We are a full service tax law firm, which means that we cover all practice areas in the tax field enabling us to advise our clients in all Dutch and international tax matters. We advise all kind of international and Dutch corporate and individual clients that are active in different industries, but we also have some main areas of expertise.
Hamelink & Van den Tooren is a tax only firm with a clear focus on international matters.
SERVICES
SEE OUR SERVICES
EXPERTISE
Practice areas
Corporate income tax
Dutch corporate income tax (Dutch CIT) is levied on profits of companies based in the Netherlands or with operations in the Netherlands that qualify as a permanent establishment or permanent representative. In specific cases, non-Dutch shareholders of Dutch companies can become subject to non-resident Dutch CIT. Main topics wihtin the Dutch CIT rules we advise on are: fiscal unity, participation exemption, interest deduction limitation, anti-avoidance rules like ATAD 1 & 2 (i.e. hybrid instruments/entities), innovation box for R&D activities, loss compensation, group restructuring through (de)merger & liquidation, required level of substance etc. We frequently ask for certainty in advance from the Dutch tax authorities in specific Dutch CIT and international tax matters.
EXPERTISE
Practice areas
VAT, Customs & Other Indirect Taxes
Our indirect tax department advises on day-to-day VAT aspects as well as on transactional VAT matters. In relation to VAT, we advise clients both with holding & financing and with operational activities in the Netherlands, but also clients that are active in the capital market and fund industry. In addition we advise on real estate transfer tax and custom duties. Our VAT compliance team can arrange for all relevant VAT related filings, including VAT returns and EU listings.
EXPERTISE
Practice areas
Employment Tax & Social Contributions
We advise on Dutch wage tax, income tax and social security matters, mainly related to the (non-) Dutch management and supervisory board members by our Dutch corporate clients. Furthermore, we coordinate (the set up of) the payroll administration of Dutch companies and arrange all related matters, such as a wage tax number for the company, personal income tax numbers for the employees of the company and, optionally, a 30% facility decision for the employees (subject to conditions).
EXPERTISE
Practice areas
Personal income tax
We represent high net worth individuals, typically through their family office, with tax efficient structuring of their investments. In this respect, we closely work together with lawyers specialized in asset protection. In addition, we advise individual shareholders of our corporate clients taking care of all tax matters both corporate and private. Given our international focus, we are often engaged to advise on the tax consequences of a migration from the Netherlands to another country such as Switzerland, UK, Portugal, Italy, Dubai/UAE etc.
EXPERTISE
Practice areas
Withholding taxes
We advise on dividend withholding tax on profit distributions to shareholders and specifically on the application of the dividend withholding tax exemption. Regarding the latter, the substance at the level of the direct and/or indirect shareholder is relevant and therefore one of the topics we have ample experience with. We also issue tax opinions on this matter or could request certainty in advance from the Dutch tax authorities in the form of a tax ruling. We also advise on the conditional withholding taxes on dividend, interest and royalty payments (directly and indirectly) to recipients located in low taxed jurisdictions.
EXPERTISE
Practice areas
Transfer pricing
We cover all aspects of transfer pricing, ranging from strategic transfer pricing advice to the implementation of transfer pricing policies. We offer transfer pricing documentation to our clients and can take care of benchmarking studies.
EXPERTISE
Practice areas
Tax compliance
Our tax compliance department takes care of the relevant tax filings in the field of corporate income tax and value added tax. Our services are not limited to the filings only, we provide detailed explanatory notes to the relevant tax returns and flag matters that require further consideration if needed.
EXPERTISE
Practice areas
Tax accounting
We have a vast experience in the tax accounting area and as such we can provide tax computations and tax notes. The information provided by our firm will result in a better understanding of the current and future tax position of a company and as such it will result in a better control over (possible) tax accounting issues.
EXPERTISE
Practice areas
International Investment
Hamelink & Van den Tooren advises clients on how to tax efficiently structure their investments. This frequently includes non-Dutch investors either investing in the Netherlands or using the Netherlands as their hub for further international expansion. Topics typically covered include the application of the participation exemption to avoid double taxation and the application of tax treaties and EU Directives.
EXPERTISE
Practice areas
Fund Structuring
We advise on the Dutch tax aspects of structuring Dutch fund vehicles such as (tax transparent) limited partnerships, investment institutions or regular taxable entities. Furthermore, we frequently represent foreign funds investing in the Netherlands or via the Netherlands in third countries. We assist fund managers with structuring their carried interest.
EXPERTISE
Practice areas
Mergers & Acquisitions
We represent our clients in both domestic and cross-border M&A transactions. Our M&A services include tax due diligence work and negotiating the tax aspects of the share purchase agreement and other transaction documents. We also advise on the position of management and employee participation plans in connection with the transaction. Our M&A services are closely linked to our investment structuring services since, typically, in the course of a transaction structuring aspects such as tax deductibility of transaction costs and interest expenses need to be dealt with.
