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Jones Day

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Lodewijk Berger

Work +31 20 305 4218
Jones Day

Work Department

Tax; International Taxation


Lou Berger, Partner, works exclusively in international taxation. He represents multinational corporations and private equity funds on a wide range of matters, including mergers and acquisitions, corporate restructurings, transfer pricing, financing transactions, and investment structures. Lou's recent client engagements include: international reorganizations of U.S. multinationals using Dutch and Luxembourg holding and finance companies; a significant number of transfer pricing optimization projects for U.S. multinationals; negotiating tax rulings with the Dutch Revenue Service for two clinical stage U.S. pharmaceutical companies that have established their principal sales and IP company in the Netherlands; negotiating a tax ruling with respect to a cost sharing arrangement for a U.S. alternative energy company; negotiating a tax ruling for a U.S headquartered packaging group that relocated its European headquarters from Switzerland to the Netherlands; negotiating a tax ruling for a U.S. headquartered medical devices company that relocated its European headquarters from Switzerland to the Netherlands; and negotiating a tax ruling for a multinational software group that has established its worldwide headquarters in the Netherlands.


Dutch and English


Lou is a member of the Netherlands Bar Association, International Fiscal Association, International Bar Association, American Bar Association, and New York State Bar Association.


University of Amsterdam (Law Degree 1997)



Within: Tax

Jones Day fields ‘a solid, all-round team with great geographical coverage’. Lodewijk Berger is praised for his ‘great ability to navigate through rocky waters’; he advised Owens Corning on its acquisition of Paroc Group from CVC. Collaborating with Floris Pierik, he assisted The Timken Company with its $280m acquisition of Groeneveld Group. Fund structuring partner Ate Veenstra joined from Clifford Chance in early 2018 along with funds specialist Quirine Eenhorst and an associate.

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Legal Developments by:
Jones Day

  • US rules regarding offshore accounts

    The Hiring Incentives to Restore Employment Act 2010, enacted on 18 March 2010, imposes a new US withholding tax and reporting regime, known as the Foreign Account Tax Compliance Act (FATCA). The FATCA regime applies generally to payments made after 31 December 2012, except on obligations (to be defined in future guidance) outstanding on 18 March 2012. Substantial effort is required by foreign entities to bring their worldwide operations and policies into compliance with the FATCA rules as of the effective date.

    - Jones Day

Legal Developments in Netherlands

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  • Dynamic Contracts: Changing employment practices in the digital era

    Digital platforms designed to deliver professional services are changing the European employment landscape as both employers  and workers look for more flexible ways to work.
  • New Late Payments Directive

    Despite the implementation of Directive 2000/35/EC on combating late payment in commercial transactions in 2002, the European Commission (the “Commission”) concluded in 2008 that late payments were still widespread in the EU. It also turned out that public authorities in certain Member States were stipulating unjustifiably long contractual payment periods for transactions.
  • Amendment of the Collective Redundancy Notification Act

    On 1 March 2012 the Collective Redundancy Notification Act (Wet Melding Collective Outslug, "WACO") will be amended. What changes does this involve?
  • New Corporate Law Legislation

    In the field of corporate law, there are four (coming) Acts that attract attention, namely the introduction of the tenth book of the Dutch Civil Code, the amendment of the Marital Property Act and, to conclude, the coming entry into effect of the Management and Supervision Act and the Flexibilization of BV Act. Please find below a short explanation of each Act.
  • Shipping & Transport - Netherlands

    Attaching maritime assets in insolvency
    - AKD
  • The employment of foreign workers. What issues do you need to be aware of as an employer?

    The employment of foreign workers regularly raises questions. A brief summary of the most important areas of attention will be dealt with in this article.
    - AKD
  • Non-solicitation agreement violated via LinkedIn

    A non-solicitation agreement usually restricts the ability of an employee - after an employment contract has ended - to approach the clients of the former employer. The former employee of a software company recently discovered that the scope of such an agreement can also include contacts made via LinkedIn.
    - AKD

    Few jurisdictions can boast a foreign direct investment record like the Netherlands. As the world's seventh largest inward receiver of investments, housing approximately 9000 foreign-owned companies, the country's dynamic business environment provides an invaluable insight into macro investment trends.
    - AKD
  • Forming a company in the Netherlands

    The Netherlands and Dutch law The Netherlands is a perfect business location for foreign entrepreneurs (2,000 subsidiaries in Amsterdam, 140,000 jobs). It is the gateway to densely populated Western Europe and has a well-developed logistic and technical infrastructure.
  • Leasing of commercial premises in the Netherlands

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