Sigrid Hemels

Visiting Professor

Research areas and keywords

UKÄ subject classification

  • Law


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


Sigrid Hemels is professor of tax law at the Erasmus School of Law (ESL) of the Erasmus University Rotterdam, visiting professor in tax law at the Lund University School of Economics and Management and member of the tax team of Allen & Overy LLP, Amsterdam. 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. Also, she is interviewed by Dutch media on these topics and politicians refer to her research in parlementary documents.

Recent research outputs

Sigrid Hemels, 2020 Nov 27, Het Financieele Dagblad, 224, 282, p. 24 1 p.

Research output: Contribution to specialist publication or newspaperNewspaper article

Sigrid Hemels, 2020 Nov 26, In : Weekblad fiscaal recht. 149, 7359, p. 1456-1463 8 p., 214.

Research output: Contribution to journalArticle

Judith van Erp, Jan van den Bos, Sigrid Hemels & Meike Bokhorst, 2020 Nov 6, 22 p.

Research output: Book/ReportReport

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