Dutch tax risk after emigration and BV dissolution Paolo Maria Pavan What is the situation? A Dutch shareholder-director moved to South Africa, kept the BV effectively managed in the Netherlands, and did not receive a protective tax assessment at emigration. More than ... COURT CASE COURT RULING Paolo Maria Pavan Apr 8, 2026
Low valuation backfires in BV contribution case Paolo Maria Pavan What is the situation? A veterinary practice contributed to BVs in December 2020 was valued by the taxpayers at about €545,000, including €400,000 goodwill. The same business had received a prior priv... COURT CASE COURT RULING Paolo Maria Pavan Apr 7, 2026
Real estate transfer reclassified as dividend Paolo Maria Pavan What is the situation? A Breda tax court upheld a 2018 income tax assessment based on €2,561,773 of Box 2 income (taxed income from a substantial interest in a private company), a€36,000 salary correc... COURT CASE COURT RULING Paolo Maria Pavan Apr 6, 2026
Transfer tax relief denied on holiday home Paolo Maria Pavan What is the situation? On €100,000, the buyer paid €10,400 transfer tax at 10.4%. She tried to recover €8,400 by claiming the 2% owner-occupier rate (a reduced rate offered if the property becomes the... COURT CASE COURT RULING Paolo Maria Pavan Apr 5, 2026
Losses alone do not prove a business Paolo Maria Pavan What is the situation? A Dutch court upheld a 2020 income tax assessment after the tax authority refused a sole trader’s declared business loss of €12,477. The taxpayer had no revenue in 2020, only €2... COURT CASE COURT RULING Paolo Maria Pavan Apr 4, 2026
