LINDA PAVAN | xtroverso

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What a Dutch Woonplaatsverklaring Is and How to Request One

by Linda Pavan

Dec 27, 2025

What is a woonplaatsverklaring ? A woonplaatsverklaring, often translated as a certificate of tax residence, is an official statement from the Belastingdienst confirming that you (or your company) are...

ES IT Linda Pavan NL TAX

Dutch Treasury Lost an Estimated €1.5 Billion to Abuse of “Turbo Liquidations”

by Linda Pavan

Dec 27, 2025

The default shutdown route In recent years, “turboliquidatie” (turbo liquidation) has become the standard route for ending a company in the Netherlands. Nearly 80% of business closures reportedly happ...

ES IT Linda Pavan NL TAX

EU Member States Reach Deal on the Digital Euro

by Linda Pavan

Dec 27, 2025

A political deal, still not a launch EU member states reached an agreement on the digital euro on 19 December . A digital euro will not arrive anytime soon: the earliest expected introduction is 2029 ...

ES IT Linda Pavan NL TAX

DAC8: tighter reporting rules for crypto from 2026

by Linda Pavan

Dec 27, 2025

Crypto transactions are set to become far more visible to the Dutch Tax Administration (Belastingdienst). Under the EU’s DAC8 rules, supported by the OECD Crypto-Asset Reporting Framework (CARF), cryp...

ES IT Linda Pavan NL TAX

Climate and mobility: fiscal incentives continue to guide behaviour

by Linda Pavan

Dec 27, 2025

The Netherlands is keeping climate and mobility measures firmly in the tax toolkit, but 2026 marks a shift toward more precisely defined incentives. In practice, this means benefits remain for cleaner...

ES IT Linda Pavan NL TAX

Government Moves Ahead With VAT Increase on Lodging: No Reconsideration or Delay

by Linda Pavan

Dec 27, 2025

The Dutch government confirms the VAT increase on lodging from 9% to 21% in 2026. Learn how this change impacts hotels, BBs, holiday parks, and border-region businesses, and what lodging providers sho...

ES IT Linda Pavan NL TAX

A VAT Entrepreneur with a Chamber of Commerce Registration Is Not Automatically an Income Tax Entrepreneur

by Linda Pavan

Dec 26, 2025

Many self-employed professionals and director-major shareholders assume that a Chamber of Commerce registration and a VAT number are enough to qualify as an entrepreneur for income tax purposes. But t...

ES IT Linda Pavan NL TAX

VAT Deduction Revision for Real Estate Investment Services (2026). What Businesses Must Know

by Linda Pavan

Dec 26, 2025

From 1 January 2026 , businesses investing in real estate will need to comply with a new rule: the revision of VAT deduction on investment services . This change, introduced in the 2025 Tax Plan , aff...

ES IT Linda Pavan NL TAX

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

by Linda Pavan

Aug 29, 2025

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

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

by Linda Pavan

Aug 27, 2025

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...

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

by Linda Pavan

Aug 25, 2025

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

Dissolution Does Not Erase Interest: What Entrepreneurs Must Know

by Linda Pavan

Aug 22, 2025

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

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