For entrepreneurs who disagree with the Tax and Customs Administration or want to structure their tax position soundly and without risk.
Tax law governs your relationship with the Tax and Customs Administration — from assessments and tax returns to objections, appeals, and tax advice regarding your structure. Our lawyers and in-house counsel assist both international corporations and the local entrepreneur: practical and legally astute, and always within the boundaries of the law.
Tax lawyers and in-house counsel in one team.Practical specialist legal assistance for entrepreneurs.
Active for SMEs and corporates — from large corporations to the baker on the corner.Practical specialist legal assistance for entrepreneurs.
Core themes: objection, appeal, additional assessment, fines, and tax advice.Practical specialist legal assistance for entrepreneurs.
Specialist tax law advice from €155 per hour excl. VAT.Clarity regarding the process, approach, and next steps.
We worked for, among others:
We worked for, among others:
Expertise within Tax Law
Tax law governs your relationship with the Tax and Customs Administration — from assessments and tax returns to objections, appeals, and tax advice regarding your structure. Our lawyers and in-house counsel assist both international corporations and the local entrepreneur: practical and legally astute, and always within the boundaries of the law.
Tax return
A correct tax return prevents additional assessments and fines. Our lawyers and (corporate) legal experts guide you, from international corporations to the baker on the corner.
An incorrect tax assessment or fine? Our lawyers and (corporate) legal experts monitor the six-week deadline, file the objection, and litigate where necessary up to the Supreme Court. From international corporations to the baker on the corner.
From an additional tax assessment or fine to a complex VAT structure involving real estate or exports: MKB Juristen assists entrepreneurs in every VAT dispute with the Tax and Customs Administration. For the international group as well as the baker on the corner.
Legally, a tax penalty is a punishment, with all the safeguards of criminal law. Our lawyers and (corporate) legal counsel conduct defenses, lodge objections, and argue for mitigation, from international corporations to the baker on the corner.
Do you do business across borders or employ foreign staff? Our lawyers and tax specialists prevent double taxation and ensure a sustainable tax structure, from international corporations to the baker on the corner.
The right legal structure determines your tax burden as well as your liability. Our tax specialists and (corporate) lawyers advise on sole proprietorships, general partnerships, or private limited companies – from international corporations to the baker on the corner.
Tax law governs the relationship between you as a taxpayer and the Tax and Customs Administration: which tax you owe, how an assessment is determined, and what rights you have if you disagree with it. It affects virtually every entrepreneur — from income tax and corporate tax to turnover tax (VAT), payroll taxes, and transfer tax. When properly arranged, it saves you money and worries; if things go wrong, it provides avenues to defend yourself.
Our lawyers and in-house counsel assist both international corporations and the entrepreneur around the corner — from a tax question regarding an acquisition to a VAT reassessment for the baker on the corner.
Objection to an assessment or decision
If you disagree with an assessment, a supplementary or additional assessment, or a fine, you may lodge an objection with the Inspector. The objection period is six weeks after the date of the assessment notice (Articles 6:7 and 6:8 of the General Administrative Law Act). An objection submitted too late will in principle be declared inadmissible, so acting in a timely manner is crucial. We will draft a reasoned notice of objection, request a deferral of payment if necessary, and attend the hearing with you.
Appeal, higher appeal and cassation
If the inspector rejects your objection, you have the right to appeal to the District Court, followed by an appeal to the Court of Appeal, and finally cassation to the Supreme Court. The basis for this tax legal process lies in Chapter V of the General Tax Act (AWR), in particular Article 26 AWR. Mandatory legal representation is not required for proceedings before the administrative court, but assistance from a tax specialist is advisable in complex or matters of principle. We handle the proceedings from start to finish and monitor all deadlines.
Additional assessments, supplementary assessments and administrative fines
The Tax and Customs Administration can correct underpaid tax. In the case of assessment taxes (such as income tax and corporate tax), this is done by means of a supplementary assessment pursuant to Article 16 of the General Tax Act (AWR), for which a new fact is generally required. In the case of declaration taxes (such as VAT and payroll tax), a supplementary assessment follows pursuant to Article 20 of the AWR. In this context, a default penalty or penalty for an offense may be imposed (Articles 67a to 67f of the AWR); a penalty for an offense requires intent or gross negligence. We assess whether the correction and the penalty have been calculated correctly and justifiably, and defend ourselves where possible.
Collection, seizure and liability
If you fail to pay an assessment, the tax collector may take collection measures: a writ of execution, seizure (of assets), or a liability claim pursuant to the Collection Act 1990. Directors and shareholders face particular risks in this regard, for example through directors' liability for tax debts (Article 36 of the Collection Act 1990) and the mandatory notification of inability to pay. We assist you in negotiations with the tax collector, with a payment arrangement, and in proceedings regarding liability claims.
Tax advice, structure and compliance
Prevention is better than litigation. We provide preventive advice regarding the tax implications of your choices: legal form and holding structure, business succession, restructuring, or a transaction. A keen tax eye when drafting agreements prevents subsequent tax assessments and disputes. If you work with an accountant or tax advisor, we provide legal support at the intersection of tax law and corporate law.
