On 12 June 2014, five Decrees were published by the Dutch Underminister of Finance replacing the current 2004 Decrees on Advance Pricing Agreements (“APA”), Advance Tax Rulings (“ATR”) and “Substance Requirements”.
Although the Decrees have affect as per 13 June 2014, the day after publication, the Dutch ruling practice already applied some of the elements as per 1 January 2014.
A new Decree was adopted introducing substance requirements for all Dutch resident companies which qualify as a financing and/or licensing company. Failing these substance requirements may under specific circumstances result in an administrative penalty up to an amount of (currently) EUR 19,500.
Kraaijeveld Coppus Legal is the go-to international boutique tax firm located in Amsterdam, the Netherlands.
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After graduating in Tax Law from Leiden University, Edwin embarked on his career as an international tax lawyer with Deloitte. Later, he started working at a local Dutch bank, where he provided tax support to both corporate and private clients. He then returned to the international corporate tax practice at Andersen. Initially, his focus was on the Financial Markets and Energy & Utilities sector, afterwards he joined the M&A team, overseeing reorganisations, mergers, and acquisitions, including due diligence investigations.
A few years down the line, Edwin became a partner at a Rotterdam-based tax boutique specialising in assisting foreign investors and industries in launching greenfield projects in The Netherlands and other EU countries. Moreover, he advised numerous Dutch corporate clients on the international tax implications of their cross-border business ventures, including the implementation of Transfer Pricing policies. Before joining KC Legal as partner, Edwin worked at a leading Dutch tax- and legal firm with a focus on high-net-worth individuals and private equity in charge of their Rotterdam office.
Edwin is a member of the Dutch Association of Tax Advisors (NOB), the International Bar Association (IBA) and the International Fiscal Association (IFA).
Anne-Fleur is in her final year of her bachelor’s degree in Economics and Business Economics at Utrecht University. She will also serve on the board of Utrecht Entrepreneur Group this year.
At KC Legal, Anne-Fleur will be working 1,5 days a week to undertake a wide range of tasks that support the work of our office manager.
Robin has recently graduated from the Vrije Universiteit Amsterdam with a bachelor’s degree in Philosophy, Politics and Economics, and is currently pursuing a master’s degree in Development Economics at the University of Amsterdam. At KC Legal, Robin will be working one day a week to undertake a wide range of tasks that support the work of our office manager.
Nicolien studied Tax Law and notarial law at the University of Groningen. After graduating she started her career at Loyens & Loeff, a tax advisory firm where she mainly focused on Dutch Corporate Income Tax and International Tax Law. After that Nicolien also held various positions as an inhouse-advisor for large Dutch multinational enterprises. Nicolien therefore has a broad all-round knowledge and extensive working experience.
Arno Eliëns graduated in Tax Economics at the University of Tilburg in 1998. He started his career at KPMG Meijburg & Co where he mainly worked in the financial services industry.
Arno has a deep understanding of international investment structures, including real estate funds. Arno is experienced with investment restructuring, cross border (de)mergers and the setup of joint ventures investment structures.
Arno is a member of the Dutch Association of Tax Advisors (NOB) and is a former member of Holland Financial Centre, a public-private initiative from government agencies, financial organisations and advisors in the financial service sector.
Petra Vovk graduated in Law with a minor in Tax Law and additionally earned her master’s degree in International and European Tax Law at the University of Amsterdam. During her studies Petra actively built experience by drafting an initiative tax bill in cooperation with a Dutch political party.
Petra is an ambitious tax consultant with a broad interest in all aspects of international tax law. Currently Petra advises on international tax restructuring, dividend withholding tax and administrative law.
Petra is also an aspiring member of the Dutch Association of Tax Advisers (NOB), where she currently follows the technical international tax course.
Rianne Rijnja has obtained a degree in Social Arts, specifically in Theatre Science. During her studies in Leiden in Theatre Science she was active member of her Student Association, and eventually became head of the Board of her Student Association.
