LINDA PAVAN | xtroverso

182 Articles

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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 This officially repealed the earlier position KG:210:2022:2 , which had created years...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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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...

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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...

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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...

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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 — ...

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