Your Co-Director Earns More? Congratulations, That’s Your New Salary Now. by Linda Pavan Jul 25, 2025 Executive Summary: If you own a micro or small business, especially a holding or a BV with multiple partners, the Dutch Tax Authority has clarified how the “usual wage” (gebruikelijk loon) for directo... ES IT Linda Pavan NL TAX Read more
Think You’re a Holding? Think Again: Dutch Court Slams ‘Certificate-Only’ BVs with Zero VAT Rights by Linda Pavan Jul 24, 2025 Why This Case Matters for Entrepreneurs Too often, founders and owners of micro and small companies set up a structure—think BV on top of BV, certificates instead of shares, management services done "... ES IT Linda Pavan NL TAX Read more
EU’s Digital VAT Deadline: Will Your Small Business Survive the 2030 E-Invoice Shakeup? by Linda Pavan Jul 23, 2025 Europe Has Spoken, Digital VAT is No Longer a Distant Prospect On March 11, 2025, the European Council of Economic and Financial Affairs (Ecofin) approved the “VAT in the Digital Age” (VIDA) package, ... ES IT Linda Pavan NL TAX Read more
Freelancers? Forget It. The Dutch Government Is Forcing You to Hire, Or Pay the Price by Linda Pavan Jul 22, 2025 Clarity or Minefield? The New Frontier for Small Business Owners The Dutch government has introduced the Vbar bill to do what past policies could not: cut through the legal fog around employment statu... ES HR IT Linda Pavan NL Read more
Holding Out for a Miracle? Why Your Passive BV Is About to Get Hammered by the New Dutch VAT Rules by Linda Pavan Jul 21, 2025 A Shift Long in the Making Starting 1 July 2025, the Dutch tax landscape changes for anyone operating a holding company. The government has withdrawn long-standing policy decisions and replaced them w... ES IT Linda Pavan NL TAX Read more
What Crypto Lovers Won’t Tell You About 2026 (And Why It Could Cost You €1 Million) by Linda Pavan Jul 18, 2025 What Just Happened? On July 7, 2025 , the Dutch Ministry of Finance submitted a bill to the House of Representatives that will dramatically reshape how crypto transactions are monitored and taxed . St... ES IT Linda Pavan NL TAX Read more
[2025 Update] The Hidden VAT Loophole for Small Dutch Businesses: Cost-Sharing Groups Explained by Linda Pavan Jul 17, 2025 What Is a Cost-Sharing Group (CSG) and Why It Matters in the Netherlands? If you operate a micro or small enterprise in the Netherlands, especially in healthcare, education , or VAT-exempt sectors, yo... ES IT Linda Pavan NL TAX Read more
Dutch Court Limits Belastingdienst’s Assumptions on Customary Salary (Gebruikelijk Loon): What Every Micro-BV Owner Must Know by Linda Pavan Jul 16, 2025 Summary: Why This Judgment Matters for Every Dutch Micro-BV If you're a Dutch entrepreneur who owns a micro-BV, a private limited company with one shareholder, this recent court decision is more than ... ES IT Linda Pavan NL TAX Read more
What Happens When Your Supplier Cheats? You Pay Twice. by Linda Pavan Jul 15, 2025 Not Just for Big Players If you think VAT fraud is a distant, high-level concern, let this case serve as your wake-up call. The European Court of Justice (ECJ) has made it painfully clear: even micro ... ES IT Linda Pavan NL TAX Read more
What Tax Advisors Won’t Tell You About That iShares Case And Why Your Small Dutch Business Is Next by Linda Pavan Jul 14, 2025 A Tax Case That Isn’t Just for the Big Funds You might think a European tax case involving iShares and Spanish dividend withholding has little to do with your small business in Rotterdam, Haarlem, or ... ES IT Linda Pavan NL TAX Read more
What the Hell Happens When You Liquidate Your BV and Think the Taxman Will Feel Sorry for You? by Linda Pavan Jul 11, 2025 A Sobering Truth for Micro and Small Business Owners Let me start with a hard fact, no dressing it up: if you’re the proud owner of a micro or small business structured with a holding and an operation... ES IT Linda Pavan NL TAX Read more
From CEO to Con Artist: How One Man Turned His BV into a Personal ATM and a Mortgage Scam Machine by Linda Pavan Jul 10, 2025 CASE REFERENCE Judgment: Amsterdam Court, Criminal Division Date: June 19, 2025 Case numbers: 81/034780-22 (A) and 81/159304-24 (B) ECLI: NL:RBAMS:2025:4117 Penalty: €10,000 fine (or 85 days in prison... ES IT Linda Pavan NL TAX THIRD PARTY RISK Read more