Altroverso Dutch Market, Rulings, Risk

92 Articles

Linda Pavan ×

Foreign Records Still Leave Dutch Tax Responsibility Close to Home

Foreign records may remain within reach for Dutch tax purposes. Map access rights, preserve request trails and reconcile records before problems arise.

AWR Dutch tax records LEDGER & TAX Linda Pavan foreign records Dutch tax foreign structures information order practical record access tax governance tax information order tax records

Aug 10, 2026 Ledger & Tax

Bonus Shares Can Create a Tax Bill Before Any Cash Arrives

Issuing bonus shares from profit reserves can create an immediate Dutch dividend-tax payment. A foreign shareholder may seek a refund later.

Article 10a Dutch bonus shares LEDGER & TAX Linda Pavan bonus shares bonus shares tax cross-border ownership dividend tax dividend tax on bonus shares dividend tax without cash tax refunds

Aug 10, 2026 Ledger & Tax

A Share-Funded Merger Can Preserve Cash While Moving the Tax Risk

Paying with shares can preserve company cash, but the tax claim, control rights and historic obligations may continue after the merger.

Box 2 Dutch share merger LEDGER & TAX Linda Pavan business merger company valuation share merger share-funded merger tax risk tax deferral tax-deferred merger voting rights

Aug 10, 2026 Ledger & Tax

Foreign Supplier VAT Can Erase the KOR Advantage

A Dutch court ruling shows how foreign supplier invoices can create irrecoverable VAT for a business using the KOR.

KOR LEDGER & TAX Linda Pavan VAT cash flow cross-border trade foreign supplier VAT under KOR foreign suppliers reverse charge tax control webshops

Aug 10, 2026 Ledger & Tax

A Box 2 Tax Benefit Can Unsettle the Household Refund

An old box 2 loss can lower one partner’s tax while creating a repayment for the other. Track both assessments as one household cash file.

Belastingdienst Box 2 LEDGER & TAX Linda Pavan box 2 loss box 2 tax credit refund fiscal partners former directors household cash household cash flow tax credits

Aug 10, 2026 Ledger & Tax

Childcare Allowance Rose, but the Monthly Invoice Still Decides

Dutch childcare reimbursement rose in 2025, but parents still pay every euro above the state’s hourly cap. That gap affects household cash, staff planning and.

LEDGER & TAX Linda Pavan childcare allowance childcare providers childcare tariffs childminders family cash flow household cash flow labour market small business small employers

Aug 10, 2026 Ledger & Tax

When a Valued Employee Turns 67, Payroll Crosses a Boundary

When an employee reaches AOW age, contract, payroll and sickness rules can change. A defined role and handover plan keep the arrangement workable.

AOW Dutch HR HUMAN RESOURCES Linda Pavan Older workers employee reaches AOW age employment contracts labour market payroll sickness absence workforce planning

Aug 10, 2026 Human Resources

The Cheapest Box 3 Split Can Cost a Household More

A Box 3 allocation can lower joint income tax while causing a benefit repayment. Review the household result, evidence and deadlines together.

Box 3 allocation Box 3 split and benefits LEDGER & TAX Linda Pavan box 3 fiscal partnership founder cash flow household liquidity huurtoeslag tax deadlines toeslagen

Aug 10, 2026 Ledger & Tax

A Timesheet Discrepancy Can Cost More Than the Missing Hours

A timesheet discrepancy does not prove time theft. Check the records, rules and employee explanation before choosing a Dutch dismissal route.

Dutch labour market HR HR risk HUMAN RESOURCES Linda Pavan dismissal employment law hours fraud payroll payroll control time registration

Aug 7, 2026 Human Resources

AI Will Change the Job Before It Cuts the Wage Bill

AI is changing tasks before payroll. Learn how Dutch employers can control staff use, data, reviews, training and measurable business results.

AI AI at work Dutch employers Dutch labour market HR governance HUMAN RESOURCES Linda Pavan microbusinesses skills small employers work design

Aug 7, 2026 Human Resources

Higher Dutch Wages Force a Harder Look at Every Paid Hour

See how Dutch wage increases affect payroll, paid hours, pricing, staff planning, records and cash—and what employers can check now.

Dutch payroll Dutch wages HR control HUMAN RESOURCES Linda Pavan cash flow collective agreements flex contracts labour market minimum wage payroll

Aug 7, 2026 Human Resources

No Tax Letter Can Still Leave You With a Dutch Bill

No Dutch tax letter does not always mean no filing duty. Check submitted returns, owner-level tax facts, records and cash reserved for open years.

Becón Dutch real estate Dutch tax LEDGER & TAX Linda Pavan additional assessment cash flow income tax non-residents tax filing tax governance

Aug 7, 2026 Ledger & Tax

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