Register Belastingadviseurs (NL)
Register Belastingadviseurs(NOB)
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About the organisation:
President: Sylvester Schenk
Register of Tax Advisers (Register Belastingadviseurs or RB), established in 2011, is one of the two professional associations of Tax Advisers in the Netherlands. RB is the result of the merger of two professional associations, one of which was the Dutch Federation of Tax Advisers. The other was the College of Tax Advisers. Both organisations have a history of over 50 years. The Dutch Federation of Tax Advisers is one of the original founding members of the CFE.
RB has over 7,000 members (including 2,000 students), who must meet high standards in terms of expertise, professional skills, permanent education and ethics. Since the occupation of tax adviser is not legally protected in the Netherlands, these standards form an important guarantee for the quality of service.
Membership
All RB members have completed an education or study of at least the level of a Bachelor of University of Applied Sciences. RB provides for such education, recognised by the Dutch Ministry of Education, Culture and Science. RB has arrangements with the University of Amsterdam and the University of Groningen, enabling students after completing their education at RB to finish their studies with the degrees of Master of Tax Economics (Msc; Amsterdam) or Master of Laws (LL.M.; Groningen).
RB members are subject to the Rules of Permanent Education (PE). RB provides for an elaborate programme of tax courses to enable RB members to meet their PE-obligations.
Code of professional conduct
RB members are governed by the Rules of Professional Conduct, of which article 1 reads: “A member promises to carry out his work honestly and conscientiously and to refrain from everything which is in conflict with the honour and dignity of the profession.”
Education Department, Tax Research Department
The bureau of RB plays an important role in the carrying out of the organisation’s main goals, Quality of the profession, Education and Permanent Education, Promoting professional interests and supporting the members in their professional activities.
The Education Department with over 2000 students is one of the leading Tax Education Organisations in the Netherlands.
The Tax Research Department plays an important role in promoting professional interests and informing members about Tax Drafts and Tax Case Law. The Tax Research Department submits commentaries on Dutch Tax Drafts and supports the board in representing the organisation in several administrative and governmental consultation structures.
Enhanced Relationship with the Dutch Tax Administration and the Bureau of Financial Supervision
The main goal of the Policy of the Dutch Tax Administration (DTA) is to promote tax compliance. In 2005, the DTA initiated the ‘horizontal monitoring’ programme, first involving 20 of the largest businesses. After positive feedback of the participating businesses, the programme was extended to SME’s as well. In the horizontal monitoring approach the DTA and taxpayers enter into a compliance agreement, based on the key values mutual trust, understanding and transparency. The compliance agreement covers a range of taxes (incometax, corporate tax, VAT and withholding tax on wages). RB and the DTA agreed upon a framework compliance contract, enabling RB members to participate in horizontal monitoring for their SME-clients. As a result RB monitors and audits the quality standards and internal controls of the organisations of the participating RB members.
Since several years RB has a compliance arrangement with the Dutch Bureau of Financial Supervision. As a result RB monitors and audits the internal controls and quality standards of the organisations of RB members, that have been implemented to meet their obligations imposed by the Anti-Money Laundering and Anti-Terrorist Financing Act. This act implements the EU’s Third Anti-Money Laundering Directive in Dutch national law.