After the completion of her studies, Rianne worked as an event manager with a variety of famous Caterers, and for large Annual Events like Tefaf and ABN World Wide Tennis Tournament. For the last 5 years Rianne worked as a Senior Event Manager at the National Maritime Museum.
In 2022 Rianne switched careers to Office Management and started at KC Legal in November. As Office Manager, Rianne is the executive in-charge and organizes and controls the office in such a manner that all the service functions are performed efficiently and effectively via a range of administrative, clerical, financial and managerial tasks.
Gertjan Buijsen graduated in Tax law at the University of Leiden. He started his career at Deloitte in the general tax practice and upon transfer to KPMG Meijburg, he specialized in wage tax, social security and expats (people services).
Gertjan has over 25 years’ experience in advising on national and international wage tax, social security and in advising expats on tax related issues. Gertjan also has more specific knowledge in equity compensation and tax due diligence work.
In 2013 Gertjan was a co-founder of RED Tax Specialists and since December 2022 he is an independent wage tax and expat adviser at Just Wage Tax. Gertjan is a member of the Dutch Association of Tax Advisors (NOB).
After graduating in Fiscal Law and Economics at the Amsterdam University of Applied Sciences, Merel Molenaar gained her Master in Tax Economics at the University of Amsterdam. While studying, she started her career at Meijburg & Co’s indirect tax unit where she worked for several years in different roles.
As a VAT specialist, Merel assists and supports on all VAT related matters. As a result of her broad experience in VAT (compliance), Merel can adapt to different VAT matters for a wide range of clients.
At KC Legal, Lotte works as Office Manager and in her position, she manages the day to day office operations and supports the team where necessary.
Willem studied Fiscal Economics in Tilburg. He worked for several years in the consultancy practice of Baker Tilly and Joanknecht & van Zelst.
He is a seasoned and highly experienced tax advisor, specializing in (international) income tax and corporate tax. Willem is focused on companies where ownership and management are in the same hands. He also advises the ultimate shareholders in this regard. Furthermore, Willem is editor-in-chief of ‘Belastingmagazine’ and an author for various magazines and tax publishers.
Lisandra studied Fiscal Law and Economics at the University of Applied Sciences in Arnhem. During her studies Lisandra actively built experience through working with different tax advisory firms.
Lisandra joined KC Legal in December 2021 as a consultant tax compliance. Her daily activities mainly consist of preparing corporate tax returns for international clients. Lisandra also assist Timo with all tax compliance and tax reporting related matters.
Inna Akimova graduated in Economy at the Economic High School in Odessa (with Cum Laude diploma). She also holds a bachelor’s degree in East European Studies at the University of Amsterdam.
Inna started her career as financial assistant and later as accountant in Riga, Latvia. After moving to The Netherlands in 1994, she worked in several administrative and financial positions at The Amsterdam Trade Bank and several other companies in the financial industry. Before joining KC Accounting Inna was an Assistant Accountant for different companies of the Kardan group.
Inna has an extensive experience in a variety of fields, including financial administration and accounting and speaks English, Dutch and Russian.
In her current position as Assistant Accountant with KC Accounting she is responsible for the daily bookkeeping, accounting and financial reporting of our international clients.
Свен Альберс окончил факультет налогового права Амстердамского университета VU. Прежде чем получить степень магистра налогового права, Свен во время учебы на бакалавра прошел несколько юридических курсов (таких как коммерческое и уголовное право).
Свен – амбициозный налоговый консультант с широким интересом ко всем аспектам международного налогового права. Свен также приобрел опыт работы в сфере НДС. Свен в настоящее время консультирует по вопросам международной налоговой реструктуризации и удержания налога на дивиденды.
Свен также является честолюбивым членом Голландской ассоциации налоговых консультантов (NOB), где в настоящее время проходит технический курс по международному налогообложению.
Pieter studied Law in Amsterdam. He started his career at Baker & McKenzie and subsequently worked for more than 15 years in the financial industry at Intertrust. In 2017 he started with a co-founder Regulatory Lab which developed a software platform especially for law and tax firms to simplify and improve onboarding of clients and compliance with AML legislation.
