Experience

Fred has been a tax advisor at Meijburg & Co for more than 30 years. He was the instigator of the Research Department − the current Tax Knowledge Center − for which he works 50% of his time. He is specialized in corporate income tax. Fred has a broad range of clients, both Dutch and foreign.

Fred is a member of Meijburg & Co’s Opinion Committee and is faculty member of the KPMG International Tax Business School. He is also a member of the International Fiscal Association (IFA) and the Association of Tax Studies (Vereniging voor Belastingwetenschap).

Specialization

  • Fiscal unity for corporate income tax purposes
  • Dividend withholding tax
  • Participation exemption
  • Loss set-off and loss expiry
  • Reinvestment reserves
  • The application and interpretation of tax treaties
  • Mergers and acquisitions, divisions, both national and cross-border
  • Hybrid instruments and hybrid entities
  • BEPS
  • The EU Parent-Subsidy Directive
  • The EU Merger Directive
  • The EU Interest and Royalties Directive
  • EU State Aid
  • Tax relief for investments
  • Business transformation
  • Substantial interest

Education and memberships

  • Tax Law, Leiden University
  • Member of the Dutch Association of Tax Advisors
  • Member of the International Fiscal Association (IFA)
  • Member of the Association of Tax Studies (Vereniging voor Belastingwetenschap)

Publications

  • Van Horzen, F. (2010). Verliesverrekening in de vennootschapsbelasting (“Loss set-off in corporate income tax”). FED Fiscale brochures. Kluwer 2010.
  • Van Horzen, F. (2011). Coöperaties en dividendbelasting: een historische zoektocht (“Cooperatives and dividend withholding tax: a historical tour”). Nederlands Tijdschrift voor Fiscaal Recht, 2011/2611.
  • Van Horzen, F. (2011). Help, mijn aandeelhouder is een sprinkhaan! (“Help, my shareholder is a locust!”) Nederlands Tijdschrift voor Fiscaal Recht, 2011/1296.
  • Van Horzen, F. (2011). Spraakgebruik en vernieuwingen in de fiscaliteit (“Fiscal language and renewal”). Nederlands Tijdschrift voor Fiscaal Recht, 2011/932.
  • Van Horzen, F. (2011). Verjaren in de vennootschapsbelasting (“The statute of limitations in corporate income tax”). Nederlands Tijdschrift voor Fiscaal Recht, 2011/199.