Blog & Columns | Pavan Geraedts

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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

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

Using VAT Cash for Other Bills Changes the Risk

Sep 9, 2026 Ledger & Tax

A correct VAT return can still expose a serious control failure when the declared amount is used for wages, suppliers or other operating costs.

LEDGER & TAX VAT cash flow corporate governance payment difficulties tax compliance

When Interest Leaves the Bank but Not the Tax Bill

Sep 1, 2026 Ledger & Tax

Dutch interest-deduction limits can separate the cash cost of debt from its tax benefit, especially in property and cross-border structures.

Dutch tax LEDGER & TAX Property financing cash flow corporate tax earnings stripping interest deduction

Retail Sales Are Rising, but the Till Tells Only Half the Story

Aug 26, 2026 Market Pulse

Paolo Maria Pavan

Dutch retail sales and volumes rose in the second quarter of 2026, but selective demand, stock exposure and omnichannel costs still put pressure on margin and cash.

Dutch retail MARKET PULSE cash flow consumer demand inventory omnichannel retail margins

Dutch Customers Keep Buying, but Every Sale Must Earn Its Keep

Aug 21, 2026 Market Pulse

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

Dutch Builders Invoice More While Housing Waits in the Pipeline

Aug 21, 2026 Real Estate

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

More Jobseekers Will Not Make Dutch Hiring Cheap or Simple

Aug 21, 2026 Market Pulse

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

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

Aug 21, 2026 Human Resources

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

A Cooler Wage Headline Will Not Lighten September’s Payroll

Aug 20, 2026 Human Resources

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

Dutch Industry’s Revenue Rebound Still Leaves Cash Doing the Hard Work

Aug 19, 2026 Market Pulse

Paolo Maria Pavan

Dutch industry returned to growth in Q2 2026, but price effects, uneven orders and working-capital pressure still demand close attention.

Dutch industry MARKET PULSE Paolo Maria Pavan cash flow industrial turnover insolvency risk labour shortages manufacturing order books pricing turnover

After Two Years of Sickness, Small Payroll Choices Carry Large Costs

Aug 19, 2026 Human Resources

After 104 weeks of sickness, leave hours, recurring pay and compensation deadlines can change the final payroll settlement.

HUMAN RESOURCES Linda Pavan UWV cash flow employment law final payroll after long-term sickness holiday hours long-term sickness payroll payroll control transition payment

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