/Iven De hoon

About Iven De hoon

Iven De Hoon wrote a number of books and articles on taxation. His trademark is a smooth, open style. Even the toughest subjects become understandable and captivating. Next to asset planning, his biggest passion is international taxation, especially everything offshore. He has, without a doubt, become the offshore specialist of the Benelux.

New Dutch Tax Plans

After long political discussions and negotiations, four major Dutch political parties reached an agreement and formed a coalition. The new Dutch government will likely be presented to the public on 26th of October 2017. The coalition presented its policy plans for 2017-2021. Together with changes in the fields of employment, education, healthcare, immigration policy, the coalition [...]

Gibraltar introduces a legal framework for cryptocurrency businesses

Introduction Regulation, use, and taxation of cryptocurrencies, such as Bitcoin, are topics that receive an increasing interest among businesses and regulatory authorities. Despite their speculative and risky nature, the number of cryptocurrencies steadily increases. To illustrate the extent of the cryptocurrency buzz, it is sufficient to note that, in August 2017, investors invested more than USD [...]

Costa Rica: interesting for asset protection and tax purposes?

Costa Rica is an attractive investment destination in Latin America for many reasons, including successful economic performance, social achievements, and stable fiscal environment. The most significant feature of the current Costa Rican taxation system is that it operates on the basis of the territoriality principle. Therefore, companies and individuals based in Costa Rica are taxed only [...]

Estonian E-Residency

For the last decade, Estonia has been known for its innovative digital solutions and extensive e-governance programs. One of those programs, ‘E-residency of Estonia’, was introduced in 2014 as a tool to attract location-independent entrepreneurs, such as software developers and writers, to the Baltic country. What is e-residency? E-residency provides entrepreneurs from all over the world [...]

France wants back its rich people

The new French government, led by President Emmanuel Macron, announced a tax strategy which aims to significantly reduce the tax rates in the country by 2022. The new programme promises to reduce country’s financial deficit, improve its competitive environment, boost foreign investment, and lure financial institutions and large corporations to move from post-Brexit London to Paris. [...]

Is the Netherlands a tax haven?

According to a recent report entitled “Tax Battles: the dangerous global race to the bottom on corporate tax” that has been released by Oxfam International, five European countries fall within the list of the world’s fifteen most prominent corporate tax havens. These European countries are the Netherlands (third position), Switzerland (fifth position), Ireland (sixth position), Luxembourg [...]

Can the taxman identify owners of cryptocurrencies?

Capital gains obtained through transactions using Bitcoin and other cryptocurrencies gradually become subject to taxation in more and more countries all over the world. Taxable persons in those countries are required to declare transactions with cryptocurrencies in their annual tax returns. A failure to do so may result in heavy sanctions. However, can the taxman effectively [...]

Bitcoin taxation in the developed countries

In the recent years, there has been a steady increase of the use of virtual currencies (e.g., Ethereum, Peercoin, Dogecoin, Litecoin, and Bitcoin). Nowadays, they are widely used not only as payment methods, but also as investment instruments. Virtual currencies created a legal vacuum that was gradually filled with regulations. In this article, we will focus [...]

Kings or presidents – who pay more tax?

A recent public survey commissioned by the Dutch TV programme “EenVandaag” revealed that more than a half of the Dutch population (62%) would like their royal family, King Willem-Alexander, Queen Máxima and the abdicated Queen Beatrix, to pay tax as regular Dutch residents. The survey was conducted among 26.700 respondents who expressed their opinion about different [...]

Top 5 tax-friendly EU countries for large businesses

According to a recent research conducted by the Dutch financial newspaper “Het Financiële Dagblad”, large European enterprises pay an average corporate tax rate of 23,3% on their profits. The research analyzed the taxation of the 25 biggest firms trading on the Amsterdam Stock Exchange, including Philips, Unilever, ING Group, and Heineken, and assessed their corporate tax [...]