The information on this website is for general information purposes only.

Given the changeable nature of laws, rules, regulations and information in general, and the inherent hazards of electronic communication in particular, there may be delays, omissions or inaccuracies in information contained in this website. Accordingly, the information on this website should not be used as a substitute for consultation with professional advisers. We, therefore, recommend professional consultation with Trade and tax before making any decision or taking any action.

While we have exercised the greatest possible care in the compilation and maintenance of the information provided on this website, Trade and tax cannot guarantee the completeness, timeliness and/or accuracy of the information. Accordingly, Trade and tax accepts no liability for direct or consequential damage resulting from the use of, reliance on or action taken on the basis of information provided on this website, unless it is a matter of intention or deliberate recklessness on the part of Trade and tax.

All information on this site is provided on an ‘as is’ basis, without Trade and tax giving a warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose.

Certain links in this site connect to other websites maintained by third parties. Trade and tax does not control, make or maintain these websites. Accordingly, Trade and tax accepts no liability whatsoever for direct or consequential damage resulting from (the use of) the content of websites to which links are included on this site.

This website and its content are governed by Dutch law on ownership and proprietary right. Nothing from this site or from its content may be reproduced, stored in an electronic data base or made public in any way, either electronically, mechanically, by photocopying, scanning or in any other way without the prior approval of the Trade and tax, other than for private and non-commercial use.

The content of this website is not aimed at other countries and/or another jurisdiction than the Netherlands. Every legal relation between Trade and tax and a third party is governed by Dutch law, unless Trade and tax and this third party have expressly agreed the applicability of foreign law in writing.

Cookies may be used on some pages of this website. Cookies are small text files placed on a hard drive that assist us in providing a more customized website experience. For example, a cookie can be used to store registration information in an area of the site so that a user does not need to re-enter it on subsequent visits to that area. It is Trade and tax’ policy to use cookies to make navigation of our internet pages easier for visitors and to facilitate efficient registration procedures. Site statistics are compiled by third parties, and therefore information will be passed to third parties for statistical reporting only. If you are concerned about cookies, most browsers permit individuals to decline cookies. In most cases, a visitor may refuse a cookie and still fully navigate our pages, however other functionality in the website may be impaired. After termination of the visit to our website, you can always delete the cookie from your system if you wish.

In order to properly manage our website we may anonymously log information on our operational systems, and identify categories of visitors by items such as domains and browser types. This is to ensure that our website presents the best web experience for visitors and is an effective information resource. Information that pertains to visitors may be provided to service providers who analyze and process this information on our behalf. It is not customary for us to share this information with third parties, unless this was stated during its collection.

You do not need to complete personal information to use this website. This website only collects information and personal information, that can be traced to persons, that has been left explicitly and voluntarily by visitors. Generally, Trade and tax has no need for sensitive information about visitors, such as details that pertain to race or ethnicity, beliefs, criminal information, information about physical or mental health or sexual orientation. Should this be required, we shall ask the visitor explicitly for permission to collect and use such information.

This website is governed by generally accepted standards of technological and operational security in order to protect information visitors provided via our website.

In the context of the fight against money laundering and financing of terrorism, the Act for the prevention of money-laundering and the financing of terrorism (Wwft) applies to the providing of services by civil law notaries, lawyers and tax advisers. This act implements directive 2005/60/EC on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing.

On the basis of the aforementioned Act, Trade and tax, is obliged to identify the client, prior to establishing a business relationship. If the client is a legal entity, the identity can be established on the basis of an excerpt from the trade register or by means of a deed executed by a civil law notary. If the client is a foreign legal entity, the identity can, for example, be established on the basis of an excerpt from the trade register of the country of origin or on the basis of in international business accepted documents, data or information which are acknowledged by law as a valid means of identification in the country of origin. Furthermore, it is required to ask for the name and date of birth of the persons representing the company and to store these data.

For local and foreign legal entities the ultimate beneficial owner must also be identified. The ultimate beneficial owner is considered to be the natural person who, directly or indirectly, owns more than 25% of, or who has otherwise control over, the client.

Should you have any questions regarding the implementation of the the Act for the prevention of money-laundering and the financing of terrorism (Wwft), please contact Trade and tax.

‘Trade and tax’, ‘mastering tax’ and its logo are brands under which Trade and Tax B.V., RSIN 818186884, registered at the Dutch Chamber of Commerce under number 18089492, transacts business and provides services. These services are governed by General Conditions (‘Algemene voorwaarden’), which include provisions regarding our liability. The General Conditions, as filed by the Register of Tax Advisers/Register Belastingadviseurs on February 21, 2011 under number 51/2011 with the court registry at the District Court in Utrecht, the Netherlands, are applicable to all our services. These General Conditions can be consulted through the website and will be provided to you upon request.