Klaus Vink

Special expertise

In addition to the above specialities, Klaus is also an expert in tax law, corporate law, criminal tax law and litigation, tenancy and employment law, (financially complicated) divorces, fiscal and legal aspects of investments (including investments in shares and real estate), (real estate) transfers, investment funds, sports-related cases, social venturing and various legal forms, including the issuing of certificates through a trust office foundation and mutual funds.

Fouding partner

In April 1990 Klaus founded Vink & Partners, currently called Vink & Partners Legal and Tax. From July 1987 until April 1990 he worked as worldwide partner for Baker and McKenzie/Caron & Stevens, an international firm of lawyers, tax lawyers and notary publics based in Chicago. From June 1980 until June 1987 he was Board Member and shareholder at Nobel en Van Wierst Belastingadviseurs B.V., starting at this office as a tax advisor in June 1975.

Israel Desk

Klaus is head of the Israel Desk at Vink & Partners, which also includes Sjaron Vink. The Israel Desk is involved in the emigration, the ‘Aliyah’, of Dutch nationals to Israel, assisting them in particular with the fiscal aspects that this entails. The Israel Desk also helps Israelis and Israeli companies that want to settle or set up business in the Netherlands.

Memberships and other positions

Klaus is a member of the Dutch Association of Tax Lawyers (NOB), the International Fiscal Association (IFA), the Netherlands Bar Association (NOvA), the Dutch Tax Attorneys Association (NVAB), the International Association of Jewish Lawyers and Jurists (IAJLJ) and of the Union Internationale des Avocats (UIA). He is President of the Ajax Business Association (ABA), the Ajax business club, Chairman of the Stichting Fair Deal Sports management (FDS), a foundation involved in the support and advising of professional football players, including the handling of transfers, Board Member and Treasurer of the Stichting Social Venturing Entrepreneurship Nyenrode, Board Member and Treasurer of N.I.H.S., Board Member and Treasurer of Stichting Zichron Menachem. He is a former (Supervisory) Board Member of Dutch national and international companies, including two banks and a major investment firm. He is Board Member and (indirect) shareholder of Amstelside B.V., a private limited company that is developing a sustainable, green 4/5-star hotel in Amsterdam. Klaus is also involved in real estate, where he has developed a strong preference for listed/historic and prominent buildings. He co-developed De Hallen in Amsterdam and is a Supervisory Board Member of Stichting TROM.

Klaus has acted as a keynote speaker at various seminars, and taught courses on the following subjects, among others: the lease of real estate, transfer and turnover tax, aspects concerning the lease and sale of real estate and fiscal aspects of investments. He still acts as a keynote speaker at seminars about various topics.

Klaus contributes tax-related articles, e.g. to Financiële Koerier, Beleggersbelangen and Quote.

Klaus co-initiated and advised various investment funds/institutes, including:

• Orco Australian Mortgage Fund, OAMF Rentefonds and Orco Bank N.V., listed on the Amsterdam Stock Exchange;
• Orcurent Nederland and Orcurent Luxembourg;
• The Zom Florida Fund, a real estate investment fund in the United States;
• Nedufo, an Amsterdam Stock Exchange listed real estate investment fund;
• De Zonnewijzer, an investment fund originally investing in preferred shares in ABN-AMRO bank.

OAMF v. the Netherlands Tax Administration

Klaus is also known for a number of high-profile cases, including the case OAMF Rentefonds vs. Dutch Tax Authorities. This latter case was included in the collection of famous tax-related cases called “Befaamde fiscale arresten”, published by the Dutch Association for Tax Lawyers on the occasion of its 55th anniversary (May 2009). This case, with € 89 million at stake, he followed through to the Dutch Supreme Court within 1 year - which makes it unique - and he succeeded in all parts of his action.
What is interesting in this context is the following quote from Prof. Jaap Zwemmer, emeritus professor of tax law at the University of Amsterdam, in an interview he gave to the Dutch Association of Tax Lawyers:
“What is the most noticeable commentary you have ever given?"
"Without a doubt this was the commentary in the OAMF case, late 1991. Not so much because of the substance of the case, but because everything that happened in connection with it. The case concerned an additional tax assessment of no less than eighty eight million Dutch guilders. It was levied on the OAMF Rentefonds, a joint account fund set up by tax lawyer Klaus Vink, which invested in Australian mortgages. Leaving aside the precise fiscal and legal details, the end result was that the Australian interest income fell to an Antillean bank - meaning it was not taxed in the Netherlands. The Ministry of Finance thought this was unacceptable. The day before Christmas of 1991 the Tax Inspector levied a huge assessment, substantiated by the doctrine of profit-earning capacity. This was rather far-fetched. Vink had a good sense of publicity and asked me and three fellow professors - Bartel, Blokland and Langereis - for our commentary. Our findings were unanimous: the position taken by the Tax Inspector could only fail. This was good news for Vink, who then went on to publish our commentary – with our permission – in and advert in national newspapers. This led to a meeting with the Ministry of Finance, which was also attended by me and my colleagues. However, whatever we suggested, director-general Van Lunteren would not budge. Vink then went to the Court of Appeal, which granted him his action on all points. Apparently, this did not satisfy the Ministry, because they brought the case before the Supreme Court. On 9 December 1992 the Supreme Court ruled: Vink had won the case once again. The entire proceedings took less than a year: this is something unique.”

In various Quote DGA Professionals Klaus was named as the best professional in his domain, amongst others: “A thorn in the side of the State”.