Personal profile

Research

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.

Teaching

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

Outreach

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 the last five years

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  • Tax incentives for cultural entrepreneurship

    Hemels, S., 2024 Sept 10, Cultural philanthropy and entrepreneurship. Schramme, A., Müller, U., Verboven, N. & D'hoore, L. (eds.). London and New York: Routledge, p. 69-84 (New perspectives in cultural management).

    Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

  • ‘Goededoelenterreur’, onttrekkingen en BEFIT. Een kleine fiscale caleidoscoop voor Gerard Meussen

    Hemels, S., 2024 Jun 20, (Accepted/In press) Homo Universalis. Liber Amicorum prof. mr. G.T.K. Meussen. Bresser, H. J., van den Broek, J. J., Dijkstra, C. G., van Hout, M. B. A. & Kossen, M. F. (eds.). Den Haag: Sdu, p. 487-493 7 p.

    Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

  • Stichting en fiscaliteit

    Hemels, S., 2024 Jun 18, De stichting, een onbegrensde rechtsvorm? : KNB Preadviezen 2024. Assink, B. F., Rensen, G. J. C. & Waaijer, B. C. M. (eds.). Den Haag: Sdu, p. 205-229 25 p. (WPNR Boekenreeks; vol. 17).

    Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

  • ANBI in Harmonie?

    Hemels, S., 2024 Mar 15, Essersbundel. Opstellen aangeboden aan prof. dr. P.H.J. Essers. Stevens, S. A. (ed.). Wolters Kluwer, p. 207-217 11 p.

    Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

  • Administration

    Hemels, S., 2024, Annotations on the OECD Global Anti-Base Erosion Model Rules (Pillar 2). Grilli, S. & Weber, D. (eds.). Alphen aan den Rijn: Wolters Kluwer, p. 357-380

    Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review