Pieter has experience in compliance, writing office policy, contact with regulators, training and “client experience”. Throughout his career, he has seen the change in regulation: from limited rules to today’s complex, risk-based approach. In various positions, Pieter has developed a clear vision of compliance and client acceptance – from the perspective of the institution, but also from the perspective of the regulator and the client. As expert, Pieter is regularly approached by law and tax firms to help think about a variety of compliance issues.
Sven Albers graduated in Tax Law at the Vrije Universiteit Amsterdam. Before completing his Master in Tax Law, Sven took several legal courses during his bachelor (such as business law and criminal law).
Sven is an ambitious tax consultant with a broad interest in all aspects of international tax law. Sven also gained experience in the VAT practice. Sven currently advices on international tax restructuring and dividend withholding tax.
Sven is also an aspiring member of the Dutch Association of Tax Advisers (NOB), where he currently follows the technical international tax course.
Питер изучал право в Амстердаме. Он начинал свою карьеру в Baker & McKenzie, после этого проработал более 15 лет в финансовом секторе в трастовой компании «Intertrust». В 2017г. он стал соучредителем «Regulatory Lab», где разрабатывалась платформа программного обеспечения специально для юридических и налоговых консалтинговых компаний для того, чтобы они могли упростить и улучшить процессы адаптации клиентов к соблюдению требований законодательства в части противодействия легализации (отмыванию) доходов, полученных преступным путем.
Питер имеет опыт в комплаенсе, написании офисных политик, контактах с регулирующими органами, обучающих программах и «клиентском опыте». В течение своей карьеры он наблюдал регуляторные изменения от жёстких ограничительных правил до сегодняшнего комплексного подхода, основанного на оценке рисков. Благодаря различным должностям у Питера появилось чёткое понимание комплаенса и процедуры «принятия клиентов» с точки зрения как клиентов, так и регулирующих органов. Юридические и налоговые консультационные компании часто обращаются к нему за экспертным мнением в различных вопросах комплаенса.
В 2008 году Сирп Гратама окончил университет Утрехта со степенью бакалавра права Нидерландов, где позже получил степень магистра международного налогового права. После стажировки в KPMG и Loyens & Loeff он присоединился к Loyens & Loeff в Амстердаме – ведущей юридической фирме в Нидерландах. Также Сирп занимался международной корпоративной реструктуризацией для крупных транснациональных корпораций, частных инвестиционных компаний и фондов недвижимости. В 2012 году он переключился на Нидерландский рынок поставщиков корпоративных услуг и присоединился к Intertrust в апреле 2013 года.
Руководя командой Intertrust в Северной Америке, Сирп стал экспертом в Законе о предотвращении отмывания денег и финансирования терроризма («Wwft») и Законе о надзоре за трастовыми офисами («WTT»), а также в мерах верификации «Знай своего клиента» («KYC»). В 2020 году Сирп основал Athemis, компанию, специализирующуюся на решениях по борьбе с отмыванием денег (AML), и также предоставляет специалистов по комплаенсу для различных организаций в Нидерландах.
Seerp Gratama, graduated from the University of Utrecht in 2008 with a Bachelor’s degree in Dutch Law and a Master’s degree in International Tax Law. After an internship at both KPMG and Loyens & Loeff, he joined Loyens & Loeff in Amsterdam, a leading law firm in the Netherlands. He was involved in the field of international corporate restructuring for large multinationals, private equity firms and real estate funds. In 2012, he switched to the Dutch corporate services provider market and joined Intertrust in April 2013.
Whilst heading a North America team within Intertrust, Seerp became an expert in the Money Laundering and Terrorist Financing Prevention Act (“Wwft”) and Supervision of Trust Offices Act (“WTT”) as well as Know Your Client (“KYC”) measures in general. In 2020 Seerp founded Athemis, a company specialized in anti-money laundering (AML) solutions and provides (part-time) compliance officers to various organizations within the Netherlands.
