Blog & Columns | Pavan Geraedts

404 Articles

A Contractor Agreement Cannot Outrun the Working Week

Sep 21, 2026 Compliance

Paolo Maria Pavan

A signed contractor agreement is not decisive when daily instructions, working patterns and commercial reality point elsewhere. Dutch businesses should reassess assignments as they evolve.

COMPLIANCE Dutch tax Employment status contractors small business zzp

Dutch Bankruptcy Numbers Point Straight to Your Cash Dependencies

Sep 21, 2026 Governance

Paolo Maria Pavan

August’s Dutch bankruptcy figures are not a forecast, but they are a reason to inspect customer concentration, supplier dependence and the evidence behind expected cash receipts.

Credit risk Debtor management GOVERNANCE Netherlands SMEs bankruptcy cash flow

Tax Plan Headlines Can Distort the Cash You Actually Have

Sep 21, 2026 Ledger & Tax

Dutch Tax Plan 2027 proposals may affect deductions, investment incentives and employee options, but businesses should not treat proposed tax savings as available cash.

Dutch tax LEDGER & TAX Tax Plan 2027 business planning cash flow startersaftrek tax compliance

One Employment Settlement Can Carry Three Different Tax Stories

Sep 21, 2026 Ledger & Tax

An employment settlement may combine wage repayment, statutory interest and legal costs in one transfer. Employers should preserve each component’s separate legal, payroll and accounting treatment.

Accounting Dutch tax Employment settlements LEDGER & TAX Negative wage Statutory interest payroll

Gift Card Cash Can Bring VAT Forward Before Redemption

Sep 21, 2026 Ledger & Tax

Gift card cash may look like advance revenue, but the voucher’s terms determine whether Dutch VAT is already due or follows the eventual redemption.

Dutch VAT Gift cards LEDGER & TAX Tax accounting Vouchers cash flow hospitality

Faster AI Attacks Raise the Cost of Slow Business Decisions

Sep 21, 2026 Governance

Paolo Maria Pavan

AI is reducing the time businesses have to respond to cyber weaknesses. Small firms need clear authority over patches, access, payments and recovery before technical disruption reaches customers and cash.

AI GOVERNANCE Risk management business continuity cybersecurity small business

When Cash Tightens, Dutch Directors Need Decisions They Can Defend

Sep 20, 2026 Governance

Paolo Maria Pavan

When cash is tight, Dutch directors need current figures, timely formal action and a visible record of the reasoning behind difficult decisions.

BV Dividends Dutch governance GOVERNANCE Insolvency cash flow director liability

An Audit Signature Cannot Carry What the Business Cannot Show

Sep 20, 2026 Governance

Paolo Maria Pavan

A Dutch accountancy ruling offers a practical warning for owner-managers: commercial judgments, invoices and corrections need an evidence trail that remains understandable when people and circumstances change.

Audit evidence GOVERNANCE Internal controls cash flow contract risk

Weak Purchase Invoices Can Reopen a Closed VAT Quarter

Sep 20, 2026 Ledger & Tax

A paid and booked invoice does not automatically secure input VAT recovery. The company must still connect it to a real supply, the correct entity and taxable business use.

LEDGER & TAX Netherlands Purchase invoices VAT bookkeeping input VAT tax compliance

A Clean Sanctions Search Cannot Explain a Complicated Sale

Sep 20, 2026 Compliance

Paolo Maria Pavan

Dutch supervisors are shifting attention from simple name screening to the quality of the evidence behind sanctions decisions. Ownership, goods, destinations and payment routes must form one coherent file.

COMPLIANCE File quality GOVERNANCE Risk management Sanctions compliance Wwft accountancy

The Employee Share Sale May Land Straight in Payroll

Sep 20, 2026 Ledger & Tax

The proposed Dutch option regime may solve a liquidity mismatch, but employers will still need a reliable link between option, transaction and payroll records.

Corporate transactions Dutch startups Employee share options LEDGER & TAX Scale-ups employee participation payroll tax

Before Reclaiming Legal-Bill VAT, Ask Whose Defence You Bought

Sep 20, 2026 Ledger & Tax

A legal invoice may cover company defence, personal assistance and group work. Before reclaiming VAT, establish who received each service and what cash exposure remains.

Dutch VAT LEDGER & TAX Legal fees VAT deduction cash flow corporate governance

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