Altroverso Dutch Market, Rulings, Risk

281 Articles

A Shared Home Does Not Secure the Inheritance Tax Partner Exemption

A shared parent-child home does not qualify for the inheritance tax partner exemption. Home rights, value and available cash must be checked separately.

Dutch tax LEDGER & TAX Linda Pavan cash flow estate liquidity estate planning family property fiscal partnership home valuation inheritance tax succession

Aug 15, 2026 Ledger & Tax

A Large Business Bank Balance Still Needs a Credible Job

A large cash balance in a Dutch sole proprietorship can move to box 3 when the business cannot show a credible need for the money.

Business cash LEDGER & TAX Linda Pavan Rechtbank Den Haag box 3 cash reserves hours criterion income tax sole proprietorship working capital zelfstandigenaftrek

Aug 15, 2026 Ledger & Tax

An Old Inheritance Debt Can Reach Into the Family Business

A balancing debt from an earlier estate can return years later. Complete records help protect the inheritance tax position and family business cash.

Dutch tax LEDGER & TAX Linda Pavan business succession cash flow estate planning estate records family business inheritance tax record keeping succession

Aug 15, 2026 Ledger & Tax

Fewer Dutch Bankruptcies Offer Breathing Room, Not Easy Growth

Paolo Maria Pavan

Dutch bankruptcies fell in July 2026. Businesses still need to watch margins, invoices and short-term cash, especially in pressured sectors.

CBS Dutch business bankruptcies MARKET PULSE Netherlands Paolo Maria Pavan bankruptcies business confidence cash flow market pressure sector risk small business

Aug 14, 2026 Market Pulse

Dutch House Prices Still Rise, but Local Liquidity Sets the Terms

Paolo Maria Pavan

Dutch house prices are still rising, but local demand determines what a sale can deliver and when the cash becomes available.

CBS Dutch housing Dutch housing market Kadaster Paolo Maria Pavan REAL ESTATE cash flow house prices local markets property decisions small business

Aug 14, 2026 Real Estate

July’s Inflation Rise Leaves Dutch Firms With a Pricing Dilemma

Paolo Maria Pavan

Higher fuel and energy costs can reduce margin before a company updates its quotes. Check each job, contract, and payment date.

CBS Dutch inflation MARKET PULSE Netherlands Paolo Maria Pavan cash flow energy costs fuel costs inflation pricing small business

Aug 14, 2026 Market Pulse

Before Calling Everyone Back, Ask What Your Company Already Promised

Paolo Maria Pavan

Changing office days requires more than a new schedule. Review existing promises, role needs, works council rights, home-workplace duties and payroll records.

Dutch labour law HUMAN RESOURCES Paolo Maria Pavan changing office days Netherlands employment home working hybrid work occupational health office attendance payroll works council

Aug 13, 2026 Human Resources

A Three-Month Company Car Can Reopen Every Payroll Month

A short company-car assignment can affect every payroll month in which the car was available. Annualised private mileage determines whether the 500-kilometre e.

Belastingdienst LEDGER & TAX Linda Pavan bijtelling company car mileage records payroll tax private mileage small employers vehicle control wage ledger

Aug 13, 2026 Ledger & Tax

When Back Pay Crosses New Year, Payroll Needs the Whole Story

Cross-year back pay requires more than a payment and new payslip. Employers need a clear chronology and consistent payroll records.

HUMAN RESOURCES Linda Pavan UWV annual income statement back pay employment law payroll payslips sick pay wage arrears wage tax

Aug 13, 2026 Human Resources

The Tank Card Was Helpful Until Payroll Had to Explain It

Informal travel support can create duplicate costs and payroll disputes. Clear records keep tank cards, allowances and final settlements aligned.

Dutch business HUMAN RESOURCES Linda Pavan WKR commuting allowance employment conditions employment law final settlement payroll tank card travel allowance

Aug 13, 2026 Human Resources

One Salary, Two Stories: Holiday Allowance Needs Clear Records

Paolo Maria Pavan

A practical check for employers whose contracts, payslips and payroll files may describe holiday allowance differently.

HUMAN RESOURCES Paolo Maria Pavan employment contracts holiday allowance hospitality labour law minimum wage payroll payslips wage compliance wage records

Aug 13, 2026 Human Resources

Retirement Changes the Founder’s Role, Not the Salary Question

A retired or part-time DGA still needs a salary file that matches the remaining work, decision-making authority, benefits, and corporate structure.

DGA salary Dutch tax LEDGER & TAX Linda Pavan customary salary founder succession holding company payroll retired DGA customary salary retirement

Aug 13, 2026 Ledger & Tax

1
…
3
4
5
…
24