Jan van Tilburg
Address Details
President Kennedylaan 19 2517 JK The Hague
The Netherlands
Telephone: +31 70 3656617
Fax: +31 70 3923793
E-mail: jan.van.tilburg@corptax.org
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Personal Resume
After his graduation in taxation law from the University of Leiden, Jan started to work as a tax consultant with Ernst & Young. For this firm he worked in The Hague, London and Rotterdam. Meanwhile he also finalised the post graduate education in Europe Fiscal Studies at the University of Rotterdam, lectured at various institutes and wrote various publications.
Jan found his real passion in advising multinational companies in Dutch and international corporate tax matters. Till 2004 Jan was partner in the multinational tax practise of Ernst & Young. In 2004 Jan founded Fisconti Tax Consulting and took the initiative to create an international network of corporate tax specialists, Corporate Tax Alliance.
Fisconti has grown into a specialised tax firm, offering a comprehensive range of tax services to companies. Within Fisconti, Jan’s specialisation is advising multinational companies, varying from some of world’s leading businesses to start-up companies, in the field of Dutch and international taxation.
Publications
Changes in Dutch taxation for 2016
Dutch Participation Exemption in 2012
Fisconti: Tax Consultancy Firm of the Year 2010
More information about The Netherlands
The Netherlands has a competitive corporate tax regime that stimulates entrepreneurship and foreign investments in the Netherlands. The participation exemption is one the main pillars of the Dutch corporate income tax system. Under this exemption both dividends and capital gains deriving from qualifying shareholdings are fully tax exempt in the Netherlands. Due to this tax facility, the Netherlands is home country for many holding companies. The underlying principle for the Dutch participation exemption is the aspiration to avoid double taxation when profits of a subsidiary are distributed to the parent company. The exemption system achieves a level playing field for Dutch enterprises operating abroad, since those companies will be subjected exclusively to the foreign corporate income tax rate without having to pay additional tax in the home country (as would be the case if a credit system is applied). Dutch group companies are allowed to file a consolidated tax return under the fiscal unity regime. By doing so, transfer-pricing issues with respect to transactions between Dutch companies may be avoided. The fiscal unity regime also allows that losses of one company can be set of against profits of another company. Dutch companies are allowed to keep their accounts in a functional currency other than the euro and to calculate their tax able profit in that foreign currency. Also the Dutch tax rules re the calculation of the tax base are relatively flexible (i.e. tax accounts may differ from the commercial accounts). The Dutch Revenue has an open mind for foreign investment and has broad experience with facilitating foreign investments in the Netherlands. It is possible to obtain certainty in advance from the Revenue about the tax treatment of certain activities or corporate structures, through an Advance Tax Ruling (ATR) or Advance Pricing Agreement (APA) but also by discussing transactions upfront with the competent tax inspector. For specific industries and investments attractive tax facilities are available (e.g. tonnage tax for shipping companies, R&D facilities and accelerated deprecation and/or investment grants for innovative or sustainable investments). An extensive treaty network further enhances the attractiveness of the Netherlands. Those tax treaties reduce withholding taxes on dividends, interest and royalties frequently to zero per cent. For outbound payments, the Netherlands does not levy withholding tax on interest and royalty payments. In the exceptional case that no tax treaties available for a certain country, unilateral tax relief may be available for certain types of income. Being part of the EU entitles Dutch companies to the benefits of the EU Directives (like zero per cent tax on parent-subsidiary dividends and no withholding taxes on interest and royalty payments between affiliated EU companies).
