From Liability to Leverage: The Netherlands Takes a Structural Step Forward on Employee Stock Options by Linda Pavan May 16, 2025 There are rare moments when a fiscal reform signals more than a technical correction. It signals alignment—between policy and practice, ambition and architecture. The Dutch government’s decision to ov... Linda Pavan TAX Read more
2027: The End of Fossil Company Cars—Or the Beginning of Governance by Consequence by Linda Pavan May 15, 2025 There are moments when tax policy quietly becomes civilisational commentary. The Dutch cabinet’s recent climate package contains one such moment. Hidden in the technical folds of fiscal reform is a cl... Linda Pavan TAX Read more
The New VAT Directive: When the Border is Not a Line, But a Question of Trust by Linda Pavan May 14, 2025 There’s a reason VAT isn’t just a tax. It’s a behavioral contract—a fingerprint of how responsibility travels across borders. With the Council’s adoption of Directive 8570/25 on 8 May 2025, the Europe... Linda Pavan TAX Read more
Spring Memorandum 2025: The Fog of Reform in a Season of Fatigue by Linda Pavan May 12, 2025 The Spring That Forgot to Bloom Imagine standing in a field just after winter. You expect growth, color, air. Instead, you find dry earth, last year’s dust, and a government holding a watering can fil... Linda Pavan TAX Read more
Tax Benefits of Donating to a Foundation with ANBI Status in the Netherlands by Linda Pavan Jan 9, 2025 In the Netherlands, giving isn't just a kind act—it's also encouraged through tax benefits. If you've ever considered donating to a foundation with ANBI status (Algemeen Nut Beogende Instelling), you ... Linda Pavan TAX Read more
What Does Carry Back Mean in Dutch Tax Declarations? by Linda Pavan Jan 8, 2025 Let’s talk about another important concept in the Dutch tax system: Carry Back. If you’re already familiar with Carry Forward, you might be wondering, "Is this the opposite?" Well, sort of—but it’s eq... Linda Pavan TAX Read more
What Does Carry Forward Mean in Dutch Tax Declarations? by Linda Pavan Jan 7, 2025 Ah, taxes. A topic that might not get everyone excited, but it’s something we all have to deal with. And if you’re living and working in the Netherlands, you’ve probably heard the term "carry forward"... Linda Pavan TAX Read more
Understanding the Difference Between Provisional and Final Tax Assessments by Linda Pavan Jan 6, 2025 When it comes to taxes, one of the most common sources of confusion is the difference between provisional assessments and final assessments . It’s something I see often—people assume the provisional a... Linda Pavan TAX Read more
Everything You Need to Know About the First-Time Homebuyer Exemption (Transfer Tax) by Linda Pavan Jan 4, 2025 For many people, owning a home is a major life goal. But when you’re young and buying a house for the first time, the financial burden can feel overwhelming. Fortunately, in the Netherlands, there’s a... Linda Pavan TAX Read more
R&D Tax Credit: The WBSO—Supporting Innovation and Reducing Costs by Linda Pavan Jan 3, 2025 For innovative companies and startups, research and development (R&D) are crucial to growth and success. However, these activities often come with significant costs, which can be a challenge for small... Linda Pavan TAX Read more
Environmental Investment Deduction (MIA): Save Taxes While Investing in a Sustainable Future by Linda Pavan Jan 2, 2025 As an entrepreneur, you want your business to thrive while also contributing positively to the environment. Sustainability is no longer just a responsibility—it’s also a smart business decision. With ... Linda Pavan TAX Read more
Energy Investment Deduction (EIA): Save Taxes and Energy with Smart Investments by Linda Pavan Dec 31, 2024 As an entrepreneur, you’re not just thinking about today—you’re planning for the future. You want to grow your business while making smart choices that are both sustainable and financially beneficial.... Linda Pavan TAX Read more