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 RULINGS
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 RULINGS
Wage pressure slows, margins still tighten Paolo Maria Pavan What is the situation? Dutch CAO wages rose 4.5% year-on-year in Q1 2026, down from 5.4% a year earlier and below the 6.8% peak in Q3 2024. But the slowdown should not be mistaken for relief. Real wag... Paolo Maria Pavan TODAY'S MARKET PULSE Apr 6, 2026 MARKET
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 RULINGS
Land costs are repricing faster Paolo Maria Pavan What is the situation? Dutch new-build plot prices rose 13.6% in 2025, and 15.3% year on year in Q4 2025. This was the fourth straight quarter of faster growth. Average plot prices now range widely by... Paolo Maria Pavan TODAY'S MARKET PULSE Apr 5, 2026 MARKET
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 RULINGS
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 RULINGS
Dutch e-commerce margin squeeze deepens Paolo Maria Pavan What is the situation? Dutch e-commerce spending fell 1% to €35.7 billion in 2025, while transaction volume stayed flat at 347 million purchases. Cross-border orders rose 9% to 44.8 million, and Chine... Paolo Maria Pavan TODAY'S MARKET PULSE Apr 4, 2026 MARKET
Retail growth, but not real demand Paolo Maria Pavan What is the situation? Dutch retail turnover rose 1.3% in February 2026, but sales volume rose only 0.6%. That means part of the growth came from price, not from more units sold. Online turnover incre... Paolo Maria Pavan TODAY'S MARKET PULSE Apr 3, 2026 MARKET
Dutch economy softens further in March Paolo Maria Pavan What is the situation? CBS says the March 2026 business-cycle picture weakened further. Nine of thirteen indicators were below their long-term trend. Consumer confidence fell to -30 from -24 in Februa... Paolo Maria Pavan TODAY'S MARKET PULSE Apr 2, 2026 MARKET
Dutch slowdown sharpens cash discipline Paolo Maria Pavan What is the situation? The Dutch short-cycle picture worsened in March 2026. CBS shows consumer confidence fell to -30 from -24, the economic climate component dropped to -54 from -42, and the Busines... Paolo Maria Pavan TODAY'S MARKET PULSE Apr 2, 2026 MARKET
Inflation back up, pressure back on Paolo Maria Pavan What is the situation? Dutch inflation rose to 2.7% in March 2026, up from 2.4% in February. The main signal is not broad overheating. It is a renewed cost shock in the parts of the economy that small... Paolo Maria Pavan TODAY'S MARKET PULSE Apr 1, 2026 MARKET
