LINDA PAVAN | xtroverso

Directors’ Liability Under EU Law: A Wake-Up Call for Small Business Owners

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

13 Aug 2025

Linda Pavan

BV or Sole Proprietorship: Don’t Let a Legal Form Fool You

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

12 Aug 2025

Linda Pavan

VAT Deduction Update as of July 1, 2025, What Micro and Small Entrepreneurs in the Netherlands Need to Know

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

11 Aug 2025

Linda Pavan

Dutch Entrepreneurs Beware: The Tax Office Can Deny Your Depreciation, Even If the Building Isn’t Theirs!

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

8 Aug 2025

Linda Pavan

Is Your BV About to Get Burned? What the Tax Office Just Revealed About Dividend Tricks Will Hit Small Business Owners Next

Why This Matters to You On July 22, 2025, the Dutch Tax Authority (Belastingdienst) issued its formal response to a public access request filed under the Wet open overheid (Woo,Open Government Act). T...

ES IT Linda Pavan NL TAX

7 Aug 2025

Linda Pavan

No Strategy, No Records, No Chance: How a Dutch SME Owner Lost Her Company to Her Own Sloppiness

A Case You Can Learn From (or Repeat): €1.5 Million in Tourist Tax Let’s begin with the basics. Between 2014 and 2021, a private limited company (X B.V.) was assessed over €1.5 million in tourist tax ...

ES IT Linda Pavan NL TAX

6 Aug 2025

Linda Pavan

Dutch Entrepreneurs Beware: Your Holding Company Might Be a Tax Trap (And the Supreme Court Just Confirmed It)

When courts speak, entrepreneurs should listen—not to fear them, but to understand the rules of the game they’ve chosen to play. On July 18, 2025 , the Dutch Supreme Court confirmed two rulings that s...

ES IT Linda Pavan NL TAX

5 Aug 2025

Linda Pavan

Dutch Entrepreneurs Beware: Your ‘Dormant’ BV Could Trigger a VAT Nightmare (Even If You Do Nothing)

For All Dutch Micro-Entrepreneurs: Your VAT Number Is Not a Toy Let’s cut straight to the chase: if you run a micro or small business in the Netherlands and you’ve ever thought, “Ah well, we’re just a...

ES IT Linda Pavan NL TAX

4 Aug 2025

Linda Pavan

Tax Confidentiality in the Netherlands: Why Small Business Owners Should Care

The quiet protection behind your tax return If you're a small business owner who does their taxes properly and I assume you are, you rely on a basic principle: the information you share with the Dutch...

ES IT Linda Pavan NL TAX

1 Aug 2025

Linda Pavan

Intent, Mistakes, and the Hand of Justice: What the Latest Dutch Supreme Court Ruling Means for Small Business Owners

A wake-up call dressed in civility On July 18, 2025, the Supreme Court of the Netherlands issued a ruling that won’t make front-page headlines, but should keep every small business owner up at night. ...

ES IT Linda Pavan NL TAX

31 Jul 2025

Linda Pavan

Too Late, Too Bad: Dutch Entrepreneurs Can No Longer Hide Behind ‘Voluntary’ Tax Fixes

The UBS Case Isn’t Just About the Rich The Supreme Court ruling of July 18, 2025 (No. 23/04710) might seem like an exotic saga involving Swiss bank accounts, high-level appeals, and subtle legal doctr...

ES IT Linda Pavan NL TAX

30 Jul 2025

Linda Pavan

From 2028, VAT on Imports Will No Longer Be Your Problem, But You Still Need to Know Why

When Brussels moves, most micro-entrepreneurs roll their eyes. But the VAT reform adopted on 18 July 2025 by the EU Council is not just another bureaucratic wave, it’s a structural shift in how your w...

ES IT Linda Pavan NL TAX

29 Jul 2025