"Arguing the case to the very end. And right to the top, if necessary."

Indirect taxes

Indirect taxes include taxes such as VAT, transfer tax, customs, excise duties and the various environmental taxes. For years, indirect taxes have been the Dutch Treasury’s largest source of income (forecast revenue in 2017: €80.7 billion) and so represent a very important share of the government’s budget.


Complex legislation and regulations

It is not only the Dutch legislator that determines the rules applying to indirect taxes. Europe, too, plays a major role. A great deal of the applicable legislation, particularly in the case of VAT, is decided at a European level, while customs law is entirely governed by uniform European regulations. These European rules combine with Dutch tax law to form a complex network of legislation and rules on indirect taxes.


Legal representation

Hertoghs attorneys have wide-ranging experience in handling procedures in the field of indirect taxes. Please feel free to contact us if you have any questions or want more information on how we can assist you in procedures involving tax or judicial authorities. Our indirect tax specialists are Anke Feenstra, Peter van Hagen, Roelof Vos, Lisa van Esdonk-Bongaarts and Arjan Wolkers.

Go to

VAT and carrousel fraud
Customs and duty procedures
Other indirect taxation