Experience

Jaap has over 20 years experience in the tax practice, in particular in the field of corporate income tax, dividend withholding tax and international and European tax law. He is involved with advising foreign and Dutch stock exchange listed multinationals (the corporate sector, including IT/high tech), banks, pension funds, and asset managers.

Jaap has advised governments on tax strategic matters such as corporate tax reforms, the introduction of withholding taxes and VAT, the protection of domestic  (corporate)  tax bases, and alignment with international standards of the OECD and the EU. Jaap has also negotiated several tax treaties on behalf of a jurisdiction, and he initiated and supervised the introduction of a new legal entity type in this jurisdiction.  Recently, Jaap successfully represented a government in the OECD’s Global Forum Peer Review Project, resulting in this jurisdiction passing Phase 1 of this OECD project. Within the Dutch Organization of Tax Advisors Jaap is member of a core team interacting with the Dutch stakeholders (a.o. the Dutch MoF, Parliament, and Dutch business organization VNO-NCW) in light of how the Netherlands should respond to the international debate and OECD/EU action plans on base erosion & profit shifting/aggressive tax planning.

Jaap is also a member of KPMG/Meijburg & Co’s Head Office Top Team, for which he advises on head office functions. Jaap is a Professor of Tax Law at VU University, Amsterdam, and head of its Notarial and Tax Law department.

Specialization

  • Corporate income tax
  • Dividend withholding tax
  • International and European tax law
  • Mergers and acquisitions
  • Internal reorganizations
  • Transfer of registered offices
  • Financing (both external and group)
  • IP planning
  • International sales structures

Education and memberships

  • Master’s degree (Doctoraal) Dutch Law, Leiden University
  • Master’s degree (Doctoraal) Tax Law, Leiden University
  • Member of the Dutch Association of Tax Advisors
  • Lawyer, Admitted to the Bar in Amsterdam
  • PhD (Legal and Tax Aspects of Company Migration in the EU), Radboud University Nijmegen

Publications

  • Bellingwout, J.W. & Koerts, M. (2012). Cartesio, drie jaar later…. (“Cartesio, three years later ...”). Weekblad Fiscaal Recht, 2012/6935, pp. 1728-1739.
  • Bellingwout, J.W. (2011). DrieCTB – Enige internationale aspecten (“ThreeCTB - some international aspects”). Weekblad Fiscaal Recht, 2011/6927.
  • Bellingwout, J.W. (2011). Bosal-mania. Weekblad Fiscaal Recht, 2011/6917, pp. 1008-1010.