Tax in Netherlands

Baker McKenzie

The practice at Baker McKenzie has particular expertise in matters involving Latin America, Asia and the US. The team acted for FedEx in a tax dispute before the European Court of Justice concerning whether express courier companies were required to charge VAT for the delivery of imported small parcels or whether these were VAT exempt. Juliana DantasAntonio RussoMargreet Nijhof and Erik Scheer are key names.

De Brauw Blackstone Westbroek

The ‘efficient and effective’ department at De Brauw Blackstone Westbroek has the capabilities to handle both international transactions and contentious tax matters. The team advised on the spin off by Altice’s Dutch unit of its US business, valued at $10.1bn. Wiebe Dijkstra  and Paul Sleurink are 'top-notch tax professionals'. Paul CronheimMaarten van der Weijden and Henk van Ravenhorst are also noted.

Houthoff

Houthoff’s ‘excellent, professional’ tax team is experienced in a variety of cross-border tax matters. Group lead Sylvia Dikmans, who is praised for her ‘unique business acumen’, and Alexander Kaarls advised Intel on its tender offer to acquire Mobileye, valued at $15.3bn. Recently recruited partner Paulus Merks joined from DLA Piper and is 'a fantastic catch’ according to one client. He advised Uber as the lead partner on the client's $3.7bn merger with Yandex. Alexander van der Voort Maarschalk and Rob Havenga are other key names.

Loyens & Loeff

Loyens & Loeff’s group is rated for its ‘top-notch Dutch tax advice’ and is a key name for transactional tax matters. Marc Klerks led advice to Carlyle on its acquisition, as part of a consortium, of the special chemicals division of AkzoNobel, valued at €10.1bn. Bartjan Zoetmulder and Ynze van der Tempel assisted Lone Star Funds with the tax aspects of its acquisition of a retail and residential portfolio consisting of 77 retail properties and 90 residential properties across the Netherlands from Dela Real. Other key names include Harmen van DamMarcel BuurMarco De Lignie and Fred van der Leije, who advises on private wealth matters. Margriet Lukkien is notable for her international tax advice.

Allen & Overy LLP

Allen & Overy LLP’s group has an ‘efficient approach’ and provides advice of a ‘high quality’. ‘Smart’ group head Godfried Kinnegim and Christiaan De Brauw advised Qualcomm on the tax aspects of its proposed $47bn acquisition of NXP Semiconductor through a tender offer on all issued and outstanding shares, which was aborted in mid-2018 due to lack of Chinese merger clearance. Counsel Rens Bondrager is another key name. John Brouwer has retired from the firm but consults for the practice as of counsel.

Atlas Tax Lawyers

Atlas Tax Lawyers has experience of a variety of cross-border tax structuring and acquisition financing across a wide range of sectors. The team advised Albelli, a photography printing business, on its sale to a Dutch private equity fund, valued at €79m. Roelof GerritsenBas Leensma and Matthijs Wierenga lead the team. Frank Schwarte and Joël Wessels are other key names.

Bird & Bird LLP

Bird & Bird LLP’s team is 'strong in international tax matters, especially for businesses in the technology space'. ‘Attentive and knowledgeable’ group head Willem Bongaerts is assisting US private equity firm, Privateer, with investment structuring in the Netherlands. Senior associate Rik van de Meerendonk  is also singled out.

Hamelink & Van den Tooren

The ‘solution-oriented’ team at Hamelink & Van den Tooren is well known for its expertise in transfer pricing and tax rulings. Practice head Jan van den Tooren is representing Kuehne + Nagel before the Dutch tax authorities in relation to transfer pricing policies, involving interests valued at €170m. He is also advising Fortum on the Dutch tax aspects of the company’s restructuring of investments in Eastern Europe and pricing agreement issues concerning the company’s intra-group financing activities. Maarten Edie joined from Deloitte as a partner in July 2018. Servaas van Dooren and Wendy Moes are also noted.

NautaDutilh

The practice at NautaDutilh is a key name for transactional tax matters. Practice head and managing partner Chris Warner advised McDermott International on the agreement to acquire Chicago Bridge & Iron Company’s entire business in an all-stock transaction valued at approximately $6bn. Securitisation expert Nico Blom assisted STMicroelectronics with a rare issuance of  €1.5bn convertible bonds listed on three different stock markets. Edward Rijnhout and litigator Léon Wijsman are also noted.