Лизетте Камышева окончила Лейденский университет по специальности «Налоговое право». После окончания Лизетте начала работать в KC Legal. Лизетте является компетентным налоговым консультантом и проявляет большой интерес к международной налоговой практике. Специализируется на международном налоговом планировании и применении теста основной цели, входящего в рамки Меры 6 Плана действий ОЭСР по размыванию налогооблагаемой базы и выводу прибыли из-под налогообложения (тема ее магистерской диссертации).
Лизетте является членом Ассоциации налоговых консультантов Нидерландов (NOB). Владеет нидерландским и английским языками, а также свободно говорит на русском языке.
Тимо изучал налоговую экономику в Университете прикладных наук в Амстердаме. Кроме того, он учился в Налоговой академии Реестра налоговых консультантов (Register Belastingadviseurs / RB) и с 2004 года является действующим членом RB. После чего, Тимо продолжил специализироваться по налоговому учету в Университете бизнеса Ниенроде.
Тимо является опытным специалистом по вопросам соблюдения налогового законодательства и налогового учета, который работал в налоговых консалтинговых фирмах. У него имеется большой опыт работы в качестве специалиста по налоговой отчетности в нефтегазовой отрасли и менеджера по глобальной налоговой отчетности в нидерландской листинговой компании в области проектирования и консалтинга. Обладая обширным опытом по вопросам (сложных) налоговых деклараций и соблюдения налогового законодательства, а также бухгалтерского учета в соответствии с МСФО, Тимо возглавляет практику по соблюдению налогового законодательства KC Legal.
Lisette Kamysheva graduated in Tax Law at the University of Leiden. After graduation, Lisette started working at KC Legal.
Lisette is a highly motivated tax advisor and has a strong interest in the international tax practice. She is specialized in international tax planning and the implementation of the principle purpose test as included in the OECD Base Erosion and Profit Shifting (BEPS) initiative Action 6, the subject of her master thesis.
Lisette is a member of the Dutch Association of Tax Advisors (NOB) and participated in the Executive LLM in International & European Taw Law at the International Tax Centre of the University of Leiden. In addition to Dutch and English, Lisette is also fluent in Russian.
Friggo Kraaijeveld graduated in Tax Law at the University of Amsterdam. He also graduated in Civil Law and Philosophy at the University of Amsterdam and obtained a postgraduate LLM in International Tax Law from the International Tax Centre of the University of Leiden.
Friggo worked in the field of international taxation at PWC and subsequently worked with a leading Dutch law firm. Friggo is specialized in tax issues with an international dimension, such as private equity structuring, cross-border investments, international trade and labour. Friggo has a strong track record in cross-border investment structures and structured finance.
Friggo is a member of the Dutch Order of Attorneys (NOvA), the Dutch Association of Tax Advisors (NOB), the International Bar Association (IBA) and the International Fiscal Association (IFA).
Timo studied Tax Economics at the University of Applied Sciences in Amsterdam. In addition, he studied at the Tax Academy of the Register of Tax Advisors (Register Belastingadviseurs / RB) and has been an active member of RB since 2004. Timo further specialised in tax accounting at the Nyenrode Business University.
Timo is a seasoned tax compliance and tax accounting specialist who has worked for tax advisory firms and, in addition, has broad experience as in-house tax reporting specialist in the oil and gas industry and as global tax reporting manager for a Dutch listed company in the design and consultancy branch. With his extensive experience in (complex) direct tax returns and compliance and IFRS tax accounting, Timo heads KC Legal’s tax compliance practice.
Лотте работает в KC Legal в качестве офис-менеджера, осуществляет повседневное функционирование работы офиса и, по мере необходимости, помогает команде.
Владислав Хасанов окончил Казахский государственный гуманитарно-юридический университет по специальности «Право». Имеет степень Магистра делового администрирования Гаагского университета прикладных наук. С 2000 года работал в юридических фирмах как в Казахстане, так и в Нидерландах, а в 2019 году присоединился к KC Legal.
