Altroverso Dutch Market, Rulings, Risk

92 Articles

Linda Pavan ×

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

A Sick Employee’s Holiday Request Reaches Far Beyond the Roster

A holiday request during sickness affects leave, full pay, staff planning and reintegration. Check every record before payroll closes.

Dutch labour law HUMAN RESOURCES Linda Pavan holiday during sick leave holiday entitlement holiday leave payroll re-integration reintegration sickness absence small employers

Aug 17, 2026 Human Resources

A Fairer Tax Rule Could Still Shrink an Employee’s Payslip

A 2027 tax change may lower the net pay of employees receiving certain disability benefits through payroll. Employers should prepare their files, systems and c.

2027 2027 tax change HUMAN RESOURCES Linda Pavan UWV WGA employee communication employment tax credit occupational disability payroll wage tax

Aug 17, 2026 Human Resources

Low Savings Interest May Still Fail the Box 3 Comparison

The box 3 counter-evidence route uses the actual return on your full private asset position. The tax-free allowance does not reduce that return.

Dutch tax Entrepreneurs LEDGER & TAX Linda Pavan Savings actual return box 3 cash flow owner-managers private wealth tax records

Aug 15, 2026 Ledger & Tax

A Shared Home Does Not Secure the Inheritance Tax Partner Exemption

A shared parent-child home does not qualify for the inheritance tax partner exemption. Home rights, value and available cash must be checked separately.

Dutch tax LEDGER & TAX Linda Pavan cash flow estate liquidity estate planning family property fiscal partnership home valuation inheritance tax succession

Aug 15, 2026 Ledger & Tax

A Large Business Bank Balance Still Needs a Credible Job

A large cash balance in a Dutch sole proprietorship can move to box 3 when the business cannot show a credible need for the money.

Business cash LEDGER & TAX Linda Pavan Rechtbank Den Haag box 3 cash reserves hours criterion income tax sole proprietorship working capital zelfstandigenaftrek

Aug 15, 2026 Ledger & Tax

An Old Inheritance Debt Can Reach Into the Family Business

A balancing debt from an earlier estate can return years later. Complete records help protect the inheritance tax position and family business cash.

Dutch tax LEDGER & TAX Linda Pavan business succession cash flow estate planning estate records family business inheritance tax record keeping succession

Aug 15, 2026 Ledger & Tax

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

When Back Pay Crosses New Year, Payroll Needs the Whole Story

Cross-year back pay requires more than a payment and new payslip. Employers need a clear chronology and consistent payroll records.

HUMAN RESOURCES Linda Pavan UWV annual income statement back pay employment law payroll payslips sick pay wage arrears wage tax

Aug 13, 2026 Human Resources

The Tank Card Was Helpful Until Payroll Had to Explain It

Informal travel support can create duplicate costs and payroll disputes. Clear records keep tank cards, allowances and final settlements aligned.

Dutch business HUMAN RESOURCES Linda Pavan WKR commuting allowance employment conditions employment law final settlement payroll tank card travel allowance

Aug 13, 2026 Human Resources

Retirement Changes the Founder’s Role, Not the Salary Question

A retired or part-time DGA still needs a salary file that matches the remaining work, decision-making authority, benefits, and corporate structure.

DGA salary Dutch tax LEDGER & TAX Linda Pavan customary salary founder succession holding company payroll retired DGA customary salary retirement

Aug 13, 2026 Ledger & Tax

Cross-Border Hybrid Work Needs More Than a Thirty-Four-Day Promise

Dutch-German hybrid work depends on more than a 34-day promise. Employers need a shared calendar that records actual work locations.

34-day telework rule Germany HUMAN RESOURCES Linda Pavan Netherlands Germany telework cross-border hybrid work cross-border payroll hybrid work hybrid work calendar social security wage tax

Aug 10, 2026 Human Resources

1
2
3
4
…
8