Ledger & Tax | Pavan Geraedts

11 articoli

Paolo Maria Pavan ×

Tre mesi possono separare l’assunzione di un expat dalla promessa in busta paga

31 lug 2026

Paolo Maria Pavan

La scadenza dei tre mesi può decidere se l’expatregeling prosegue dopo il cambio di datore. Vanno verificati date, richiesta, retribuzione e documentazione payroll.

30% ruling Belastingdienst LEDGER & TAX Paolo Maria Pavan employment contracts expatregeling international hiring international staff payroll payroll tax tax compliance

La chiarezza fiscale olandese sulle LLC saudite mette a nudo una lacuna nella governance

21 lug 2026

Paolo Maria Pavan

Secondo le indicazioni fiscali olandesi, la LLC saudita esaminata può essere assimilata a una nv o a una bv olandese. Proprietà, contratti, pagamenti e documentazione fiscale devono convergere in un unico fascicolo coerente.

Belastingdienst Dutch tax Entity classification LEDGER & TAX Paolo Maria Pavan Saudi LLC cross-border business cross-border records dividend tax foreign entity classification withholding tax

Quando il file dell'entità non si riconcilia

22 mag 2026

For ZZP, CV and BV structures, weak links between work, invoices and owner payments can turn profit into tax exposure fast.

COURT RULING LEDGER & TAX Paolo Maria Pavan

L'IVA segue la fornitura, non le etichette di gruppo

18 mag 2026

For small cross-border groups, a year-end true-up needs contract, invoice and VAT logic that tell the same story before filing.

COURT RULING LEDGER & TAX Paolo Maria Pavan

La mancanza di disciplina fiscale diventa esposizione alla governance

5 mag 2026

Paolo Maria Pavan

Lost tax documentation is not leverage. It lets the tax authority rebuild your numbers from outside signals, with reversed proof and heavy penalties.

COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan

L'esenzione IVA richiede un riconoscimento formale

4 mag 2026

Paolo Maria Pavan

Dutch AG advised rejecting a foundation’s VAT appeal: supplying teachers without recognised education status led to 21% VAT, interest and penalties.

COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan

Il fatturato nascosto diventa esposizione fiscale privata

9 apr 2026

Paolo Maria Pavan

A Dutch court upheld a Box 2 assessment after UPS-linked turnover was missing from BV records. For SMEs, weak audit trails can become personal tax risk.

COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan

Rischio fiscale olandese dopo l'emigrazione e la dissoluzione della BV

8 apr 2026

Paolo Maria Pavan

Moving abroad does not end Dutch tax exposure. For DGA founders, BV debt, pension reserves, and weak exit governance can trigger later claims.

COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan

La bassa valutazione si ritorce contro nel caso di contributo BV

7 apr 2026

Paolo Maria Pavan

A Dutch court rejected a low BV contribution value after higher market bids emerged. For SMEs, tax valuation must reflect real sale evidence.

COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan

Trasferimento immobiliare riclassificato come dividendo

6 apr 2026

Paolo Maria Pavan

A Dutch court treated an undervalued BV-to-CV property transfer as a Box 2 profit distribution. For SMEs, timing, valuation, and control are critical.

COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan

Le perdite da sole non dimostrano un'attività commerciale

4 apr 2026

Paolo Maria Pavan

A Dutch court upheld the denial of a sole trader’s loss claim in 2026. For SMEs, the key test is provable profit potential, not effort alone.

COURT CASE COURT RULING LEDGER & TAX Paolo Maria Pavan