Managing Partner: Jan van den Tooren
Number of partners: 5
Number of lawyers: 17
Languages: Dutch, English, French, Russian, Spanish
Hamelink & Van den Tooren, founded in 1997, is a tax law firm with the character of a tax boutique. The firm provides high level tax consultancy services, mainly to medium-sized and large companies with crossborder operations. The aim of the firm is to attribute to the client’s business by serving them in international taxation matters at the highest level and with a commercial approach. Its background and experience have proven to provide a strong basis to advise companies on large corporate transactions, both within and outside the Netherlands. Hamelink & Van den Tooren is an independent organisation. Its strength is an extensive informal network of leading law and tax law firms both in the Netherlands and abroad. This informal network enables the firm to choose the right specialist for each project and meet client’s specific needs. The firm’s informal network also ensures that it is always on top of national and international tax developments.
Main Areas of Practice:
The firm advises on the Dutch tax aspects of structuring Dutch fund vehicles such as (tax transparent) limited partnerships, investment institutions or regular taxable entities. Furthermore, the firm frequently represents foreign funds investing in the Netherlands or via the Netherlands in third countries. The firm assists fund managers with structuring their carried interest.
Innovation & Start-ups:
Hamelink & Van den Tooren serves Dutch innovative enterprises and start-ups operating domestically as well as entrepreneurs expanding abroad. Its clients also include non-Dutch parties establishing activities in the Netherlands. It advises 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. Hamelink & Van den Tooren has ample experience in advising on employee participation plans, in particular in the field of innovative enterprises and start-ups.
Hamelink & Van den Tooren advises on Dutch wage tax, income tax and social security matters, mainly related to the appointment of (non-)Dutch management and supervisory board members by its Dutch corporate clients. Furthermore, Hamelink & Van den Tooren coordinates (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).
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.
The firm represents its clients in both domestic and cross-border M&A transactions. Its M&A services include tax due diligence work and negotiating the tax aspects of the share purchase agreement and other transaction documents. The firm also advises on the position of management and employee participation plans in connection with the transaction. Its 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. The firm has built an extensive track record in advising insurance companies and underwriters in tax warranty and indemnity policies issued in connection with M&A transactions.
Oil & Gas:
The firm advises clients on all tax aspects relating to energy (including oil and 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. It also represents clients investing from or via the Netherlands in foreign energy related businesses.
Private Wealth Structuring:
Hamelink & Van den Tooren represents several high net worth individuals, typically through their family office, with tax efficient structuring their investments. In this respect, the firm closely works together with lawyers specialised in asset protection.
Hamelink & Van den Tooren is 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. The firm advises clients on day-to-day real estate related matters such as deductibility of real estate related expenses, reinvestment reserve and value added tax.
In the worldwide changing perception of international tax structuring a proper and extensive reflection of the (worldwide) tax position of a company in its financial statements is currently more relevant than it ever was. The firm has a vast experience in the tax accounting area and as such it can provide tax computations and tax notes. The information provided by the 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.
Tax Controversy & Disputes:
Hamelink & Van den Tooren regularly assists clients in audits conducted by the Dutch tax authorities. It also represents clients in disputes with the Dutch tax authorities, during the appeal phase as well as in front of the court.
The tax compliance department takes care of the relevant tax filings in the field of corporate income tax and value added tax. The firm’s services are not limited to the filings only, it provides detailed explanatory notes to the relevant tax returns and flag matters that require further consideration if needed.
Tax Due Diligence:
As part of its M&A practice, Hamelink & Van den Tooren offers a full scope tax due diligence. It assists both buyers and sellers in domestic or cross-border transactions. It also represents insurance companies active in the field of warranty and indemnity insurances.
The firm covers all aspects of transfer pricing, ranging from strategic transfer pricing advice to the implementation of transfer pricing policies. It offers transfer pricing documentation to our clients and can take care of benchmarking studies.
The VAT department advises on day-to-day VAT aspects as well as on transactional VAT (and transfer tax) matters. The VAT compliance team can arrange for all relevant VAT related filings, including VAT returns and EU listings.