Sigrid Hemels

Sigrid Hemels is a part-time Professor of Tax Law at the Erasmus School of Law, Erasmus University Rotterdam. She holds the primary position of State Councillor in the Dutch Council of State's Advisory Division and serves as a Visiting Professor at Lund University School of Economics and Management (Sweden).

Research Interests focus on:

• Tax incentives for charities and the arts
• Entrepreneurial philanthropy
• European tax law
• Gender equality and taxation
• Social economy taxation

Research Trends highlight her work on fiscal policies encouraging charitable giving, gender-inclusive tax systems, and the intersection of tax law with social economy structures. Her publications often address the legal frameworks for nonprofit entities and the broader societal impacts of tax design.

Advisory Roles include membership in the scientific committee of the Giving in the Netherlands project at Vrije Universiteit Amsterdam, along with frequent participation in European Commission workshops and international tax law conferences.