Intent, Mistakes, and the Hand of Justice: What the Latest Dutch Supreme Court Ruling Means for Small Business Owners by Linda Pavan Jul 31, 2025 A wake-up call dressed in civility On July 18, 2025, the Supreme Court of the Netherlands issued a ruling that won’t make front-page headlines, but should keep every small business owner up at night. ... ES IT Linda Pavan NL TAX Read more
Too Late, Too Bad: Dutch Entrepreneurs Can No Longer Hide Behind ‘Voluntary’ Tax Fixes by Linda Pavan Jul 30, 2025 The UBS Case Isn’t Just About the Rich The Supreme Court ruling of July 18, 2025 (No. 23/04710) might seem like an exotic saga involving Swiss bank accounts, high-level appeals, and subtle legal doctr... ES IT Linda Pavan NL TAX Read more
From 2028, VAT on Imports Will No Longer Be Your Problem, But You Still Need to Know Why by Linda Pavan Jul 29, 2025 When Brussels moves, most micro-entrepreneurs roll their eyes. But the VAT reform adopted on 18 July 2025 by the EU Council is not just another bureaucratic wave, it’s a structural shift in how your w... ES IT Linda Pavan NL TAX Read more
VAT Fines Are Coming for You: Supreme Court Says 'I Didn’t Know' No Longer Counts by Linda Pavan Jul 28, 2025 When Ignorance Is Not an Excuse: The Supreme Court Has Spoken Let’s not sugarcoat it. On July 18, 2025, the Supreme Court of the Netherlands confirmed, loud and clear, that not knowing how VAT rules a... ES IT Linda Pavan NL TAX Read more
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