Владислав является руководителем маркетинговой практики, обладает большим опытом работы в сфере предоставления юридических услуг. Специализируется на управлении проектами, развитии бизнеса, новых услуг и рынков.
Милли работает в качестве Офис-менеджера в KC Legal и осуществляет повседневное функционирование работы офиса.
Нермин Альсохали заканчивает обучение на получение степени бакалавра по специальности «Право» и «Налоговое право» в Роттердамском университете прикладных наук.
До присоединения к KC Legal, Нермин работала в компании, специализирующейся на международном налогообложении, где занималась вопросами индивидуального подоходного налога.
Нермин работает в Отделе соблюдения налогового законодательства, где подготавливает декларации по корпоративному подоходному налогу и декларации по налогу на добавленную стоимость для транснациональных компаний. Владеет нидерландским и английским языками, а также свободно говорит на арабском языке.
Гербен Маркинк обучался налоговой экономике в г. Тилбург и по специализации «Европейские налоговые исследования (косвенный налог)» в г. Роттердам. На протяжении 15 лет Гербен работал в Компании «KPMG» по вопросам НДС и руководил практикой по обложению НДС в городах Роттердам и Гаага.
С 2008 года он преподает курс «НДС и налог на передачу недвижимости (RETT)» в Амстердамской школе недвижимости.
Гербен является универсальным специалистом по НДС и RETT, предмет его интересов – международная система снабжения, консультации по вопросам, связанными с недвижимостью, финансовые услуги и оптимизация движения денежных средств.
Андрей Лопонов окончил Российский Университет Дружбы Народов по специальности «Финансовая экономика». С 2006 года Андрей работал в компаниях «EY», «KPMG», «Mechel» в России и в «X5 Retail Group N.V.» в Нидерландах, а в ноябре 2018 года он присоединился к компании KC Legal.
Андрей является руководителем Отдела бухгалтерского учета, в котором отвечает за составление, контроль и анализ комплексной финансовой отчетности на базе нидерландских ОПБУ и МСФО. Также он консультирует клиентов по сложным вопросам бухгалтерского учета.
Серил Коппус окончил Роттердамский университет Эразма по специальности «Налоговая экономика». Он начал свою карьеру в компании «Deloitte», в которой работал в международной налоговой практике и международной практике по сделкам слияния и поглощения.
Серил обладает достаточным опытом работы по реструктуризации транснациональных групп и инвестирования в совместную деятельность. Серил является экспертом в области иностранных инвестиционных структур и имеет богатую международную налоговую практику в сфере реорганизаций предприятий и сделок по частному инвестированию.
Серил является членом Ассоциации налоговых консультантов Нидерландов (NOB), Международной ассоциации юристов (IBA) и Международной налоговой ассоциации (IFA). Серил является соавтором издания компании «LexisNexis» – «Международный корпоративный регламент».
Фриго Крайевелд окончил Амстердамский университет по специальностям «Налоговое законодательство» и «Гражданское право и философия», а также получил степень магистра права Международного налогового центра Лейденского университета.
Фриго имеет опыт работы в сфере международного налогообложения в компании PWC, а затем в ведущей нидерландской юридической фирме. Он специализируется в вопросах международного налогообложения, в частности: структурирование частных инвестиций, трансграничные инвестиции, международная торговля и трудовые отношения. Также имеет большой опыт работы по вопросам трансграничных инвестиционных структур и структурированного финансирования.
Фриго является членом Нидерландской ассоциации адвокатов (NOvA), Ассоциации налоговых консультантов Нидерландов (NOB), Международной ассоциации юристов (IBA) и Международной налоговой ассоциации (IFA).
Vladislav Khassanov graduated in Law at the State Humanitarian Law University of Kazakhstan. He also holds a master’s degree in business administration from The Hague University of applied sciences. From 2000 Vladislav worked at law firms both in Kazakhstan and in the Netherlands and in 2019 he joined KC Legal.
Vladislav is a Marketing Practice Leader with demonstrated history of working in the legal service industry. He has a special focus on project management, business development, leading new products and markets.
