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Indirecte taxes

The Government levies such taxes as VAT, conveyance tax, customs duties, excise duties and other taxes (including environmental taxes), which are referred to as ‘indirect taxes’.
For years, indirect taxes have represented the largest source of income for the Dutch Treasury (the estimated amount in indirect taxes for 2014 being 74.1 billion euros). This makes them a very important, if not the most important, foundation of the Dutch Government’s budget.

Complex laws and rules

Rules and regulations with respect to indirect taxes are made not only by Dutch legislators; the EU also has a major impact in this area. In particular where VAT is concerned, plenty of rules and regulations have EU roots, with customs law even being fully determined by uniform EU law. In combination with Dutch tax law, EU law makes for a complex whole of laws and rules governing indirect taxes.


Hertoghs advocaten has ample experience conducting proceedings in the area of indirect taxes.
If you have any questions or require more information on how we can assist you in such proceedings against tax or judicial authorities, then please feel free to contact us.
Our indirect tax specialists are Anke Feenstra, Peter van Hagen, Roelof Vos, Lisa van Esdonk-Bongaarts and Ron Jeronimus.


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Andere (milieu)heffingen

Neem contact op met onze specialisten

Mr. R. (Roelof) Vos

Mr. P.J. (Peter) van Hagen

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