Thuis Partners is one of the few full-service law firms in the Netherlands with a specialised tax law department. We assist both businesses and private individuals with legal matters concerning taxation. The focus of this specialisation is on the taxpayer and/or the withholding agent. We also devote special attention to the legal position of accountants and/or tax advisers, who can also be affected personally by disputes that result in proceedings before the administrative, criminal, or civil courts.
We advise clients on tax law issues and clarify their tax position and liabilities. We also provide assistance for dealing with tax assessments and (tax) audits, including the scope of the information obligations and the resulting orders to provide information. But we are also there for you in the event of liability claims by the Tax and Customs Administration, including liability applying to hirers and directors and vicarious tax liability [ketenaansprakelijkheid], as well as liability claims against an accountant and/or tax advisor by clients and former clients. Our tax law department also deals with liability to disciplinary action regarding acts or omissions by professionals. This enables us to provide you with comprehensive information and advice on various aspects of tax law.
We also assist you in the event of fraud or voluntary disclosure. In some cases, a business may need a confidential internal investigation to be carried out, for example if it suspects that employees are committing or have committed fraud. Such an investigation involves major risks for the company because it may be compelled to submit the results to the authorities. That is not the case, however, if the fraud investigation is carried out by a lawyer (perhaps with the help of forensic accountants). We have the necessary experience in this field and are able to conduct and direct internal investigations.
Unfortunately, judicial proceedings cannot always be avoided. Nevertheless, in such cases we also look for ways of resolving the dispute by mutual agreement and a settlement. But your interests as our client are of course paramount. Where necessary and also desired, the tax lawyer will also bring in your accountant and/or tax adviser. The support provided focusses on ensuring a strong procedural strategy: from start to finish we utilise our knowledge of tax law – including from an international perspective – to achieve the best possible result for you. We adopt a proactive – and of course discreet – approach, with thorough preparation for the proceedings. This means that the tax lawyer will draw up a risk analysis. He or she will assist the client in the event of searches, interrogations and witness interviews, and pre-trial detention. Where necessary, other (tax) proceedings will be coordinated.
We can also assist you in dealing with objection and appeal proceedings, including in the context of the (Dutch) Money Laundering and Terrorist Financing (Prevention) Act [Wet ter voorkoming van witwassen en financieren van terrorisme “Wwft”]. We also undertake the defence against administrative fines imposed on the taxpayer and/or withholding agent, but also on the tax advisor and/or accountant.
Subjects and training
The work of our tax law department covers:
- fraud (including tax fraud) and fraud investigation;
- administrative fines;
- economic offences;
- Fiscal Intelligence and Investigation Service (FIOD-ECD);
- tax audits;
- tax law position;
- tax liability;
- voluntary disclosure;
- international information exchange;
- environmental offences;
- property offences;
- Money Laundering and Terrorist Financing (Prevention) Act (“Wwft”).
We have developed an app for practical and quick consultation of instructions during searches by, for example, the Fiscal Intelligence and Investigation Service (FIOD-ECD). You can download the app free of charge from the app store by searching for “FIOD”. It is intended for all those directly and indirectly involved, from receptionists to senior executives. The information it provides is also available on our website at “Thuis Partners: unannounced visit”.
Not every accounting or tax consultancy firm has a Litigation department or a Professional Expertise department, despite there being specific tax law issues that may need to be assessed or, for example, the positions of parties in legal proceedings. We therefore offer internal assistance, guidance and, where necessary, training. If you are interested, please contact Eugène Rosier for a tailor-made proposal.