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... AUDIO ES IT Linda Pavan NL TAX Read more
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... COURT RULING ES IT Linda Pavan NL TAX Read more
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... ES IT Linda Pavan NL TAX Read more
EU Court Judgment Closes a Tax Loophole. Why Dutch Entrepreneurs Should Pay Attention by Linda Pavan Aug 15, 2025 On 1 August 2025, the Court of Justice of the European Union issued a decision that might look like a technical skirmish between Italy’s regional tax system and an EU directive on parent–subsidiary ta... COURT RULING ES IT Linda Pavan NL TAX Read more
Enjoyment Moment Bonus Plans, A Trap in Disguise for Small Business Owners by Linda Pavan Aug 14, 2025 Why This Matters to Micro and Small Business Owners In the Netherlands, we often think of bonus schemes as a motivational tool: “If my team hits targets, they get an extra.” But the recently clarified... AUDIO ES IT Linda Pavan NL TAX Read more
Knowledge Migrant Scheme Tightening: What It Means for Small Entrepreneurs by Linda Pavan Aug 14, 2025 The Dutch cabinet is preparing to tighten the rules around the knowledge migrant program. Minister Van Hijum’s goal is clear: combat abuse and safeguard the Dutch business climate. For owners of micro... ES IT Linda Pavan NL TAX Read more
Directors’ Liability Under EU Law: A Wake-Up Call for Small Business Owners by Linda Pavan Aug 13, 2025 The Ruling You Cannot Ignore On 11 July 2025 , the Dutch Supreme Court confirmed that Article 36(4) of the Invorderingswet 1990 (IW 1990), the Dutch directors’ liability scheme for unpaid tax debts — ... COMPLIANCE ES IT Linda Pavan NL TAX Read more
BV or Sole Proprietorship: Don’t Let a Legal Form Fool You by Linda Pavan Aug 12, 2025 The False Comfort of a BV In the past few months, I’ve seen an unmistakable trend: entrepreneurs abandoning their sole proprietorships and rushing to set up a private limited company (BV) . The Chambe... COMPLIANCE ES IT Linda Pavan NL Read more
VAT Deduction Update as of July 1, 2025, What Micro and Small Entrepreneurs in the Netherlands Need to Know by Linda Pavan Aug 11, 2025 Why This Update Matters On July 1, 2025, the Ministry of Finance issued a new decree refining the rules on VAT deduction . While this may sound like another layer of fiscal complexity, for entrepreneu... ES IT Linda Pavan NL TAX Read more
Dutch Entrepreneurs Beware: The Tax Office Can Deny Your Depreciation, Even If the Building Isn’t Theirs! by Linda Pavan Aug 8, 2025 The Case You Didn’t See Coming Imagine this: you're the proud owner of a micro-entrepreneurial BV. You rent a facility from your local municipality, say, a swimming pool building and you invest in mak... ES IT Linda Pavan NL TAX Read more
Is Your BV About to Get Burned? What the Tax Office Just Revealed About Dividend Tricks Will Hit Small Business Owners Next by Linda Pavan Aug 7, 2025 Why This Matters to You On July 22, 2025, the Dutch Tax Authority (Belastingdienst) issued its formal response to a public access request filed under the Wet open overheid (Woo, Open Government Act). ... ES IT Linda Pavan NL TAX Read more
No Strategy, No Records, No Chance: How a Dutch SME Owner Lost Her Company to Her Own Sloppiness by Linda Pavan Aug 6, 2025 A Case You Can Learn From (or Repeat): €1.5 Million in Tourist Tax Let’s begin with the basics. Between 2014 and 2021, a private limited company (X B.V.) was assessed over €1.5 million in tourist tax ... ES IT Linda Pavan NL TAX Read more