LINDA PAVAN | xtroverso

252 Articles

VAT Deduction Revision for Real Estate Investment Services (2026). What Businesses Must Know

by Linda Pavan

Dec 26, 2025

From 1 January 2026 , businesses investing in real estate will need to comply with a new rule: the revision of VAT deduction on investment services . This change, introduced in the 2025 Tax Plan , aff...

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E-invoicing Obligation in the Netherlands: Where Does The Hague Really Stand?

by Linda Pavan

Dec 26, 2025

Q: I run a small business in the Netherlands, do I really need to worry about e-invoicing now? " Not yet, but you can’t ignore it either. From 2030, if you send invoices to customers in other EU count...

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Dutch Court Slams Tax Office for Double VAT Fine, What Small Business Owners Must Know

by Linda Pavan

Aug 29, 2025

Q: If I get two fines from the Tax Office for the same VAT mistake, do I really have to pay both? " No. A Dutch court just ruled that you can’t be fined twice for the same thing. In this case, the Tax...

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Dutch Tax Authority Confirms: Your VAT Audit Stays a Black Box

by Linda Pavan

Aug 27, 2025

Q: Why does it feel like the tax office knows everything about me, but I know nothing about them? " Because that’s how the system works. You have to show all your numbers, but the Belastingdienst does...

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“Substantial Economic Activity”: What It Really Means for Small Entrepreneurs in the Netherlands

by Linda Pavan

Aug 25, 2025

Q: I have a small business registered at the Chamber of Commerce, but I don’t really have an office or staff. Is that a problem? " Yes, it could be. The tax office now looks at whether your company is...

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Dissolution Does Not Erase Interest: What Entrepreneurs Must Know

by Linda Pavan

Aug 22, 2025

Q: If my BV is closed down, does that mean all the problems and cases just disappear? " No, not at all. Even if your BV is dissolved, the court can reopen the liquidation later. That means old claims,...

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Losses in Box 2 When Selling or Liquidating a Dutch BV: How Does It Work?

by Linda Pavan

Aug 21, 2025

When you sell shares in your own BV or decide to liquidate, you naturally hope for profit. But sometimes the outcome is a loss. That feels disappointing, yet it doesn’t have to be the end of the story...

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VAT Exemption for E-Learning in the Netherlands: What Entrepreneurs Must Know in 2025

by Linda Pavan

Aug 20, 2025

On 21 January 2025 , the Dutch tax authority issued a new Education Exemption from VAT Decree (Stcrt. 2025, 3488). This officially repealed the earlier position KG:210:2022:2 , which had created years...

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Silent Conversion Denied: Tax Ruling Limits Options for Small Business Owners in the Netherlands

by Linda Pavan

Aug 19, 2025

The Case in Brief The recent ruling (KG:212:2025:4) clarifies an important limitation in the Dutch Income Tax Act 2001. The situation unfolded as follows: 2018 : X enters a general partnership (vof) a...

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STAK for Small Business Succession

by Linda Pavan

Aug 18, 2025

Why Small Business Owners Need to Rethink the Way They Pass On Their Companies For many small business owners, the idea of passing the torch, whether to children or trusted partners, comes with a daun...

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What Entrepreneurs Must Learn from the Northern Fraud Chamber’s Judgment

by Linda Pavan

Aug 18, 2025

On 7 August 2025, the Court of North Netherlands (Northern Fraud Chamber, Groningen) delivered a judgment that should be a wake-up call for every entrepreneur in the country. The case, spanning briber...

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Virtual Shares: A Hidden Tax Trap for Small Business Owners

by Linda Pavan

Aug 15, 2025

Why You Should Care If you are a Dutch entrepreneur running a micro or small company, you may have considered offering “virtual shares” or “phantom shares” to reward loyal employees without giving awa...

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