Stibbe

Stibbe’s group is a popular choice for corporate clients, particularly private equity houses, on transactional tax matters. In an illustration of its strength in this area, Jeroen Smits advised Bain Capital Private Equity on its acquisition of Consolis. Maarten de Bruin is assisting Carlyle Group with the tax aspects of its $3.2bn acquisition of Atotech from Total, including cross-border issues. Michael Molenaars and Reinout de Boer are other key names. Johan Vrolijk is now counsel.

Clifford Chance

Clifford Chance’s tax team is led by Michiel Sunderman, who advised Connected Capital on the structuring of its debut fund, supported by notary Serkan Özel. Sunderman also assisted 3i with its €200m investment in Hans Anders.

DLA Piper

DLA Piper’s ‘pro-active and knowledgeable ’ team has considerable transfer pricing and cross-border expertise. Practice head Daan Arends acted for The Walt Disney Company in a matter concerning the tax implications of its intellectual property restructuring and migration, securing a favourable tax ruling from the authorities. Legal director Jean Paul Dresen joined in January 2018 from Houthoff. Paulus Merks is now at Houthoff.

Freshfields Bruckhaus Deringer

Freshfields Bruckhaus Deringer's team handles both transactional tax matters and contentious tax. Practice head Eelco van der Stok led the tax advice to Ares Management on its acquisition and financing of a European portfolio of 21 logistics assets from US logistics property conglomerate Prologis, and the simultaneous onward sale of a UK business unit. Senior associate Bob van Kasteren is also singled out. Job van der Pol departed to be head of tax at Osborne Clarke in September 2018.

Jones Day

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.

Linklaters

Transactional tax matters are a core strength of the team at Linklaters. Group head Dick Hofland handled various matters for Cerberus Capital Management, including advising on the tax issues arising from its purchase of specialist lender Bluestone Mortgages Asia Pacific in Australia and New Zealand. Intel and Unilever are also clients.

Norton Rose Fulbright

Norton Rose Fulbright’s practice is able to leverage its network to handle multi-jurisdictional tax matters and has made a concerted effort to expand its warranties and indemnities offering. The team also assists with high-value M&A and private equity transactions. Department co-head Remco Smorenburg has considerable knowledge of the Latin American region. Fellow practice head Bart Le Blanc is another key name.

Simmons & Simmons

The team at Simmons & Simmons handles non-contentious tax matters - frequently with a cross-border element - as well as tax disputes. René van Eldonk is acting for Staples in a high-value restructuring matter. Monique van Herksen joined the team from EY in April 2018; she specialises in transfer pricing. Peter Flipsen is another key name.

Taxand Netherlands

The practice at Taxand Netherlands has a core focus on transactional tax matters. Martijn Jaegers and Jimmie van der Zwaan are the key names.

Van Doorne

Van Doorne’s practice head Ewout van Asbeck advised TPG and Patron Capital on the sale of their investment in Merin to Dream Global Real Estate Investment Trust, following a complex year long restructuring and finance process. Rob de Win specialises in turnover taxes. Tax litigation is another area of strength. Thijs Clement left to establish Norbrius Clement Advocaten.

AKD

AKD’s ‘adaptable’ team provides ‘to the point’ advice and is led by Huub LaauwenIvro Vreman handled the tax aspects of IOI Corporation’s €297m divestment of a controlling stake in one of its business units. Robert Jean Kloprogge, who joined in April 2018 from Stibbe, and Jan-Willem Beijk are also singled out. Hans Galavazi was another new arrival; he joined from his own practice. Derk Prinsen is now an independent practitioner.

Buren

The ‘exceptionally knowledgeableCees-Frans Greeven and ‘stellar’ practitioner Peter van Dijk lead the tax practice at Buren. The duo advise a wide range of global clients on M&A transactions, transfer pricing and international tax matters. Of counsel René Bours is also noted.

Greenberg Traurig LLP

The key contacts at Greenberg Traurig LLP are managing partner Thomas van der Vliet, Alex Westerman and Reinier van de Steenoven. The practice is experienced in corporate tax and tax advice related to M&A deals. Other areas of focus include tax litigation, VAT and customs matters, the structuring of investments and funds, transfer pricing and real estate transactions.

Kraaijeveld Coppus Legal (KC Legal)

The ‘creative’ and ‘responsible’ team at Kraaijeveld Coppus Legal (KC Legal) stands out for its 'creative, out of the box thinking'. It handles the tax structuring of M&A transactions and tax disputes. Friggo Kraaijeveld, who is 'commercially astute', and Ceriel Coppus are the practice heads.