Audrey Mol graduated in Tax Law at the University of Leiden. After graduation, Audrey started working at KC Legal.
Before joining the team, Audrey has gathered experience while working for an office that focusses on tax advice in the area of global mobility tax and international social security issues.
Audrey is working at our tax advisory department and is a member of the Dutch Association of Tax Advisors (NOB).
Nermin Alsohali is currently finalizing her Bachelor’s Degrees in Law and in Tax Law at Rotterdam University of Applied Sciences.
Before joining the team, Nermin has gathered experience while working at an office that focusses on international tax law, in which she dealt with personal income tax elements.
Nermin is working at our tax compliance department where she focuses on the preparation of Dutch corporate income tax returns and value added tax returns for multinational companies. In addition to Dutch and English, Nermin is also fluent in Arabic.
Edward Jansen graduated in Fiscal Economics at the Rotterdam University of Applied Sciences.
Before joining KC Legal, Edward gained experience as an in-house tax reporting specialist for a US-listed company as well as tax compliance and tax accounting experience within the Big4.
Edward is head of our tax compliance department where he is responsible for preparing, supervising and reviewing of complex Dutch corporate income tax returns and value added tax returns of multinational companies.
Anna-Roos van der Valk graduated in Fiscal Economics at the Amsterdam University of Applied Sciences. After graduation, Anna-Roos started working at KC Legal.
Before joining the team, Anna-Roos has gathered experience while working at an office that focusses on the national tax law, in which she has to deal with personal income tax and corporate income tax.
Anna-Roos is working at our tax compliance department and is currently preparing Dutch corporate income tax returns and value added tax returns for multinational companies.
Andrey Loponov graduated in Finance Economics at the Peoples’ Friendship University of Russia. From 2006 Andrey worked at EY, KPMG, Mechel in Russia and at X5 Retail Group N.V. in the Netherlands and per November 2018 he joined KC Legal.
Andrey is head of the Accounting Department where he is responsible for preparing supervising and reviewing of complex Dutch GAAP and IFRS financial statements. He also advises clients on complex accounting issues.
At KC Legal, Milly works as Office Manager and in this position, she manages the day to day office operations.
Ceriel Coppus graduated in Tax Economics at the Erasmus University in Rotterdam. He started his career at Deloitte where he worked in the international tax practice and the international M&A practice.
Ceriel has an in-depth experience in multinational group restructurings and joint venture investments. Ceriel has a profound knowledge of cross border investment structures and strengthened his international tax practice with a focus on the global reorganisations and private equity transactions
Ceriel is a member of the Dutch Association of Tax Advisors (NOB), the International Bar Association (IBA) and the International Fiscal Association (IFA). Ceriel is the Dutch contributor to Lexis Nexis publication “International Corporate Procedures”.
Nick Kampfraat graduated in Fiscal Economics at the Amsterdam University of Applied Sciences.
From 2005, Nick worked at PWC where he held a position of Senior Tax Consultant and per January 2014 he joined KC Legal.
Nick is head of our tax compliance department where he is responsible for preparing, supervising and reviewing of complex Dutch corporate income tax returns and value added tax returns for multinational companies. He also advises clients in their discussions with the Dutch Tax Authorities.
With more than 10 years of experience in complex tax compliance matters, Nick is also specialized in tax issues relating to due diligence services supporting the M&A transactions.
Susanne Ladiges is currently finalizing her Bachelor’s Degrees in Law and in Tax Law at Leiden University.
Susanne is a Tax Assistant at KC Legal where she supports the team in their activities.
Gerben studied Fiscal Economics in Tilburg and European Fiscal Studies (indirect tax) in Rotterdam. Gerben worked for 15 years in the VAT practice of KPMG, last in the lead of the Rotterdam and Den Haag VAT practice.
From 2008 he teaches VAT and Real Estate Transfer Tax (RETT) at the Amsterdam School of Real Estate.
Gerben is an all-round VAT and RETT specialist and has focused on international supply chain, real estate advisory, financial services and cash flow optimization.