EXPERTISE
Practice areas
Tax Due Diligence
As part of our M&A practice, we offer a full scope tax due diligence. We assist both buyers and sellers in domestic or cross-border transactions. We also represent insurance companies active in the field of warranty and indemnity insurances.
EXPERTISE
Practice areas
Capital Markets & Tax Opinions
We are frequently involved in setting up securitization structures and advise on the Dutch tax aspects of these transactions, both from corporate tax and VAT perspective. In this regard, we also issue tax opinions that are generally required when implementing a securitization structures.
In addition, we also issue tax opinions and second opinions in any Dutch tax related matter. We frequently advise clients with securitization structures, bond issues and other capital market transactions. We advise in such deals on the Dutch corporate tax and VAT aspects. In this regard, we also issue tax opinions that are generally required in connection with these transactions.
EXPERTISE
Practice areas
International Executives
We advise on Dutch wage tax, income tax and social security matters, mainly related to the appointment of (non-)Dutch management and supervisory board members by our Dutch corporate clients. Furthermore, we coordinate (the set up of) the payroll administration of Dutch companies and arrange all related matters, such as a wage tax number for the company, personal income tax numbers for the employees of the company and, optionally, a 30% facility Decision for the employees (subject to conditions).
EXPERTISE
Practice areas
Global Mobility
We advise on Dutch wage tax, income tax and social security matters, mainly related to the appointment of (non-) Dutch management and supervisory board members by our Dutch corporate clients. Furthermore, we coordinate (the set up of) the payroll administration of Dutch companies and arrange all related matters, such as a wage tax number for the company, personal income tax numbers for the employees of the company and, optionally, a 30% facility Decision for the employees (subject to conditions).
EXPERTISE
Practice areas
Tax Controversy and Disputes
We regularly assist clients in audits conducted by the Dutch tax authorities. We also represent clients in disputes with the Dutch tax authorities, during the appeal phase as well as in front of the court.
EXPERTISE
Practice areas
Mutual Agreement Procedures
We advise and assist clients in mutual agreement procedures and abritration cases. Our assistance includes representing our clients in negotiations with the Dutch tax authorities and modelling scenarios that could serve as the basis for a settlement.
EXPERTISE
Practice areas
Energy
We advise clients on all tax aspects relating to renewable energy investments and historically we have emple experience with oil & gas investments in the Netherlands. This includes advice on allowances such as the energy investment allowance and specific tax matters such as the State Profit Share. We also represent clients investing from or via the Netherlands in foreign energy related businesses.
We also experience on advising client regarding the temporary solidatity contribution on the 2022 profit of energy companies and the temporary 65% “windfall profit tax” for 2023 and 2024.
EXPERTISE
Practice areas
Real Estate
We are involved in domestic and cross-border real estate acquistion and divestment projects. In this respect, we cover all relevant tax aspects, including value added tax and real estate transfer tax. We advise clients on day-to-day real estate related matters such as deductibility of real estate related expenses, reinvestment reserve and value added tax.
EXPERTISE
Practice areas
Private Wealth Structuring
We represent several high net worth individuals, typically through their family office, with tax efficient structuring their investments. In this respect, we closely work together with lawyers specialized in asset protection.
EXPERTISE
Practice areas
Innovation and Start / Scale ups
We serve Dutch innovative enterprises and start-ups operating domestically as well as entrepreneurs expanding abroad. Our clients also include non-Dutch parties establishing activities in the Netherlands. We advise on the application of the innovation box and other research and development related tax facilities the Netherlands offers. Arranging tax rulings with the Dutch tax authorities are part of this. We have ample experience in advising on employee participation plans, in particular in the field of innovative enterprises and start-ups.
EXPERTISE
Practice areas
E-commerce
We advise clients conducting an e-commerce business both from corporate tax law perspective as well from indirect taxes, i.e. VAT and customs duties. One of the topics we reguarly elaborate on is whether a permanent establishment and/or represenatative can be recognized in countries where sale activities take place and customers live.
EXPERTISE
Practice areas
Non-profit
Hamelink & Van den Tooren advises non-profit organisations located in the Netherlands by advising on the legal form (e.g. foundation, association, company) and/or by requesting the status of a public benefit organisation ("ANBI"). For these clients we often request for certainty in advance from the Dutch tax authorities on the (exempt) corporate income tax and VAT position.
EXPERTISE
Practice areas
Tax Control Framework / HT
We advise clients on setting up a tax control framework, which is a structured approach to ensure compliance with the tax laws and regulations while effectively managing tax risks. It provides a systematic way of control, monitor and report taks-related activities within the organization. A well designed tax control framework could avoid penalties, optimize tax positions and maintain a good reputation with the Dutch tax authorities. In addition, we could discuss and agree on so-called horizontal supervision ("horizontaal toezicht") with Dutch tax authorities which is based on mutual trust, transparency and collaboration.
