Ledger & Tax | Pavan Geraedts

11 articoli

Paolo Maria Pavan ×

Three Months Can Separate an Expat Hire From Its Payroll Promise

Paolo Maria Pavan

A three-month contract deadline can decide whether the expatregeling continues after an employer change. Check the dates, request, salary, and payroll file.

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

31 lug 2026

La chiarezza fiscale olandese sulle LLC saudite mette in luce una lacuna di governance

Paolo Maria Pavan

Dutch tax guidance treats the assessed Saudi LLC like a Dutch nv or bv. Align ownership, contracts, payments and tax records in one clear file.

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

21 lug 2026

Quando il file dell'entità non si riconcilia

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

22 mag 2026

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

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

18 mag 2026

La mancanza di disciplina fiscale diventa esposizione alla governance

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

5 mag 2026

L'esenzione IVA richiede un riconoscimento formale

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

4 mag 2026

Il fatturato nascosto diventa esposizione fiscale privata

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

9 apr 2026

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

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

8 apr 2026

La bassa valutazione si ritorce contro nel caso di contributo BV

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

7 apr 2026

Trasferimento immobiliare riclassificato come dividendo

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

6 apr 2026

Le perdite da sole non dimostrano un'attività commerciale

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

4 apr 2026