Blog & Columns | Pavan Geraedts

68 Articles

GOVERNANCE ×

A Blocked Shareholder Exit Reveals the Cost of Informal Governance

Sep 30, 2026 Governance

Paolo Maria Pavan

A Dutch Enterprise Chamber decision shows how informal approvals, incomplete records and unclear information routes can complicate a shareholder exit.

Dutch BV Enterprise Chamber GOVERNANCE Shareholder disputes corporate governance evidence

The 2027 Tax Plan Simplifies Rules but Complicates Decisions

Sep 29, 2026 Ledger & Tax

The 2027 Tax Plan shows how simpler tax rules can make business decisions harder when proposals interact with payroll, contracts, people and cash.

Belastingplan 2027 Dutch tax GOVERNANCE LEDGER & TAX payroll small business tax planning

The Distracted Customer Changes the Price of a Clean Sale

Sep 29, 2026 Compliance

Paolo Maria Pavan

Financial add-ons can increase conversion while creating hidden costs in refunds, service work and compliance. AFM findings show why a clean sale needs clear choices, reliable records and a visible owner.

Artificial intelligence COMPLIANCE Consumer protection Embedded insurance GOVERNANCE

A Tax Error Turns Serious When the Story Stops Adding Up

Sep 28, 2026 Ledger & Tax

A Dutch tax error becomes more serious when repeated anomalies, altered records or unexplained transactions suggest intentional conduct. Good governance keeps the facts, timing and response aligned.

Dutch tax law FIOD GOVERNANCE LEDGER & TAX VAT director liability tax fraud

A Green Label Can Leave the Whole Business Answering for It

Sep 25, 2026 Governance

Paolo Maria Pavan

Stricter Dutch rules make sustainability claims a company-wide governance issue, connecting marketing language with product evidence, contracts and stock records.

ACM GOVERNANCE Greenwashing Sustainability claims consumer law

The 2027 Tax Shift Leaves Old Business Assumptions Exposed

Sep 23, 2026 Governance

Paolo Maria Pavan

The Dutch tax changes planned and proposed for 2027 expose gaps between profit, taxable income, owner drawings, payroll costs and genuinely available cash.

Dutch tax GOVERNANCE cash flow company cars payroll small business

Confidential Business Records Need Boundaries Before Authorities Start Filtering

Sep 22, 2026 Governance

Paolo Maria Pavan

A Dutch proposal for filtering privileged digital information offers businesses a broader governance lesson about access, separation, logging and retrievability.

Digital evidence GOVERNANCE Information governance Professional privilege Risk management

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

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

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

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