EXPERTISE
Practice areas
Corporate income tax
Dutch corporate income tax (Dutch CIT) is levied on profits of companies based in the Netherlands or with operations in the Netherlands that qualify as a permanent establishment or permanent representative. In specific cases, non-Dutch shareholders of Dutch companies can become subject to non-resident Dutch CIT. Main topics wihtin the Dutch CIT rules we advise on are: fiscal unity, participation exemption, interest deduction limitation, anti-avoidance rules like ATAD 1 & 2 (i.e. hybrid instruments/entities), innovation box for R&D activities, loss compensation, group restructuring through (de)merger & liquidation, required level of substance etc. We frequently ask for certainty in advance from the Dutch tax authorities in specific Dutch CIT and international tax matters.
EXPERTISE
Practice areas
VAT, Customs & Other Indirect Taxes
Our indirect tax department advises on day-to-day VAT aspects as well as on transactional VAT matters. In relation to VAT, we advise clients both with holding & financing and with operational activities in the Netherlands, but also clients that are active in the capital market and fund industry. In addition we advise on real estate transfer tax and custom duties. Our VAT compliance team can arrange for all relevant VAT related filings, including VAT returns and EU listings.
EXPERTISE
Practice areas
Employment Tax & Social Contributions
We advise on Dutch wage tax, income tax and social security matters, mainly related to (non-) Dutch management and supervisory board members by our Dutch corporate clients. Furthermore, we coordinate (the set up of) the payroll administration of Dutch companies and arrange all related matters, such as a wage tax number for the company, personal income tax numbers for the employees of the company and, optionally, a 30% facility decision for the employees (subject to conditions).
EXPERTISE
Practice areas
Personal income tax
We represent high net worth individuals, typically through their family office, with tax efficient structuring of their investments. In this respect, we closely work together with lawyers specialized in asset protection. In addition, we advise individual shareholders of our corporate clients taking care of all tax matters both corporate and private. Given our international focus, we are often engaged to advise on the tax consequences of a migration from the Netherlands to another country such as Switzerland, UK, Portugal, Italy, Dubai/UAE etc.
EXPERTISE
Practice areas
Withholding taxes
We advise on dividend withholding tax on profit distributions to shareholders and specifically on the application of the dividend withholding tax exemption. Regarding the latter, the substance at the level of the direct and/or indirect shareholder is relevant and therefore one of the topics we have ample experience with. We also issue tax opinions on this matter or could request certainty in advance from the Dutch tax authorities in the form of a tax ruling. We also advise on the conditional withholding taxes on dividend, interest and royalty payments (directly and indirectly) to recipients located in low taxed jurisdictions.
EXPERTISE
Practice areas
Transfer pricing
We cover all aspects of transfer pricing, ranging from strategic transfer pricing advice to the implementation of transfer pricing policies. We offer transfer pricing documentation to our clients and can take care of benchmarking studies.
EXPERTISE
Practice areas
Tax compliance
Our tax compliance department takes care of the relevant tax filings in the field of corporate income tax and value added tax. Our services are not limited to the filings only, we provide detailed explanatory notes to the relevant tax returns and flag matters that require further consideration if needed.
EXPERTISE
Practice areas
Tax accounting
We have a vast experience in the tax accounting area and as such we can provide tax computations and tax notes. The information provided by our firm will result in a better understanding of the current and future tax position of a company and as such it will result in a better control over (possible) tax accounting issues.
EXPERTISE
Practice areas
International Investment
Hamelink & Van den Tooren advises clients on how to tax efficiently structure their investments. This frequently includes non-Dutch investors either investing in the Netherlands or using the Netherlands as their hub for further international expansion. Topics typically covered include the application of the participation exemption to avoid double taxation and the application of tax treaties and EU Directives.
EXPERTISE
Practice areas
Fund Structuring
We advise on the Dutch tax aspects of structuring Dutch fund vehicles such as (tax transparent) limited partnerships, investment institutions or regular taxable entities. Furthermore, we frequently represent foreign funds investing in the Netherlands or via the Netherlands in third countries. We assist fund managers with structuring their carried interest.
EXPERTISE
Practice areas
Mergers & Acquisitions
We represent our clients in both domestic and cross-border M&A transactions. Our M&A services include tax due diligence work and negotiating the tax aspects of the share purchase agreement and other transaction documents. We also advise on the position of management and employee participation plans in connection with the transaction. Our M&A services are closely linked to our investment structuring services since, typically, in the course of a transaction structuring aspects such as tax deductibility of transaction costs and interest expenses need to be dealt with.
