Tax
Jongbloed Fiscaal Juristen
Jongbloed Fiscaal Juristen is an independent tax-law niche firm with offices in Enschede, Almelo, Amsterdam and The Hague, advising mainly upper-SME businesses and owner-directors. The firm maintains a freely accessible knowledge base with articles on income tax, payroll taxes, VAT, corporate income tax, dividends, tax audits, procedural tax law and business succession, supplemented by practical tips per audience and a news section. For us this is a practice source: it shows which questions are live in advisory work and how a specialist firm reads a provision, often earlier and more concretely than official channels do.
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What this source does not give you
This is a practitioner's commentary, not a source of law. An article reflects the firm's view at the time of writing; it binds neither the Tax Administration, nor the courts, nor you, and it is not necessarily updated after a change in the law or a new judgment. We use only the publicly accessible articles; the paid offering, such as white papers and templates from the web shop, falls outside it.
Legal domains for which LEO consults this source
Dutch legal domains; each link opens the domain page on leo.prudai.com.
Frequently asked questions
- Why is an advisory firm among the sources?
- Because legislation, policy and case law tell you what applies, but rarely what is at play. A tax firm's knowledge base signals the questions clients ask, the structures under consideration and the points where a dispute with the inspector arises. That is valuable context for a tax question, provided it remains clear that it is context and not a legal basis.
- Can I rely on such an article in a dispute with the Tax Administration?
- No. A firm's publication creates no legitimate expectation that can be invoked against the inspector; for that you need statutory text, a policy decree, a knowledge-group position or case law. What the article can do is point you to the argument, the provision or the judgment that you can invoke.
- How do you prevent a firm's opinion from being presented as settled law?
- By naming the source. Where a passage rests on this knowledge base, it says that it concerns a publication by Jongbloed Fiscaal Juristen, with the citation attached, so you can see it is a practitioner's view. Conclusions that have to carry weight should trace back to the statutory text, policy or case law the article refers to.
- How do I know whether an article is still accurate?
- Tax knowledge articles date quickly, and a firm is under no obligation to update old pieces. So check the article's date and test its core claim against the current statutory text and against more recent official publications. If the article turns out to rest on a rule that has since changed, at most it remains useful as a description of how things used to be.