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Sandra Palmen is State Secretary and alumna: ‘My main goal is to get the childcare benefit redress operation back on track’

Sandra Palmen studied tax law at Leiden University and built a career within central government, currently as State Secretary. She was one of the first to raise the alarm about the child benefits affair and is now righting the wrongs.

State Secretary and alumna Sandra Palmen, image: Rijksoverheid
State Secretary and alumna Sandra Palmen, image: Rijksoverheid

How do you look back on your student days in Leiden?

My student days didn't actually start in Leiden, because I’d already completed higher professional education in fiscal economics in Arnhem. When I started my master's degree in tax law in Leiden, I wasn’t your typical student. Besides studying, I was already working full-time at the Dutch Tax and Customs Administration. So, everything I learned at university I could put into practice straight away – a great combination that helped the theory in the books come to life.

Why a career in government?

From a young age, I believed it was important to contribute to society. The relationship between government and citizens, and issues such as legal protection and the rule of law have always appealed to me. I also have a strong sense of justice, which led me to working for the tax authorities.

When you worked for the tax authorities, you were among the first to notice the injustices in the childcare benefits system. How do you look back on that period now?

Thinking back, it’s bizarre how everything unfolded. At the time, I’d been working for the tax authorities for many years and was specialised in formal law. I was involved in the technical framework and had been asked to help set up a new framework at the Benefits section. I’d barely started when one of the directors came by with a file they were unsure about.

I immediately sensed something was wrong. The file concerned the situation where people's allowances were stopped during the current year. These allowances – especially the childcare allowance – are substantial amounts. People who, say, received €2,000 a month, were suddenly no longer receiving that amount even though they needed it to make ends meet. So, straight away when allowances were stopped, people were getting into difficulties. To me, it was bizarre that this could happen, especially as no explanation was given.

In 2023, you switched to the political arena. First as a member of parliament, now as State Secretary for Benefits and Redress. What motivated you?

I’d never had political ambitions. The memo I published on the problems in the allowances system was written purely from a sense of injustice. Years on, I saw that as an advisor or a civil servant you are in a position to make recommendations. But if nothing’s done with your recommendations, then nothing changes. My memo failed to surface eight times, even though it should have been picked up. As a result, the injustice inherent in the system persisted for a very long time.

At the tax authorities, I was mainly concerned with executive power and as a Deputy Justice at the Central Appeals Court also with the judicial system. I hadn’t yet experienced the perspective of the legislature. In politics, you answer for your work as a lawmaker and policymaker, something that really appealed to me at that time. Not only that, Pieter Omtzigt, who launched the New Social Contract party at the time, made sure I put myself forward as a name on his list of candidates. Pieter, like me, is very much driven by a sense of justice and it's something that connects us.

What do you hope to achieve in your role as State Secretary for Benefits and Redress in the coming years?

My main goal is to get the childcare benefit redress operation back on track and to do justice to the victims. The biggest challenge here is finding the balance between legal protection and disproportionate government interference. That entails having a realistic view of humanity. The image that everyone’s committing fraud is unrealistic, but so is the image that no one’s committing fraud. The fact that we will also proactively, grant the right to an allowance in the future under the principle of 'to have is to keep', is a dot on the horizon that I’m aiming for.

What’s your best memory from when you were a student? 

It was a huge honour for me to finally add my signature in the Zweetkamertje (literally meaning ‘sweat room’). My youngest son is now in his fifth year at secondary school, so he’s already starting to think about where he’d like to study. At the moment, he’s leaning towards Leiden and I must admit I’d be happy with that choice.

Do you have any advice for our current students?

Always think carefully about your actions: what’s the impact on people and what are the long-term consequences? Laws and regulations are often designed with the best intentions, but when it comes to implementing them, practice is sometimes far removed from the original intention. That’s why it’s so important to always remain critical and to keep sight of the actual impact, especially on other people. People first, then the rules, then the organisation.

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