When a Checkout Control Fails, the Business Pays 20 ago 2026 IVA 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 Leggi di più
When One Business Pays Another Business’s Wages 18 ago 2026 LINDA PAVAN 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 Leggi di più
Changing Office Days? Check What You Already Promised 14 ago 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 Leggi di più
Retired DGA: Match Salary to the Work That Remains 13 ago 2026 BUSTA PAGA 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 Leggi di più
Repeated Underpayment Shut a Rotterdam Restaurant 13 ago 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 Leggi di più
Your Customs Guarantee Can Run Out of Room 11 ago 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 Leggi di più
DORA Register Acceptance Rises, but Contract Risk Remains 8 ago 2026 IVA 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 Leggi di più
Preference Returns Can Change Management’s Tax Position 4 ago 2026 LINDA PAVAN 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 Leggi di più
Mortgage Fraud Risk Reaches Beyond the Mortgage File 3 ago 2026 IVA 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 Leggi di più
When Tax Planning Has No Real Business Behind It 31 lug 2026 IVA 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 Leggi di più
Shared EV Charging Needs a Clear VAT and Cash Trail 31 lug 2026 LINDA PAVAN 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 Leggi di più
When BV and Personal Tax Returns Do Not Match 31 lug 2026 LINDA PAVAN 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 Leggi di più
