Xtroverso Knowledge: Dutch Tax & Compliance Insights

Spring Memorandum 2025: The Fog of Reform in a Season of Fatigue

by Linda Pavan

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

May 12, 2025 LINDA PAVAN

Heritage Risk Is Not the Past: It’s the Company You Keep

by Laura De Troia

Heritage Risk and the Hidden Ecosystem: A Conversation Between Laura and Linda Laura — Head of Success @ Xtroverso At Xtroverso, we don’t “tick boxes.” We read risk the way an architect reads a terrai...

ES IT Laura De Troia Linda Pavan NL THIRD PARTY RISK

May 11, 2025 RISK INTELLIGENCE

Excessive Borrowing Act: When Compliance Replaces Understanding

by Linda Pavan

Purpose or Panic? The Excessive Borrowing Act (Wet excessief lenen bij eigen BV) was not born in a vacuum. It emerged from a legitimate concern: director-major shareholders (DGAs) who borrow millions ...

COMPLIANCE ES IT Linda Pavan NL

May 10, 2025 LINDA PAVAN

Why Helping You Could Cost Us: The New Reality of Tax Enforcement

by Linda Pavan

Strategic Context: From Personal Risk to Shared Responsibility Since 1 July 2009, Dutch tax law has quietly reshaped its power dynamics. With the introduction of the Fourth Tranche Awb , fines for tax...

COMPLIANCE ES IT Linda Pavan NL

May 8, 2025 LINDA PAVAN

The Vital Importance of Timely Annual Account Filing for Dutch BVs

by Linda Pavan

A Tale of Two Scenarios: Compliance vs. Consequences Picture this: a well-established Dutch BV has been operating successfully for years. Everything seems to be going smoothly—until the annual account...

ES IT Linda Pavan NL THIRD PARTY RISK

May 6, 2025 RISK INTELLIGENCE

Bank Accounts in the Netherlands: A System, Not a Secret

by Linda Pavan

Your Bank Account Is a Mirror: Not Just a Tool Let’s speak clearly: your bank account isn’t a private drawer for money. It’s a visible interface—a behavioral trace—observed, interpreted, and assessed....

LEDGER Linda Pavan

May 3, 2025 LINDA PAVAN

Tax Benefits of Donating to a Foundation with ANBI Status in the Netherlands

by Linda Pavan

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

Jan 9, 2025 LINDA PAVAN

Understanding Deferred Expenses in Bookkeeping: A Simple Guide

by Linda Pavan

Deferred expenses might sound like an intimidating bookkeeping concept, but they’re actually straightforward once you understand the basics. These expenses help you spread costs over the periods when ...

LEDGER Linda Pavan

Jan 9, 2025 LINDA PAVAN

What Does Carry Back Mean in Dutch Tax Declarations?

by Linda Pavan

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

Jan 8, 2025 LINDA PAVAN

Understanding the Difference Between Small Investments and Investments

by Linda Pavan

In our experience, many entrepreneurs are uncertain about how to categorize their expenses. Is that new purchase a small investment or a larger one? Should it be fully deducted immediately or spread o...

LEDGER Linda Pavan

Jan 8, 2025 LINDA PAVAN

What Does Carry Forward Mean in Dutch Tax Declarations?

by Linda Pavan

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

Jan 7, 2025 LINDA PAVAN

The Importance of Avoiding Creative Accounting

by Linda Pavan

In the world of numbers and finances, there's a term that might sound exciting and innovative— creative accounting. But let me tell you, creative accounting is not the kind of creativity your business...

LEDGER Linda Pavan

Jan 7, 2025 LINDA PAVAN