When a Checkout Control Fails, the Business Pays Aug 20, 2026 Compliance Paolo Maria Pavan A missed affordability check shows why checkout controls need clear ownership, daily exception reports and authority to pause sales. AFM CCDII COMPLIANCE GOVERNANCE checkout controls consumer credit consumer credit controls responsible lending software controls telecom credit Read more
When One Business Pays Another Business’s Wages Aug 18, 2026 Ledger & Tax Linda Pavan A sole proprietorship can fund a BV’s wage payment, but that does not automatically move the employer role or wage cost. BV Dutch tax GOVERNANCE LEDGER & TAX business costs employment relationship payroll payroll tax sole proprietorship wage costs Read more
Changing Office Days? Check What You Already Promised Aug 14, 2026 Governance Paolo Maria Pavan Changing office days requires more than a new schedule. Review existing promises, role needs, works council rights, home-workplace duties and payroll records. Dutch labour law GOVERNANCE changing office days Netherlands employment home working hybrid work occupational health office attendance payroll works council Read more
Retired DGA: Match Salary to the Work That Remains Aug 13, 2026 Human Resources Linda Pavan A retired or part-time DGA still needs a salary file that matches the remaining work, decision-making authority, benefits, and corporate structure. DGA salary Dutch tax GOVERNANCE HUMAN RESOURCES customary salary founder succession holding company payroll retired DGA customary salary retirement Read more
Repeated Underpayment Shut a Rotterdam Restaurant Aug 13, 2026 Governance Paolo Maria Pavan A Rotterdam restaurant was closed for two months after repeated underpayment and unpaid wage arrears. The case exposes gaps in payroll control. GOVERNANCE Netherlands Rotterdam business continuity hospitality labour inspection minimum wage payroll payroll control work permits Read more
Your Customs Guarantee Can Run Out of Room Aug 11, 2026 Governance Paolo Maria Pavan A valid customs permit does not guarantee enough room for the next movement. Changing volumes and longer storage can use up guarantee capacity. GOVERNANCE Guarantees Trade cash flow continuous customs guarantee customs customs exposure customs guarantee capacity customs reference amount transit guarantee Read more
DORA Register Acceptance Rises, but Contract Risk Remains Aug 8, 2026 Compliance Paolo Maria Pavan DORA registers are being accepted more often, but supplier records, contracts and incident routes must still work under pressure. AFM COMPLIANCE DORA DORA management responsibility Financial firms GOVERNANCE ICT risk financial supervision incident reporting outsourcing Read more
Preference Returns Can Change Management’s Tax Position Aug 4, 2026 Ledger & Tax Linda Pavan A credited return on cumulative preference shares can change the financing ratio for management equity. Annual records should follow the growing preference cla. Dutch tax GOVERNANCE LEDGER & TAX cap table capitalised preference returns cumulative preference shares lucrative interest management equity preference shares private equity Read more
Mortgage Fraud Risk Reaches Beyond the Mortgage File Aug 3, 2026 Compliance Paolo Maria Pavan Mortgage fraud can reach contractors, advisers and property firms when ownership, instructions and payments do not match the formal file. COMPLIANCE FIU Nederland GOVERNANCE MONEY LAUNDERING UBO Wwft mortgage fraud property property risk third-party payments Read more
When Tax Planning Has No Real Business Behind It Jul 31, 2026 Compliance Paolo Maria Pavan A Dutch court ruling shows why international tax structures need real work, credible records and cash flows that make business sense. COMPLIANCE GOVERNANCE Rechtbank Oost-Brabant adviser liability business substance cross-border tax emigration substantial shareholding tax compliance tax residence Read more
Shared EV Charging Needs a Clear VAT and Cash Trail Jul 31, 2026 Ledger & Tax Linda Pavan A shared charging project can leave a VvE managing electricity, invoices, settlements and VAT. Map the full transaction before approving the operating model. BOOKKEEPING Belastingdienst EV charging GOVERNANCE LEDGER & TAX VAT VvE cash flow electricity energy Read more
When BV and Personal Tax Returns Do Not Match Jul 31, 2026 Ledger & Tax Linda Pavan A mismatch between BV records and a director’s personal return can reopen old tax questions. Check payments, offsets, retirement balances, and supporting files. BV tax BV tax return DGA GOVERNANCE LEDGER & TAX ODV annuity income tax navordering tax records Read more
