“Secrecy harms our national art collection and our constitutional democracy”

When an object is of significant national, cultural- or art-historical importance, this object can be used to pay inheritance tax with. This object counts for 120% of the actual worth in the payment of inheritance tax. In other countries like the United Kingdom and France, a similar rule exists (without the 120% bonus). The countries do however publish these acquisitions, whilst the Netherlands does not do publish this, because the government considers this a violation of the fiscal obligation of secrecy. It is feared that art experts could identify the former owners of the acquired objects who used this way of payment.

Hemels thinks that the government should do a different weighing of interests. Exemption from the obligation of secrecy could be granted through a ministerial degree if it is necessary for a proper fulfilment of a task of public law. Hemels continues: “using this tax facility is a choice and not an obligation, so the law could state that using this facility requires publication of the acquired object and information on where the public could see this object. Heirs that do not want to do that, can pay tax in the regular way.”

According to Hemels, publication of these data could lead to more people passing their important art on to the state, but more importantly, Freedom of Information is essential to our constitutional democracy. “In a constitutional democracy, taxpayers and their parliamentary representatives have the right to know what happens to their tax money”, emphasises Hemels. She adds: “Secrecy harms our national art collection and the constitutional democracy.”