Blog & Columns | Pavan Geraedts

24 Articles

payroll tax ×

A Future Safe Harbour Cannot Protect Today’s Freelancer Roster

Oct 2, 2026 Compliance

Paolo Maria Pavan

The proposed Zelfstandigenwet offers a future route to clearer self-employment status, but current enforcement, payroll exposure and employee-like working practices require attention now.

COMPLIANCE Employment status Freelancers Netherlands Zelfstandigenwet payroll tax

Before Handing Over the Keys, Price the 2027 Payroll Charge

Sep 28, 2026 Ledger & Tax

Before handing over a company car, reconcile its admission date, availability, private use, payroll treatment, VAT position and potential 2027 employer charge.

Dutch tax LEDGER & TAX VAT Youngtimers company cars fleet management payroll tax

A Management Invoice Cannot Decide Where the Wage Belongs

Sep 27, 2026 Ledger & Tax

Two identical management fees can produce different payroll outcomes. The decisive issue is whether the holding supplies a genuine service or the individual works for the operating company.

LEDGER & TAX Management BV Wtta article 32d customary salary employee insurance payroll tax

The Zzp Invoice May Hide a Second Labour Cost

Sep 22, 2026 Ledger & Tax

A zzp invoice may look like an external cost while the working relationship creates payroll-tax exposure. Dutch enforcement makes that mismatch a direct cash concern.

Dutch tax LEDGER & TAX Self-employment cash flow labour costs payroll tax zzp

The Employee Share Sale May Land Straight in Payroll

Sep 20, 2026 Ledger & Tax

The proposed Dutch option regime may solve a liquidity mismatch, but employers will still need a reliable link between option, transaction and payroll records.

Corporate transactions Dutch startups Employee share options LEDGER & TAX Scale-ups employee participation payroll tax

The Ironman Entry Fee Can Cost More Than the Race

Aug 21, 2026 Ledger & Tax

Paying an employee’s race entry can use WKR room and trigger an 80% final levy. Record the payroll choice before paying the invoice.

LEDGER & TAX Linda Pavan WKR WKR final levy WKR free allowance 2026 employee benefits employee race entry tax payroll tax race entry fee WKR small employers sport

The Quiet Payroll Month That Still Demands an Employer’s Attention

Aug 21, 2026 Human Resources

No salary payment does not remove the Dutch payroll filing obligation. Check whether the period requires a nihilaangifte or nulaangifte.

Belastingdienst DGA HUMAN RESOURCES Linda Pavan cash flow customary wage employment records loonaangifte nihilaangifte nulaangifte payroll tax

When Nobody Is Paid, Payroll Still Has a Story to Tell

Aug 21, 2026 Human Resources

No wages paid does not mean no payroll filing. Check whether a nihilaangifte or nulaangifte fits the employment record.

Belastingdienst DGA salary HR records HUMAN RESOURCES Linda Pavan UWV employers loonaangifte nihilaangifte nulaangifte payroll tax

The Home Charger Is Simple Until the Employee Leaves

Aug 19, 2026 Human Resources

A home charger can be simple for payroll but difficult at employee exit. Clear records connect electricity costs, ownership, ERE income and return terms.

Belastingdienst ERE certificates HUMAN RESOURCES Linda Pavan company cars electric vehicles employment terms fleet control home charging payroll payroll tax

Paying BV Wages Elsewhere Can Distort Two Businesses at Once

Aug 17, 2026 Ledger & Tax

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

A Three-Month Company Car Can Reopen Every Payroll Month

Aug 13, 2026 Ledger & Tax

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

Your 2027 Company Car Choice May Hit Payroll in 2028

Aug 7, 2026 Ledger & Tax

The Dutch 2027 company car levy covers hybrids and can create a 2028 payroll-tax payment. Check vehicle values, handovers and payroll records.

Dutch payroll tax LEDGER & TAX Linda Pavan cash flow company cars electric vehicles fleet costs fleet management lease cars payroll tax tax compliance

1
2