Blog & Columns | Pavan Geraedts

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Where EBITA Rewards Meet Sale Value, Deductibility Is at Stake

Oct 9, 2026 Ledger & Tax

A cash EBITA or exit bonus can become more expensive when its formula follows company value closely enough to restrict its Dutch corporate-tax deduction.

EBITA Employee bonuses LEDGER & TAX M&A Netherlands Tax deductibility corporate tax

Cash Wages Can Expose the Whole Labour Chain

Oct 6, 2026 Human Resources

Cash payments and incomplete payroll records can expose the entire labour chain, from the direct employer to contractors and clients.

HR compliance HUMAN RESOURCES Labour chain Netherlands employment law minimum wage payroll

BV Bankruptcy Does Not Erase the Line Around Personal Liability

Oct 5, 2026 Governance

Paolo Maria Pavan

When a Dutch BV fails, creditors may look to its directors and other family members. Personal liability, however, requires evidence about conduct, authority, timing and promises—not merely an unpaid invoice.

BV bankruptcy Creditor rights GOVERNANCE Netherlands corporate governance director liability family business

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

Box 3 May Delay the Tax, Not the Founder’s Decisions

Oct 1, 2026 Ledger & Tax

A capital-gains approach may bring Box 3 tax closer to the moment of sale. Founders must still separate private wealth from company cash and preserve each asset’s history.

LEDGER & TAX Liquidity Netherlands box 3 capital gains founder finance tax planning

Inheritance Money Opens Doors, but Family Timing Holds the Keys

Sep 30, 2026 Real Estate

Paolo Maria Pavan

A substantial inheritance can widen housing choices, reduce mortgage debt or fund improvements. Yet estate timing, tax and family agreement decide when that wealth becomes usable.

Netherlands REAL ESTATE estate planning family wealth housing inheritance

Dutch Bankruptcy Numbers Point Straight to Your Cash Dependencies

Sep 21, 2026 Governance

Paolo Maria Pavan

August’s Dutch bankruptcy figures are not a forecast, but they are a reason to inspect customer concentration, supplier dependence and the evidence behind expected cash receipts.

Credit risk Debtor management GOVERNANCE Netherlands SMEs bankruptcy cash flow

Weak Purchase Invoices Can Reopen a Closed VAT Quarter

Sep 20, 2026 Ledger & Tax

A paid and booked invoice does not automatically secure input VAT recovery. The company must still connect it to a real supply, the correct entity and taxable business use.

LEDGER & TAX Netherlands Purchase invoices VAT bookkeeping input VAT tax compliance

Planned Lower Court Fees Leave Founders With the Hardest Governance Work

Sep 19, 2026 Governance

Paolo Maria Pavan

Planned reductions in Dutch court fees may widen access to justice. Founders still need reliable records, named responsibility and control of deadlines before a dispute arises.

Court fees Dispute management GOVERNANCE Legal readiness Netherlands founders

When a Company Loses Control, Its Records Must Still Answer

Aug 25, 2026 Governance

Paolo Maria Pavan

A Rotterdam criminal judgment highlights why directors must ensure that company records remain complete, readable and available to a curator.

Director duties GOVERNANCE Netherlands bankruptcy bookkeeping business continuity corporate governance

DAC8 Has Reached the Books, and January Leaves Little Room

Aug 25, 2026 Ledger & Tax

The Dutch DAC8 reporting year is already under way. Crypto providers need aligned customer, wallet and accounting records well before the first January 2027 filing.

CARF DAC8 LEDGER & TAX MiCA Netherlands crypto tax reporting

Travel Allowances Expose the Gaps Between Hiring, Planning and Payroll

Aug 24, 2026 Human Resources

A small travel allowance can expose large gaps between recruitment, planning, the hirer and payroll. Reliable payment depends on complete terms, locations and handovers.

Agency work Equal treatment HUMAN RESOURCES Netherlands Travel allowances employment conditions payroll

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