Blog & Columns | Pavan Geraedts

404 Articles

Who Sits at the Cao Table Matters to Every Employer

Sep 28, 2026 Human Resources

A proposed Dutch independence requirement raises a practical question for every employer: why do cao parties have authority, and how does that authority reach payroll, prices and trust?

Collective bargaining Dutch employment law HUMAN RESOURCES cao payroll

Behind €93.2 Billion in Profit, Dutch Firms Face Unequal Conditions

Sep 28, 2026 Market Pulse

Paolo Maria Pavan

Dutch corporate profit increased strongly, but sector exposure, pricing power, wages and payment timing determine what the improvement means for an individual business.

Corporate profit DUTCH ECONOMY MARKET PULSE SMEs business governance cash flow working capital

Before Handing Over the Keys, Price the 2027 Payroll Charge

Sep 28, 2026 Ledger & Tax

Before handing over a company car, reconcile its admission date, availability, private use, payroll treatment, VAT position and potential 2027 employer charge.

Dutch tax LEDGER & TAX VAT Youngtimers company cars fleet management payroll tax

Europe’s 2027 AML Shift Puts Professional Judgement Under Scrutiny

Sep 27, 2026 Compliance

Paolo Maria Pavan

Europe’s 2027 AML framework will put greater weight on how accountants explain risk decisions, verify unusual payments and preserve supporting evidence.

AML COMPLIANCE Customer due diligence European Union Wwft accountancy

A Management Invoice Cannot Decide Where the Wage Belongs

Sep 27, 2026 Ledger & Tax

Two identical management fees can produce different payroll outcomes. The decisive issue is whether the holding supplies a genuine service or the individual works for the operating company.

LEDGER & TAX Management BV Wtta article 32d customary salary employee insurance payroll tax

Closing the Doors Does Not End the Company’s Duties

Sep 27, 2026 Compliance

Paolo Maria Pavan

Closing the doors is not the same as completing a Dutch business exit. Tax filings, employee rights, creditor claims, records and governance duties may continue long after deregistration.

Business closure COMPLIANCE Company transfer Dutch compliance Tax obligations employment law turboliquidation

Wider Dutch Border Checks Raise the Cost of Mismatched Records

Sep 25, 2026 Compliance

Paolo Maria Pavan

Wider mobile supervision near the Dutch borders will make inconsistencies between orders, routes, transport documents, tachograph data and invoices harder to resolve after the event.

Business records CMR COMPLIANCE Dutch border controls International transport Tachograph

When Staff Stop Moving, Every Dismissal Carries More Weight

Sep 25, 2026 Human Resources

As job switching slows and economic dismissals rise, employers must weigh cash pressure against scarce skills, hidden costs and a defensible employment process.

Dutch labour market Economic dismissal HUMAN RESOURCES employment law workforce planning

A Green Label Can Leave the Whole Business Answering for It

Sep 25, 2026 Governance

Paolo Maria Pavan

Stricter Dutch rules make sustainability claims a company-wide governance issue, connecting marketing language with product evidence, contracts and stock records.

ACM GOVERNANCE Greenwashing Sustainability claims consumer law

Your Border Payment Does Not Settle the Import VAT Question

Sep 24, 2026 Ledger & Tax

Import VAT is deductible only when the company’s commercial role, taxable activities and records support the claim. Article 23 improves cash flow but does not create entitlement.

Article 23 Fiscal representation Import VAT LEDGER & TAX VAT deduction customs

One Long Sickness Case Can Reshape a Small Employer’s Year

Sep 24, 2026 Human Resources

UWV reviews two years of reintegration after the fact, but a small employer must manage the operational and financial consequences every day.

HUMAN RESOURCES UWV employment law long-term sickness reintegration small employers

A Cooler Housing Market Still Raises the Cost of Hiring

Sep 24, 2026 Real Estate

Paolo Maria Pavan

Dutch house-price growth is slowing, but rents and local affordability still influence recruitment, retention and the real cost of business locations.

Dutch housing market REAL ESTATE labour costs recruitment small business

1
…
5
6
7
…
34