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283 Articles

Travel Allowances Expose the Gaps Between Hiring, Planning and Payroll
Linda Pavan
A small travel allowance can expose large gaps between recruitment, planning, the hirer and payroll. Reliable payment depends on complete terms, locations and handovers.
Agency work Equal treatment HUMAN RESOURCES Netherlands Travel allowances employment conditions payroll
Aug 24, 2026 Human Resources

The Last-Minute Shift That Can Expose the Whole Business
Paolo Maria Pavan
A last-minute replacement can expose weaknesses across work authorisation, identity checks, time records and payroll. A Dutch enforcement case shows why the entire chain must remain consistent.
COMPLIANCE Netherlands labour compliance minimum wage payroll work permits working time
Aug 24, 2026 Compliance

Dutch Customers Keep Buying, but Every Sale Must Earn Its Keep
Paolo Maria Pavan
Dutch spending continues despite weak confidence, but uneven demand and higher costs require small firms to judge every sale by margin and cash.
DUTCH ECONOMY MARKET PULSE cash flow consumer confidence profit margins retail small business
Aug 21, 2026 Market Pulse

Dutch Builders Invoice More While Housing Waits in the Pipeline
Paolo Maria Pavan
Dutch builders are invoicing more, but extra working days, higher material prices and delayed projects can leave margin and cash behind.
CBS Dutch construction Paolo Maria Pavan REAL ESTATE building materials building permits cash flow construction turnover contractors housing pipeline labour shortage
Aug 21, 2026 Real Estate

More Jobseekers Will Not Make Dutch Hiring Cheap or Simple
Paolo Maria Pavan
The Dutch labour market is easing, but suitable staff and affordable payroll remain separate issues. Review margin, demand and cash before hiring.
CBS Dutch labour market MARKET PULSE Netherlands labour market Paolo Maria Pavan UWV cash flow small business staffing unemployment wage costs
Aug 21, 2026 Market Pulse

The Ironman Entry Fee Can Cost More Than the Race
Linda Pavan
Paying an employee’s race entry can use WKR room and trigger an 80% final levy. Record the payroll choice before paying the invoice.
LEDGER & TAX Linda Pavan WKR WKR final levy WKR free allowance 2026 employee benefits employee race entry tax payroll tax race entry fee WKR small employers sport
Aug 21, 2026 Ledger & Tax

Changing BV Voting Rights Means Rewriting Who Really Holds Control
Paolo Maria Pavan
A practical checklist for changing BV voting rights, using non-voting shares or a STAK, and aligning the deed, UBO registration and tax position.
BV governance BV voting rights Dutch share classes GOVERNANCE Paolo Maria Pavan STAK UBO changing BV voting rights non-voting BV shares shareholders voting rights
Aug 21, 2026 Governance

The Quiet Payroll Month That Still Demands an Employer’s Attention
Linda Pavan
No salary payment does not remove the Dutch payroll filing obligation. Check whether the period requires a nihilaangifte or nulaangifte.
Belastingdienst DGA HUMAN RESOURCES Linda Pavan cash flow customary wage employment records loonaangifte nihilaangifte nulaangifte payroll tax
Aug 21, 2026 Human Resources

When Nobody Is Paid, Payroll Still Has a Story to Tell
Linda Pavan
No wages paid does not mean no payroll filing. Check whether a nihilaangifte or nulaangifte fits the employment record.
Belastingdienst DGA salary HR records HUMAN RESOURCES Linda Pavan UWV employers loonaangifte nihilaangifte nulaangifte payroll tax
Aug 21, 2026 Human Resources

A Cooler Wage Headline Will Not Lighten September’s Payroll
Linda Pavan
Wage growth is slowing, but Dutch employers still face higher wage floors, scarce staff and customer contracts that reprice too late.
Dutch wages HUMAN RESOURCES Linda Pavan Payroll costs cao cash flow labour market minimum wage payroll small business small employers
Aug 20, 2026 Human Resources

The Foreign Sale Can Change Tax Before Cash Reaches Home
Linda Pavan
Foreign contracts, operational locations and working days can change withholding, payroll and taxable presence before year-end.
Dutch business LEDGER & TAX Linda Pavan cross-border business cross-border payroll international tax ledger control permanent establishment software licences tax treaties withholding tax
Aug 20, 2026 Ledger & Tax

The 2027 Payroll Change Employees Will Feel Before Employers
Linda Pavan
A 2027 payroll rule will change the employment tax credit on certain UWV benefits paid through employers. Employees may receive less net pay.
HUMAN RESOURCES Linda Pavan UWV UWV benefits WIA employee net pay employment tax credit payroll payroll compliance small business wage tax
Aug 20, 2026 Human Resources
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Pavan Geraedts Adviseurs

Altroverso VOF trading as Pavan Geraedts Adviseurs. A boutique professional practice in Amersfoort for fiscal advice, juridical advice and business mediation.

Chamber of Commerce: 56530021
VAT: NL852171936B01
BECON: 746393

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We acknowledge complaints as soon as possible and make reasonable efforts to find a satisfactory solution. Telephone and postal details are listed opposite.

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