigenwet offers a future route to clearer self-employment status, but current enforcement, payroll exposure and employee-like working practices require attention now.

COMPLIANCE Employment status Freelancers Netherlands Zelfstandigenwet payroll tax

Millionaire Wealth and a Modest Tax Bill Can Both Be True

Oct 2, 2026 Ledger & Tax

A founder can hold substantial wealth through a growing company while reporting modest personal income. The real test is whether salary, dividends, loans, liquidity and tax records remain consistent.

Box 2 Dutch taxation LEDGER & TAX box 3 corporate governance founder finance income tax

Payroll, WIA and Box 3 Pull Cash Planning Apart

Oct 2, 2026 Ledger & Tax

Payroll rules, WIA exposure and the future of Box 3 meet in one cash forecast but require separate decisions, records and explanations.

Dutch payroll LEDGER & TAX WIA box 3 cash planning social security tax

Better Dutch Numbers Still Demand Patience Before Expansion

Oct 2, 2026 Market Pulse

Paolo Maria Pavan

Dutch economic indicators are improving, but uneven demand, cautious consumers and delayed payments mean small firms should expand only when margin and cash support it.

Business expansion DUTCH ECONOMY MARKET PULSE Risk management cash flow small business

Private Ground, Company Cash, and the Tax Cost of Blurred Roles

Oct 2, 2026 Ledger & Tax

A Dutch court treated a BV’s payment of its shareholder’s private-land remediation costs as a profit distribution. The ruling shows why ownership, contractual duties and payment routes must align.

Box 2 Dutch tax LEDGER & TAX Profit distribution Soil remediation corporate governance

A Fake Crypto Balance Can Put a Real Home at Risk

Oct 2, 2026 Compliance

Paolo Maria Pavan

Boiler-room fraud can turn an imaginary crypto balance into a real property sale. The notary’s questions may provide the last independent pause before ownership moves.

Boiler-room fraud COMPLIANCE Crypto fraud Investment fraud REAL ESTATE notaries

When BV Cash Builds on Private Land, Tax Follows the Benefit

Oct 1, 2026 Ledger & Tax

A BV-funded shed on its DGA’s private land can become a taxable profit distribution when ownership, rights, use and records fail to support the business treatment.

Box 2 DGA Dutch tax LEDGER & TAX Profit distribution VAT corporate governance

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