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41 Articles
GOVERNANCE ×
Reduced Hours Alone Cannot Set a Dutch Founder’s Salary
Linda Pavan
A part-time schedule may support a lower DGA salary in 2026. The BV still needs evidence of actual duties, authority, comparable pay and group payroll.
BV governance DGA salary Dutch tax GOVERNANCE LEDGER & TAX Linda Pavan cash flow gebruikelijk loon part-time DGA salary payroll tax small business
Jul 19, 2026 Ledger & Tax

Digital Rules Are Reaching the Small Firm’s Supplier Contracts
Paolo Maria Pavan
Dutch small firms are already digital. The next pressure is proof: contracts, AI tools, supplier files, incident routes and product evidence.
AI Act COMPLIANCE Cyber Resilience Act DORA Data Act GOVERNANCE NIS2 Paolo Maria Pavan SMEs cybersecurity digital regulation
Jul 6, 2026 Compliance

Cybersecurity Reaches the Board When Cash and Trust Are Exposed
Paolo Maria Pavan
Cybersecurity is now a board control file. Assign ownership, control payments and access, map suppliers, and keep evidence ready.
AI Cyberbeveiligingswet DORA GOVERNANCE NIS2 Paolo Maria Pavan access control cybersecurity incident response small business control supplier risk
Jul 1, 2026 Governance

Annual Accounts Can Outlive the Panic in a Distressed BV
Linda Pavan
A practical note for Dutch BV directors on annual accounts, tax arrears, supplier credit, and cash records in financial distress.
Beklamel GOVERNANCE KvK filing Linda Pavan VAT annual accounts article 36 Invorderingswet bankruptcy continuity director liability wage tax
Jun 30, 2026 Governance

Dutch Non-Competes May Soon Carry a Real Price
Linda Pavan
Dutch non-compete clauses may soon require compensation, a one-year cap, and a defined area. Employers should review contracts and evidence now.
GOVERNANCE HR HUMAN RESOURCES Linda Pavan Netherlands SME employment contracts labour law non-compete payroll recruitment
Jun 30, 2026 Human Resources

A Business Signature Does Not End the Consumer Question
Paolo Maria Pavan
Dutch micro-business contracts can raise consumer-law questions when use is private or mixed. The practical issue is the proof file behind the contract.
GOVERNANCE Netherlands Paolo Maria Pavan VAT consumer law contract risk contracts general terms reflexwerking small business zzp
Jun 29, 2026 Governance

Dutch Clients Do Not Keep Your Business Dutch
Paolo Maria Pavan
Moving abroad as a Dutch zzp'er affects KVK registration, tax, VAT, invoices, contracts, and AOW. The record must match where the work happens.
AOW Belastingdienst Dutch zzp'er abroad GOVERNANCE Handelsregister KVK Paolo Maria Pavan VAT cross-border business emigration zzp
Jun 28, 2026 Governance

Belastingdienst Analytics Signal: Your Website Needs a Real Owner
Paolo Maria Pavan
The Belastingdienst Adobe Analytics incident is a reminder for businesses: website analytics needs ownership, clean consent, and clear vendor control.
AVG Belastingdienst COMPLIANCE GOVERNANCE Paolo Maria Pavan analytics cookies data breach digital autonomy privacy website analytics
Jun 28, 2026 Compliance

Dutch Justice Rules Reach the Payment Run and Board Table
Paolo Maria Pavan
New Dutch Justice and Security measures from 1 July 2026 affect payment timing, WBTR board files, electronic trade proof, traffic fines, screening, and weapon.
AML COMPLIANCE FIU-Nederland GOVERNANCE Justice and Security Paolo Maria Pavan WBTR Wwft cash payments electronic bill of lading shipping
Jun 28, 2026 Compliance

Turboliquidation Does Not Erase Creditor Duty
Paolo Maria Pavan
Rotterdam court pierced turboliquidation after an asset sale and selective payments during litigation, making directors personally liable.
COURT CASE COURT RULING GOVERNANCE Paolo Maria Pavan
May 12, 2026 Governance

When a VOF Runs on Family, Not Governance
Paolo Maria Pavan
A Hague interim ruling shows a VOF can be dissolved for ‘weighty reasons’ when cooperation collapses. Fix governance and contract-practice gaps.
COURT CASE COURT RULING GOVERNANCE Paolo Maria Pavan
May 11, 2026 Governance

Deadlock Claims Need Evidence, Not Frustration
Paolo Maria Pavan
A 50/50 real estate BV fight showed that an offer clause is not enough. Without agreed valuation and cost rules, enforcement stalls and cash burns.
COURT CASE COURT RULING GOVERNANCE Paolo Maria Pavan
May 8, 2026 Governance
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Pavan Geraedts Adviseurs

Altroverso VOF trading as Pavan Geraedts Adviseurs. A boutique professional practice in Amersfoort for fiscal advice, juridical advice and business mediation.

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