Blue Clue Tax Solutions

Fiscal economics, Erasmus University Rotterdam
Baker Tilly Berk (91-92), PwC (92-97), Horlings (97-10)
International tax partner (99 – 10)
Board member of Horlings (06 - 09)
2011: Founder of Blue Clue Tax Solutions
Focus: International services
Contact details:
[email protected]
Ton Krol: tax advisor for international clients
11/28/18 -
The Netherlands, Gateway to Europe (2018v1)

Fiscal law, Leiden University
Deloitte (96 – 11), C-Corp (11– 13)
International tax director (11 – 13)
2013: Partner of Blue Clue
Focus: International services
Contact details:
[email protected]
Marc Fruyt van Hertog:
tax advisor for international clients
11/28/18 -
The Netherlands, Gateway to Europe (2018v1)

Cool tax practice with high level of expertise
Advice, Litigation, Tax compliance, Corporate Services
Specialization: international clients
NLs as hub into Europe
Local sales team, customer support
Distribution, trade: import/export
Holding, finance
Mergers & Acquisitions
Startup in NLs
Expats
Tailored solutions for clients
Solutions for international businesses and HNWI
Who are we: Blue Clue
The Netherlands: Gateway to Europe (2018v1)
11/28/18 -

The Netherlands (as Gateway)
11/28/18 -
The Netherlands: Gateway to Europe (2018v1)

"INTERNATIONAL BIG BUSINESS’ PREFER INVESTING IN THE NETHERLANDS, COMPARED WITH OTHER EUROPEAN COUNTRIES”
because of:
Pro-business and pro-commerce attitude
Well educated workforce
Effective tax rates
Economical and political stability
Quality of life
The Netherlands: Gateway to Europe
11/28/18 -
The Netherlands: Gateway to Europe (2018v1)

Business: trade / logistics / IT services
Lower withholding tax rates
Safe haven: investment treaties
Representation office (no Dutch corporation tax)
Branch: registration Ukraine company in Netherlands
Dutch company: BV (Ltd), NV (Corp.), Coop, Stichting (Foundation/STAK)
Funding / operational cash flow: equity, loan, hybrid
VAT liability?
Substance?
Bank account: know your client / source of funds
Work/residence permit?
Structuring: what are you going to do?
11/28/18 -
The Netherlands: Gateway to Europe (2018v1)

Immigration office: IND
EU citizens: no visa
Permits:
Regular employee
Highly skilled migrants
Registered HSM sponsors
Self employed
Business plan to be approved by Netherlands Enterprise Agency (in Dutch: RVO)
Added value for the Netherlands ≈ economically viable
Freelancers: one or more paid assignments
Startups
Innovative product or service
Completed step-by-step plan
Registered startup facilitator, like: Crosspring
Tax: visa
11/28/18 -
The Netherlands: Gateway to Europe (2018v1)

Back to Back structures: non-related Dutch party
Equipment: Import – Modification / Assembly – Export
Financing
Invoicing
HNWI: car lease
Online services B2C / B2B
Car manufacturer: transfer EU staff to Netherlands
EMEA Sales and (After sales) Support teams
Practical cases
11/28/18 -
The Netherlands: Gateway to Europe (2018v1)