Biography
Sigrid Hemels is a part-time full professor of tax law at the Erasmus School of Law of the Erasmus University Rotterdam. Her main position is State Councillor (Staatsraad) in the Advisory Division of the Dutch Council of State (Raad van State). She is also a guest professor in tax law at Lund University School of Economics and Management (Sweden). She has focused part of her research on tax incentives for charities and the arts and private patronage (mecenaat). She is member of the scientific committee of the Giving in the Netherlands research project of the Free University Amsterdam. Furthermore, she has published and lectured, both in the Netherlands and abroad, on several other topics such as European tax law and gender equality and taxation.
More information
Work
- Sigrid Hemels (2023) - Social Enterprises and Tax: Living Apart Together? - doi: 10.1007/978-3-031-14216-1_5 - [link]
- Sigrid Hemels (2021) - Tax reactions on entrepreneurial philanthropy: The case of the Netherlands - doi: 10.4324/9781003139201 - [link]
- Sigrid Hemels (2022) - Diversity in Tax Panels: not a Nice to Have, but a Need to Have! - [link]
- Sigrid Hemels (2022) - No Vote, No Tax!: Taxation and Women’s Suffrage Movements - [link]
- Sigrid Hemels (2022) - Open Access publiceren en de fiscale wetenschap – Deel 2:: Juridische aspecten - Weekblad Fiscaal Recht, 7425 (67), 435-443 - [link]
- Sigrid Hemels (21 February 2025) - Quote in Ashwant Nandram, Rijke Nederlanders ‘verstoppen’ tientallen miljarden euro’s in familiestichtingen. Kun je dat voorkomen? De Volkskrant 21 februari 2025
- Sigrid Hemels (10 September 2024) - ESL Podcast ‘Prinsjesdag ontcijferd: wat is het Belastingplan eigenlijk?’
- Sigrid Hemels (18 August 2024) - Podcast Universiteit van Nederland ‘Waarom erfbelasting misschien wel de beste belasting is’
- Sigrid Hemels (1 January 2024) - Medewerking aan script Wat is schuld? | Huh?! van Het Klokhuis
- Sigrid Hemels (30 November 2023) - Quotes in Dominic Verschoor ‘Wetenschap buiten de universitaire muren: Is het terecht dat de erfbelasting door veel mensen wordt gehaat?’
- Sigrid Hemels (12 June 2023) - Podcast SFEER Radio (Studievereniging Fiscale Economie en Recht, Amsterdam), Sigrid Hemels
- Sigrid Hemels (8 March 2023) - Podcast Universiteit van Nederland: Hoe een vrouw een einde maakte aan het mannenbolwerk
- Sigrid Hemels (15 December 2022) - Interview Wilma van Hoeflaken, Sigrid Hemels: “Je schrijft om gelezen te worden” Kluwer auteursnieuwsbrief
- Sigrid Hemels (15 November 2022) - Interview Flöri Homan, Sigrid Hemels: ‘Na vijf minuten was ik verkocht’, Orde November 2022.
- Sigrid Hemels (15 September 2022) - Quotes in Anouk Kemper, Patagonia-oprichter geeft honderden miljoenen winst weg voor het klimaat, RTLNieuws 15 september 2022
- Sigrid Hemels (22 March 2022) - Quotes in Jeroen Koot, Waarom krijgt een kerk subsidie voor haatzaaien? Pointer 22 maart 2022
- SJC (Sigrid) Hemels (19 February 2022) - Sigrid Hemels - Oud Maldense Inwoonster Benoemd Tot Adviseur Bij De Raad Van State
- SJC (Sigrid) Hemels (2 February 2022) - Maldense wordt belangrijke adviseur van regering: Sigrid Hemels (49) treedt toe tot Raad van State
- SJC (Sigrid) Hemels (3 January 2022) - Commentaar in televisieprogramma Scheefgroei in pensioen, BNNVARA, NPO 1, 3 januari 2022 https://www.npostart.nl/scheefgroei/03-01-2022/BV_101407387. Tevens quote uitgezonden in Radio1 Journaal 4 januari 2022
- SJC (Sigrid) Hemels (27 November 2021) - Belastingdienst is Fries vergeten: 'Het is strijdig met de verplichting van de overheid om gebruik van Fries te stimuleren'
- SJC (Sigrid) Hemels (1 October 2021) - Btw ongeschikt voor beleid
- Sigrid Hemels (23 December 2020) - Medewerking aan script Wat is belasting? | Huh?! van Het Klokhuis
- Sigrid Hemels (17 November 2020) - Podcast ‘In gesprek met professor Hemels’
- Sigrid Hemels (2025) - Veertiende congres der R.F.V. Christiaanse-Taxateur De vermogenskloof in Nederland: is het tijd voor herverdelen? (Chair)
Activity: Organising and contributing to an event › Academic - Sigrid Hemels (2025) - National constitutions and EU primary law limits in the case of the implementation of the Pillar 2 Directive: the legality principle and Pillar 2, presentation during the 19th GREIT Conference ‘The Common Constitutional Tradition of the European Union and Its Impact on Tax Law’ University of Salerno. (Speaker)
Activity: Oral presentation › Academic - Sigrid Hemels (2025) - Erfbelasting: Afschaffen maar? Lezing voor het Juridisch Genootschap Amsterdam. (Speaker)
Activity: Oral presentation › Academic - Sigrid Hemels (2025) - Moderator in the World Café on the question of challenges of non-fiscal measures for the social economy during the on-site mutual learning workshop on Tax incentives for the social economy organized for the Member States by the European Commission (DG Employment and DG Taxud) in Brussels. (Speaker)
