Altroverso Dutch Market, Rulings, Risk

92 Articles

Linda Pavan ×

Why Digital Access After Suspension Can Decide a Worker’s Exit

A suspension does not automatically close digital access. Employers need clear instructions, preserved evidence and a dismissal process that matches the facts.

Dutch employment law HR control HUMAN RESOURCES Linda Pavan confidential information employee suspension information security private email summary dismissal suspension transition payment

Jul 20, 2026 Human Resources

Foreign Business Links Raise the Cost of Poor Dutch Tax Records

Foreign accounts, entities or residence changes can expose gaps in Dutch tax records. A clear record map limits costly reconstruction.

Article 47 AWR Belastingdienst COMPLIANCE Dutch tax Jersey Linda Pavan cross-border business cross-border tax information order record keeping tax records

Jul 19, 2026 Compliance

When a Dutch Tax Question Starts Reading Like a Conduct Story

A Dutch tax question can become more serious when invoices, payments, bookings, and explanations conflict. Clear records help a business respond.

BPM Belastingdienst COMPLIANCE FIOD Linda Pavan VAT criminal tax law financial records tax compliance tax governance

Jul 19, 2026 Compliance

Reduced Hours Alone Cannot Set a Dutch Founder’s Salary

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

A Management Fee Cannot Decide Where the DGA’s Salary Belongs

A management invoice does not decide where a DGA’s payroll belongs. The employment relationship determines whether the doorbetaaldloonregeling applies.

DGA DGA payroll management fee LEDGER & TAX Linda Pavan article 32d doorbetaaldloonregeling holding BV management agreement management fee payroll tax usual wage

Jul 19, 2026 Ledger & Tax

Selling Business Property Gives Reinvestment Plans More Room, Not Freedom

Dutch tax guidance gives businesses more room to include earlier same-year investments in the HIR book-value test after a property sale.

Belastingdienst HIR Linda Pavan REAL ESTATE business property cash flow corporate tax fixed assets property sale tax planning tax records

Jul 19, 2026 Real Estate

Weak Leave Records Put Wages, Cash and Trust at Risk

Leave approval alone does not explain what happened to an employee’s hours or wages. Clear records reduce payroll corrections, cash surprises and disputes.

Dutch employment law HR administration HUMAN RESOURCES Linda Pavan holiday leave leave records payroll payroll control small employers wage claims working-time registration

Jul 19, 2026 Human Resources

Before Founder Cash, Dutch Tax Asks Who Earned the Receipt

Dutch tax proceedings show why the owner of a receipt must be clear before company cash moves to a founder or enters the cash plan.

BV CV DGA LEDGER & TAX Linda Pavan cash flow provisional assessment recordkeeping tax attribution tax interest vennootschapsbelasting

Jul 10, 2026 Ledger & Tax

Foreign Digital Tax Costs Depend on Design Before Deduction

A foreign digital services tax may be deductible from Dutch taxable profit, but the levy’s design, creditability and records determine the treatment.

Belastingdienst Dutch corporate tax LEDGER & TAX Linda Pavan Wet Vpb 1969 corporate income tax cross-border tax digital services tax ledger control platform economy tax timing

Jul 9, 2026 Ledger & Tax

Inheritance Tax Gives Founders More Time, Not Less Work

The 2026 Dutch rules give heirs more filing time. Founders still need clear valuations, BOR records, ownership evidence, and a workable cash plan.

BOR Dutch fiscal policy Dutch tax LEDGER & TAX Linda Pavan Successiewet estate liquidity estate planning family business inheritance tax tax cash flow

Jul 8, 2026 Ledger & Tax

Box 3 Reform Advances, but Owners Still Need Patience

Box 3 is becoming a cash, dates, and records file. Owners should keep expected relief separate from payroll, invoices, and short-term planning.

Belastingdienst Dutch tax LEDGER & TAX Linda Pavan VAB VWB actual return box 3 cash flow owner-managers tax proof

Jul 6, 2026 Ledger & Tax

Dutch Payroll Choices Move From Wage Rise to Cash Discipline

Dutch employers face payroll pressure from wages, travel reimbursement, WKR space, contract form, minimum wage, and sickness cover in 2026.

AWf CAO Rijk HUMAN RESOURCES Linda Pavan WKR false self-employment kilometre allowance labour market minimum wage payroll wages

Jul 6, 2026 Human Resources

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