Sigrid Hemels

Sigrid Hemels

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Personal profile


Sigrid Hemels is visiting professor in tax law at the Lund University School of Economics and Management. Her main position is State Councillor (Staatsraad)  in the Advisory Division of the Dutch Council of State (Raad van State). She is also a part-time full professor of tax law at the Erasmus School of Law of the Erasmus University Rotterdam.  She has focused part of her research on tax incentives for charities, the arts creative industries and private patronage (mecenaat). She has published and lectured, both in the Netherlands and abroad, on various topics including tax incentives for charities and the arts, income taxation and gender equality, exchange of information and European tax law.


Sigrid Hemels teaches in the master's programme in European and International Tax Law of LUSEM.


Valorisation is very important for Sigrid Hemels, especially regarding her research on charities and art. In the Netherlands she often lectures on these topics in non-academic settings. 

Expertise related to UN Sustainable Development Goals

In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):

  • SDG 5 - Gender Equality
  • SDG 12 - Responsible Consumption and Production
  • SDG 16 - Peace, Justice and Strong Institutions

UKÄ subject classification

  • Law

Free keywords

  • Tax Law
  • charities
  • art
  • creative industries
  • European tax law
  • Gender equality


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Collaborations and top research areas from the last five years

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