Tax law for SMEs and corporations
The top end of the market often focuses solely on large corporations and high-profile fraud cases. Not us: our mixed team of lawyers and in-house counsel helps both international corporations and the baker around the corner. Accessible and practical, yet legally sharp — without unnecessary jargon and with a clear line to your goal: paying as little tax as possible within the limits of the law, and getting justice when the Tax Authorities are wrong.
Is there also a broader business question at play?
Tax questions are often related to the structure and management of your company. If an issue arises regarding shareholders, management, or governance, please visit our corporate law. If you formalize agreements between shareholders, a good shareholders' agreement —particularly with a view to tax implications—prevents much later dispute.
What we help with
From objecting to an assessment to structuring your business for tax purposes — our lawyers and legal experts support you in every area of tax law.
Objection to assessments, additional assessments, and fines
Appeal, higher appeal and cassation in tax matters
Defense against additional assessment (Article 16 AWR) and additional levy (Article 20 AWR)
Defense against default and offense fines (Article 67a to 67f AWR)
Collection, seizure, and payment arrangements with the tax collector
Directors' liability for tax debts (Article 36 Collection Act 1990)
Tax advice on legal form, holding structure, and business succession
Tax advice on restructuring, acquisition, and transaction
Assistance with tax audits and information requests from the Tax and Customs Administration
When do you engage this team?
At the Tax and Customs Administration, every day often counts, because deadlines are strict. The sooner you involve us, the more options you retain. If you recognize any of these situations, seeking advice is wise.
You receive an assessment, additional assessment, or supplementary assessment with which you disagree
In tax law, your starting position determines the outcome. Before we file an objection or initiate proceedings, we map out the assessment, the underlying facts, and the time limits, and verify whether the Tax and Customs Administration has applied the law correctly. In this way, we choose the route—consultation with the inspector, an objection, a settlement agreement, or recourse to the courts—that best serves your interests, rather than taking just any step.
Our approach
From question to solution in four steps.
1
Intake
We discuss your situation and your goal, and review the tax assessment, correspondence, and deadlines.
2
Analysis
We assess the tax assessment or fine against the law (General Tax Act, General Administrative Law Act, and Collection Act) and identify opportunities and risks.
3
Strategy
We choose the route — consultation, objection, settlement, or procedure — and the involvement of a lawyer or legal expert.
4
Execution
We handle: from filing objections and negotiations to litigation up to the Supreme Court.
Mr. Jaime BoogaersCorporate Law · Lawyer
In a legal dispute, it is not just about being right. It is also about evidence, timing, negotiating position, and the business consequences of every step.
Specialists in Tax Law
Our specialists combine legal analysis with experience in cases for entrepreneurs, directors, and organizations.
All our legal experts and lawyers possess broad knowledge of tax law. In addition, they have specialized in one or more areas of focus within tax law. We have organized several areas of focus into various practice groups. Based on his or her specialism(s), each lawyer is part of one or more practice groups. Clients can go directly to the appropriate practice group for each case. Here, they are assisted by the lawyer or legal expert most suitable for the case. Where necessary, we draw upon the expertise and experience of our specialist colleagues from other practice groups.
Frequently asked questions about tax law
The questions entrepreneurs ask us most often.
How long do I have to object to an assessment?
The objection period is six weeks after the date of the assessment notice (Articles 6:7 and 6:8 of the General Administrative Law Act). An objection submitted too late will in principle be declared inadmissible. If in doubt, please contact us immediately — every day counts at the Tax and Customs Administration.
What is the difference between additional assessment and additional levy?
Additional assessments apply to assessment taxes such as income tax and corporate tax; for this, the inspector generally requires a new fact (Article 16 AWR). Additional assessments apply to declaration taxes such as VAT and payroll tax and follow from Article 20 AWR. Both may be accompanied by a fine.
Can I, as a director, be held liable for tax debts?
Yes. The tax collector can hold a director liable for unpaid tax, for example pursuant to Article 36 of the Collection Act 1990. Timely and correct notification of inability to pay is essential in this regard. We assess your position and present a defense where necessary.
Do I need a lawyer or a legal expert?
That depends on your situation. For advice, tax structuring, objections, and negotiations with the Tax and Customs Administration, an in-house counsel is often sufficient. For proceedings where legal representation is mandatory, or in the case of tax-criminal proceedings, a lawyer is required. We have both in-house and determine together with you what is most suitable.
Is tax assistance also for small business owners?
Yes. We help both international corporations and the entrepreneur around the corner. Especially for SMEs, timely advice prevents additional assessments or fines, and a good structure yields immediate savings.
How much does specialist tax law advice cost?
Our specialist tax law advice starts from €155 per hour excluding VAT. During the initial consultation, we determine the approach and provide you with a realistic estimate of the costs and the chances of success.
Discuss your situation with a tax law specialist.Our tax lawyers and legal experts help both large companies and small business owners. Schedule a meeting and know where you stand with the Tax Authorities within a single session.