EXPERTISE
Practice areas
Tax Due Diligence
As part of our M&A practice, we offer a full scope tax due diligence. We assist both buyers and sellers in domestic or cross-border transactions. We also represent insurance companies active in the field of warranty and indemnity insurances.
EXPERTISE
Practice areas
Capital Markets & Tax Opinions
We are frequently involved in setting up securitization structures and advise on the Dutch tax aspects of these transactions, both from corporate tax and VAT perspective. In this regard, we also issue tax opinions that are generally required when implementing a securitization structures.
In addition, we also issue tax opinions and second opinions in any Dutch tax related matter. We frequently advise clients with securitization structures, bond issues and other capital market transactions. We advise in such deals on the Dutch corporate tax and VAT aspects. In this regard, we also issue tax opinions that are generally required in connection with these transactions.
EXPERTISE
Practice areas
International Executives
We advise on Dutch wage tax, income tax and social security matters, mainly related to the appointment of (non-)Dutch management and supervisory board members by our Dutch corporate clients. Furthermore, we coordinate (the set up of) the payroll administration of Dutch companies and arrange all related matters, such as a wage tax number for the company, personal income tax numbers for the employees of the company and, optionally, a 30% facility Decision for the employees (subject to conditions).
EXPERTISE
Practice areas
Global Mobility
We advise on Dutch wage tax, income tax and social security matters, mainly related to the appointment of (non-) Dutch management and supervisory board members by our Dutch corporate clients. Furthermore, we coordinate (the set up of) the payroll administration of Dutch companies and arrange all related matters, such as a wage tax number for the company, personal income tax numbers for the employees of the company and, optionally, a 30% facility Decision for the employees (subject to conditions).
EXPERTISE
Practice areas
Tax Controversy and Disputes
We regularly assist clients in audits conducted by the Dutch tax authorities. We also represent clients in disputes with the Dutch tax authorities, during the appeal phase as well as in front of the court.
EXPERTISE
Practice areas
Mutual Agreement Procedures
We advise and assist clients in mutual agreement procedures and abritration cases. Our assistance includes representing our clients in negotiations with the Dutch tax authorities and modelling scenarios that could serve as the basis for a settlement.
EXPERTISE
Practice areas
Energy
We advise clients on all tax aspects relating to renewable energy investments and historically we have emple experience with oil & gas investments in the Netherlands. This includes advice on allowances such as the energy investment allowance and specific tax matters such as the State Profit Share. We also represent clients investing from or via the Netherlands in foreign energy related businesses.
We also experience on advising client regarding the temporary solidatity contribution on the 2022 profit of energy companies and the temporary 65% “windfall profit tax” for 2023 and 2024.
EXPERTISE
Practice areas
Real Estate
We are involved in domestic and cross-border real estate acquistion and divestment projects. In this respect, we cover all relevant tax aspects, including value added tax and real estate transfer tax. We advise clients on day-to-day real estate related matters such as deductibility of real estate related expenses, reinvestment reserve and value added tax.
EXPERTISE
Practice areas
Private Wealth Structuring
We represent several high net worth individuals, typically through their family office, with tax efficient structuring their investments. In this respect, we closely work together with lawyers specialized in asset protection.
EXPERTISE
Practice areas
Innovation and Start / Scale ups
We serve Dutch innovative enterprises and start-ups operating domestically as well as entrepreneurs expanding abroad. Our clients also include non-Dutch parties establishing activities in the Netherlands. We advise on the application of the innovation box and other research and development related tax facilities the Netherlands offers. Arranging tax rulings with the Dutch tax authorities are part of this. We have ample experience in advising on employee participation plans, in particular in the field of innovative enterprises and start-ups.
EXPERTISE
Practice areas
E-commerce
We advise clients conducting an e-commerce business both from corporate tax law perspective as well from indirect taxes, i.e. VAT and customs duties. One of the topics we reguarly elaborate on is whether a permanent establishment and/or represenatative can be recognized in countries where sale activities take place and customers live.
EXPERTISE
Practice areas
Non-profit
Hamelink & Van den Tooren advises non-profit organisations located in the Netherlands by advising on the legal form (e.g. foundation, association, company) and/or by requesting the status of a public benefit organisation ("ANBI"). For these clients we often request for certainty in advance from the Dutch tax authorities on the (exempt) corporate income tax and VAT position.
EXPERTISE
Practice areas
Tax Control Framework / HT
We advise clients on setting up a tax control framework, which is a structured approach to ensure compliance with the tax laws and regulations while effectively managing tax risks. It provides a systematic way of control, monitor and report taks-related activities within the organization. A well designed tax control framework could avoid penalties, optimize tax positions and maintain a good reputation with the Dutch tax authorities. In addition, we could discuss and agree on so-called horizontal supervision ("horizontaal toezicht") with Dutch tax authorities which is based on mutual trust, transparency and collaboration.