Xtroverso Knowledge: Dutch Tax & Compliance Insights

VAT Exemption for E-Learning in the Netherlands: What Entrepreneurs Must Know in 2025

by Linda Pavan

Aug 20, 2025 LINDA PAVAN

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 This officially repealed the earlier position KG:210:2022:2 , which had created years...

ES IT Knowledge Group Linda Pavan NL TAX

by Linda Pavan

Aug 19, 2025 LINDA PAVAN

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...

ES IT Knowledge Group Linda Pavan NL TAX

STAK for Small Business Succession

by Linda Pavan

Aug 18, 2025 LINDA PAVAN

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...

AUDIO ES IT Linda Pavan NL TAX

by Linda Pavan

Aug 18, 2025 LINDA PAVAN

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...

COURT RULING ES IT Linda Pavan NL TAX

by Linda Pavan

Aug 15, 2025 LINDA PAVAN

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...

ES IT Linda Pavan NL TAX

by Linda Pavan

Aug 15, 2025 LINDA PAVAN

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...

COURT RULING ES IT Linda Pavan NL TAX

by Linda Pavan

Aug 14, 2025 LINDA PAVAN

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...

AUDIO ES IT Linda Pavan NL TAX

by Linda Pavan

Aug 14, 2025 LINDA PAVAN

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...

ES IT Linda Pavan NL TAX

by Linda Pavan

Aug 13, 2025 LINDA PAVAN

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 — ...

COMPLIANCE ES IT Linda Pavan NL TAX

by Linda Pavan

Aug 12, 2025 LINDA PAVAN

The False Comfort of a BV In the past few months, I’ve seen an unmistakable trend: entrepreneurs abandoning their sole proprietorships and rushing to set up a private limited company (BV) . The Chambe...

COMPLIANCE ES IT Linda Pavan NL

by Linda Pavan

Aug 11, 2025 LINDA PAVAN

Why This Update Matters On July 1, 2025, the Ministry of Finance issued a new decree refining the rules on VAT deduction . While this may sound like another layer of fiscal complexity, for entrepreneu...

ES IT Linda Pavan NL TAX

by Linda Pavan

Aug 8, 2025 LINDA PAVAN

The Case You Didn’t See Coming Imagine this: you're the proud owner of a micro-entrepreneurial BV. You rent a facility from your local municipality, say, a swimming pool building and you invest in mak...

ES IT Linda Pavan NL TAX