Xtroverso Knowledge: Dutch Tax & Compliance Insights

Dutch Court Slams Tax Office for Double VAT Fine, What Small Business Owners Must Know

by Linda Pavan

Q: If I get two fines from the Tax Office for the same VAT mistake, do I really have to pay both? " No. A Dutch court just ruled that you can’t be fined twice for the same thing. In this case, the Tax...

AUDIO COURT RULING ES IT Linda Pavan NL TAX

Aug 29, 2025 LINDA PAVAN

Dutch Tax Authority Confirms: Your VAT Audit Stays a Black Box

by Linda Pavan

Q: Why does it feel like the tax office knows everything about me, but I know nothing about them? " Because that’s how the system works. You have to show all your numbers, but the Belastingdienst does...

AUDIO ES IT Knowledge Group NL TAX

Aug 27, 2025 LINDA PAVAN

“Substantial Economic Activity”: What It Really Means for Small Entrepreneurs in the Netherlands

by Linda Pavan

Q: I have a small business registered at the Chamber of Commerce, but I don’t really have an office or staff. Is that a problem? " Yes, it could be. The tax office now looks at whether your company is...

AUDIO ES IT Knowledge Group Linda Pavan NL TAX

Aug 25, 2025 LINDA PAVAN

Dissolution Does Not Erase Interest: What Entrepreneurs Must Know

by Linda Pavan

Q: If my BV is closed down, does that mean all the problems and cases just disappear? " No, not at all. Even if your BV is dissolved, the court can reopen the liquidation later. That means old claims,...

COURT RULING ES IT Linda Pavan NL TAX

Aug 22, 2025 LINDA PAVAN

Losses in Box 2 When Selling or Liquidating a Dutch BV: How Does It Work?

by Linda Pavan

When you sell shares in your own BV or decide to liquidate, you naturally hope for profit. But sometimes the outcome is a loss. That feels disappointing, yet it doesn’t have to be the end of the story...

ES IT Linda Pavan NL TAX

Aug 21, 2025 LINDA PAVAN

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

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 This officially repealed the earlier position KG:210:2022:2 , which had created years...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

Aug 20, 2025 LINDA PAVAN

Silent Conversion Denied: Tax Ruling Limits Options for Small Business Owners in the Netherlands

by 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

Aug 19, 2025 LINDA PAVAN

STAK for Small Business Succession

by 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

Aug 18, 2025 LINDA PAVAN

What Entrepreneurs Must Learn from the Northern Fraud Chamber’s Judgment

by 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

Aug 18, 2025 LINDA PAVAN

Virtual Shares: A Hidden Tax Trap for Small Business Owners

by 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

Aug 15, 2025 LINDA PAVAN

EU Court Judgment Closes a Tax Loophole. Why Dutch Entrepreneurs Should Pay Attention

by 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

Aug 15, 2025 LINDA PAVAN

Enjoyment Moment Bonus Plans, A Trap in Disguise for Small Business Owners

by 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

Aug 14, 2025 LINDA PAVAN