Activity: Oral presentation › Academic - Sigrid Hemels (2025) - Panel member in the panel discussion on the (not) use of special legal forms and tax rules for social economy entities during the on-site mutual learning workshop on Tax incentives for the social economy organized for the Member States by the European Commission (DG Employment and DG Taxud) in Brussels. (Speaker)
Activity: Oral presentation › Academic - Sigrid Hemels (2025) - Lezingen De Afdeling advisering van de Raad van State en Vrouwen in het belastingrecht tijdens de Kennisdag van het team belastingrecht van het Hof Amsterdam. (Speaker)
Activity: Invited talk › Academic - Sigrid Hemels (2025) - Voordracht Erfbelasting voor de studiekring Thomas More in Château Neercanne, Maastricht. (Speaker)
Activity: Invited talk › Academic - Sigrid Hemels (2025) - Lezing Vrouwen in het belastingrecht tijdens het door de Afdeling bestuursrechtspraak van de Raad van State en het Vrouwennetwerk bestuursrechtspraak georganiseerde seminar “Vrouwen in het bestuursrecht” bij de Raad van State in Den Haag. (Speaker)
Activity: Invited talk › Academic - Sigrid Hemels (2025) - Presentatie Vrouw en fiscus tijdens het seminar ter gelegenheid van de Landelijke Aangifte Dag georganiseerd door de Stichting Belastingwinkel Rotterdam in het Timmerhuis in Rotterdam. (Speaker)
Activity: Invited talk › Academic - Sigrid Hemels (2025) - The tax incentive concept and use as policy tool to support the social economy, presentation in an online workshop on Tax incentives for the social economy organized by the European Commission ( (DG Employment and DG Taxud) for the Member States. (Speaker)
Activity: Invited talk › Academic
Geneva Centre for Philanthropy (Université de Gene
- Start date approval
- January 2023
- End date approval
- January 2026
- Place
- GENEVE
- Description
- Lid van het Scientific Committee
Katholieke Universiteit Leuven, Belgie
- Start date approval
- January 2023
- End date approval
- January 2026
- Place
- LEUVEN
- Description
- Reader International and European Tax Moot Court
PE Academy voor fiscalisten
- Start date approval
- January 2023
- End date approval
- January 2026
- Place
- UTRECHT
- Description
- Lid van de Adviesraad
Raad van State
- Start date approval
- January 2023
- End date approval
- January 2026
- Place
- DEN HAAG
- Description
- Staatsraad in de Afdeling advisering
Stiching Fonds Willem van Rede
- Start date approval
- January 2023
- End date approval
- January 2026
- Place
- ROTTERDAM
- Description
- Bestuurslid
Div. organisaties
- Start date approval
- January 2023
- End date approval
- January 2026
- Place
- DIVERS
- Description
- Losse lezingen en auteurswerkzaamheden
Stichting Tahames Foundation
- Start date approval
- August 2023
- End date approval
- August 2026
- Place
- AMSTERDAM
- Description
- Bestuurslid
Max Planck Institut für Steuerrecht und Offentlich
- Start date approval
- February 2024
- End date approval
- February 2027
- Place
- MÜNCHEN
- Description
- Lid van de Scientific Advisory Board
European Association of Tax Law Professors (EATLP
- Start date approval
- June 2024
- End date approval
- February 2027
- Place
- AMSTERDAM
- Description
- Bestuurslid
European Association of Tax Law Professors (EATLP)
- Start date approval
- June 2024
- End date approval
- May 2027
- Place
- AMSTERDAM
- Description
- Board member
Kluwer, weekblad Fiscaal Recht
- Start date approval
- June 2024
- End date approval
- June 2027
- Place
- DEVENTER
- Description
- redacteur
SDU
- Start date approval
- June 2024
- End date approval
- June 2027
- Place
- DEN-HAAG
- Description
- auteurswerkzaamheden
Vrije Universiteit Amsterdam
- Start date approval
- June 2024
- End date approval
- June 2027
- Place
- AMSTERDAM
- Description
- lid wetenschappelijke begeleidingscommissie
Lund University
- Start date approval
- July 2024
- End date approval
- June 2027
- Place
- LUND
- Description
- visiting professor
Public Finance
- Level
- bachelor 2
- Year Level
- bachelor 2
- Year
- 2024
- Course Code
- RFD215
Introduction to Tax Law
- Year Level
- bachelor 1, bachelor 1
- Year
- 2024
- Course Code
- RD117
Public Finance
- Level
- bachelor 2
- Year Level
- bachelor 2
- Year
- 2024
- Course Code
- RF215
Introduction to Tax Law
- Year Level
- bachelor 1, bachelor 1
- Year
- 2024
- Course Code
- RR117
Tax Law (Advanced)
- Year Level
- master, master
- Year
- 2024
- Course Code
- RF46
European Tax Law (advanced)
- Level
- master
- Year Level
- master
- Year
- 2024
- Course Code
- RF51
State Councillor in the Advisory Division of the Dutch Council of State
- Start date approval
- June 2022
Visiting professor in Tax Law
- Start date approval
- February 2018
