Van Minnen Tax Law advises (in Dutch and in English) in all matters of business tax. Direct taxation is my main focus and area of expertise. That means profit taxation such as corporate tax, income tax, (dividend) withholding tax. I also advise on withholding tax, particularly from the business perspective of a withholding agent. Indirect tax fields that I assist businesses in are real estate transfer tax (RETT) and certain areas of VAT. I have particular know-how in everything related to cross-border business and the operation of larger groups. This includes topics such as transfer pricing, group finance, foreign subsidiaries and branches, the participation exemption, non-resident taxation, special purpose vehicles and partnerships, the application of (OECD-type) bilateral tax treaties (avoidance of double taxation) and EU tax law.
My expertise stands out in all truly pivotal events in a business life cycle, such as incorporation (of subsidiaries or start-ups), acquisitions, (international) expansion, management participation, buy-back of shares / buy-out of shareholders, (re-)development of intangible assets, business transfers, M&A, (re-)financing of long term debt, liquidation / discontinuation / migration to another jurisdiction. Again, I am particularly experienced in cross-border activity.
Obviously, ‘day-to-day’ business operations prompt many queries that I can address with a clear answer or with a concrete line of action. This includes issues such as whether, where and when certain expenses are deductible and profits taxed (recognized). Or the question who is liable for which fiscal obligations, how to best document matters and whether a ruling / clearance / decision from the authorities is required or recommended.