Altroverso Dutch Market, Rulings, Risk

28 Articles

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The Quiet Payroll Month That Still Demands an Employer’s Attention

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

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

The Home Charger Is Simple Until the Employee Leaves

A home charger can be simple for payroll but difficult at employee exit. Clear records connect electricity costs, ownership, ERE income and return terms.

Belastingdienst ERE certificates HUMAN RESOURCES Linda Pavan company cars electric vehicles employment terms fleet control home charging payroll payroll tax

Aug 19, 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

Crypto Tax Reporting Begins at Onboarding, Not at Filing

Paolo Maria Pavan

DAC8 starts with customer onboarding and transaction records. Map the data, owners, checks, and deadlines before the first report is due.

Belastingdienst COMPLIANCE DAC8 DAC8 reporting DAC9 Paolo Maria Pavan Pillar Two crypto reporting data controls minimum tax tax compliance

Aug 10, 2026 Compliance

A Box 2 Tax Benefit Can Unsettle the Household Refund

An old box 2 loss can lower one partner’s tax while creating a repayment for the other. Track both assessments as one household cash file.

Belastingdienst Box 2 LEDGER & TAX Linda Pavan box 2 loss box 2 tax credit refund fiscal partners former directors household cash household cash flow tax credits

Aug 10, 2026 Ledger & Tax

A Clearer Tax Screen Will Not Reserve Your BV’s Cash

Corporate tax assessments are easier to see. Learn how to match your BV's tax provision, payment date, and available cash.

BV corporate tax cash planning Belastingdienst Dutch BV LEDGER & TAX Linda Pavan cash flow cash planning corporate tax provisional assessment tax assessments tax control

Aug 7, 2026 Ledger & Tax

Fewer Jobs, Scarcer Flexibility: Dutch Employers Face a New Staffing Squeeze

Dutch employers face persistent hiring pressure, rising labour costs, fewer agency jobs, and closer scrutiny of contractor relationships.

Belastingdienst CBS Dutch labour market HUMAN RESOURCES Linda Pavan Payroll costs employment relationships hiring small business cash flow vacancies zzp

Aug 3, 2026 Human Resources

A Surprisingly Low Tax Assessment Can Disrupt Tomorrow’s Cash

A low Dutch tax assessment may lead to additional tax, interest and cash pressure. Check it against the transaction, return and tax calculation.

AWR Article 16 AWR Belastingdienst Dutch tax LEDGER & TAX Linda Pavan additional assessment cash flow owner-managed business share sale tax control

Jul 31, 2026 Ledger & Tax

Three Months Can Separate an Expat Hire From Its Payroll Promise

Paolo Maria Pavan

A three-month contract deadline can decide whether the expatregeling continues after an employer change. Check the dates, request, salary, and payroll file.

30% ruling Belastingdienst LEDGER & TAX Paolo Maria Pavan employment contracts expatregeling international hiring international staff payroll payroll tax tax compliance

Jul 31, 2026 Ledger & Tax

A Medical Story Does Not Remove VAT From the Treatment

Beauty practices must prove therapeutic purpose and professional quality per treatment before using the Dutch medical VAT exemption.

Belastingdienst LEDGER & TAX Linda Pavan VAT beauty practices beauty sector huidtherapie input VAT medical exemption mixed turnover recordkeeping

Jul 30, 2026 Ledger & Tax

A €120,000 Management Invoice May Tell the Wrong Payroll Story

A management invoice does not determine DGA salary. Check whether contracts, daily work, payroll and intercompany records tell the same story.

Belastingdienst DGA salary LEDGER & TAX Linda Pavan customary salary doorbetaaldloonregeling holding company holding structure management agreement management fees payroll tax

Jul 30, 2026 Ledger & Tax

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