Altroverso Dutch Market, Rulings, Risk

41 Articles

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The STAK Worked Until the Company Needed Its Money Back

Paolo Maria Pavan

A Gelderland court removed a STAK director who used overlapping roles and priority rights to impede the BV’s recovery of debts owed to it.

Conflicts of interest Debt recovery Dutch corporate law GOVERNANCE STAK corporate governance family business

Aug 26, 2026 Governance

When a Company Loses Control, Its Records Must Still Answer

Paolo Maria Pavan

A Rotterdam criminal judgment highlights why directors must ensure that company records remain complete, readable and available to a curator.

Director duties GOVERNANCE Netherlands bankruptcy bookkeeping business continuity corporate governance

Aug 25, 2026 Governance

Changing BV Voting Rights Means Rewriting Who Really Holds Control

Paolo Maria Pavan

A practical checklist for changing BV voting rights, using non-voting shares or a STAK, and aligning the deed, UBO registration and tax position.

BV governance BV voting rights Dutch share classes GOVERNANCE Paolo Maria Pavan STAK UBO changing BV voting rights non-voting BV shares shareholders voting rights

Aug 21, 2026 Governance

When Checkout Skips the Safeguard, the Sale Carries Further Costs

Paolo Maria Pavan

A missed affordability check shows why checkout controls need clear ownership, daily exception reports and authority to pause sales.

AFM CCDII COMPLIANCE GOVERNANCE Paolo Maria Pavan checkout controls consumer credit consumer credit controls responsible lending software controls telecom credit

Aug 20, 2026 Compliance

Paying BV Wages Elsewhere Can Distort Two Businesses at Once

A sole proprietorship can fund a BV’s wage payment, but that does not automatically move the employer role or wage cost.

BV Dutch tax GOVERNANCE LEDGER & TAX Linda Pavan business costs employment relationship payroll payroll tax sole proprietorship wage costs

Aug 17, 2026 Ledger & Tax

DORA Registers Improved, but Local Responsibility Still Sits With Management

Paolo Maria Pavan

DORA register acceptance has improved, but managers still need clear contracts, owners and incident routes when an ICT service fails.

AFM COMPLIANCE DORA DORA management responsibility Financial firms GOVERNANCE ICT risk Paolo Maria Pavan financial supervision incident reporting outsourcing

Aug 7, 2026 Compliance

A Silent Preference Accrual Can Rewrite Management’s Tax Position

Capitalised preference returns can change management equity ratios and tax treatment. Keep the cap table, waterfall, contracts and records aligned.

Dutch tax GOVERNANCE LEDGER & TAX Linda Pavan cap table capitalised preference returns cumulative preference shares lucrative interest management equity preference shares private equity

Aug 4, 2026 Ledger & Tax

When Tax Planning Needs Fiction, Someone Must Stop the Work

Paolo Maria Pavan

A Dutch ruling shows why cross-border tax planning needs real work, clear adviser warnings and cash flows that match the business.

COMPLIANCE GOVERNANCE Paolo Maria Pavan Rechtbank Oost-Brabant adviser liability business substance cross-border tax emigration substantial shareholding tax compliance tax residence

Jul 30, 2026 Compliance

When BV and Personal Returns Tell Different Stories, Tax Risk Grows

A mismatch between BV records and a director’s personal tax return can lead to reassessment, interest, cash pressure, and extra file review.

BV tax BV tax return DGA GOVERNANCE LEDGER & TAX Linda Pavan ODV annuity income tax navordering tax records

Jul 30, 2026 Ledger & Tax

Retirement Changes the Diary, Not Necessarily the DGA Salary

Retirement does not end the Dutch DGA salary test. Check the founder’s work, salary benchmarks, payroll records, contracts, and company cash.

DGA salary Dutch tax GOVERNANCE LEDGER & TAX Linda Pavan customary salary holding BV payroll payroll tax retirement retirement DGA salary rules

Jul 28, 2026 Ledger & Tax

A Signed Grid Offer Cannot Carry Your Opening Date Alone

Paolo Maria Pavan

A signed grid offer may not confirm usable power. Learn how transport capacity can affect opening dates, contracts, cash and project records.

ACM GOVERNANCE Liander Paolo Maria Pavan cash flow contracts electricity grid grid capacity housing development net congestion project governance

Jul 28, 2026 Governance

When Audit Responsibility Travels Beyond the Partner’s Signature

Paolo Maria Pavan

Dutch audit responsibility is widening beyond one signature. Contracts, file records, internal reviews and escalation routes can shape the outcome of a dispute.

AFM COMPLIANCE GOVERNANCE Paolo Maria Pavan Partner liability Professional responsibility accountant liability audit quality evidence records maatschap professional firms

Jul 20, 2026 Compliance

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