Rebecca Hoekman

Rebecca has worked as a legal assistant with Hertoghs advocaten since June 2017. She focuses on tax proceedings and related criminal cases.

‘Nemo tenetur prodere se ipsum, or in other words: no man is bound to accuse himself. However, the implementation of this fundamental principle in the tax practice appears to be conditional. So I see it as an important task to ensure that the provision of information to the tax authorities and/or the FIOD stays within the bounds of this safeguard.’


Rebecca finished her Master’s degree in Tax Law and Dutch Law, specialising in Criminal Law, at Radboud University in Nijmegen. She wrote her thesis on the fiscal disclosure requirement in relation to the prohibition against self-incrimination (the principle of nemo tenetur). She concluded that it can be argued based on Strasbourg jurisprudence that a request for information should be subject to the restriction that information extracted by coercion will not be used for punitive purposes. Contrary to the Supreme Court’s decision of 12 July 2013, this should also apply as order for the transmission of documents that have an existence independent of the will of the suspect, such as bank documents.


While at university, Rebecca worked as a legal assistant with the Rechtswinkel, a legal advice centre in the city of Venlo, and did an internship with a law firm specialised in the field of bankruptcy and tax advice. The knowledge Rebecca acquired during her degree and work experience confirmed her great affinity for the criminal tax practice. Within Hertoghs, she will further develop her skills as a criminal tax legal professional.

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