De Brauw Blackstone Westbroek is a leading name for advice on Dutch and cross-border tax issues associated with M&A, corporate restructurings, investment funds, finance transactions and energy projects. Tax disputes are also a notable driver of work for the team, which is jointly led by Maarten van der Weijden and Paul Sleurink. In addition, it is able to advise on transfer pricing matters. In 2020, a team comprising of Sleurink, van der Weijden, and senior associates Klaas Versteeg and Joppe de Bruijn, advised Unilever on all relevant Dutch tax issues associated with the unification of the dual-headed Unilever group into a UK-based parent company by way of a cross-border merger. In a more recent highlight, Henk van Ravenhorst assisted Royal Philips with the tax issues related to the separation and sale of its domestic appliances business to global investment company Hillhouse Capital.

Houthoff is highly reputed for international tax work, with its team being adept at handling issues arising from cross-border M&A, international corporate restructurings, finance transactions and refinancings, among other matters. The group includes Jeroen van Mourik, who has over 20 years of experience advising Asia and US-based clients on their investments and business operations in and through the Netherlands. Another key individual is Sylvia Dikmans, who is among the advisers to Apollo on its investment in and joint venture with Disney (21st Century Fox) in the Endemol Shine group. On the contentious side, Alexander van der Voort Maarschalk has a wealth of experience litigating tax cases before the courts in the Netherlands, including both chambers of the Supreme Court. Transfer pricing expert Rezan Ökten is also recommended.

Loyens & Loeff‘s team in the Netherlands is part of one of the largest tax practices in Europe, with the firm also fielding practitioners in Belgium, Luxembourg and Switzerland. Reflective of its breadth of expertise and strength in depth, the firm has specialists in six key areas of tax: international tax, corporate tax, investment management, indirect tax, employment tax, and family-owned business and business wealth. Marco de Lignie, who heads up the investment management practice, advises on domestic and cross-border tax issues associated with fund formations, as well as private equity buyouts and venture capital transactions. Elsewhere, other practitioners in the team play a key role in M&A, reorganisations, real estate investment transactions and project developments, among other matters. Louis Lutz and others assisted Yucaipa Acquisition Corporation with the tax aspects of a $3.2bn deSPAC merger with SIGNA Sports United. Harmen van Dam has specialist expertise in transfer pricing. Other key practitioners include Roderik Beckers, Bartjan Zoetmulder and Margriet Lukkien. Bart Heijnen and Tim van Straaten recently made the partnership.

Stibbe‘s first-rate tax team works closely with other departments to provide seamless support on high-profile and complex M&A, reorganisations and capital markets transactions. In addition, one of the members of the group is Maarten de Bruin, who is sought after for real estate and finance-related tax matters. In a recent highlight, Jeroen Smits and senior associate Lotte Boon advised InPost (as the issuer) and selling shareholder Advent on the tax aspects of the IPO of InPost on Euronext Amsterdam. Beyond undertaking transactional work, the tax team assists clients with investment fund structurings, and it also advises on EU law and tax treaties, as well as VAT and executive management schemes. Elsewhere, tax controversies are another key area of strength; Reinout de Boer is a name to note in this space. Michael Molenaars is the head of the team, which also includes counsel Johan Vrolijk.

Independent boutique firm Atlas Tax Lawyers has established a notable presence in the Dutch market. In addition to acting for Dutch multinationals, it generates mandates from international corporates headquartered in other countries, such as Belgium and Sweden. Johan Visser, who was appointed partner in 2021, has particular expertise in advising US companies operating in the digital economy on global indirect tax and digital services tax issues. The group also includes Roelof Gerritsen, who specialises in assisting foreign companies with the tax aspects involved in them establishing operations in the Netherlands. Firm co-founder Ivo Kuipers is a go-to for advice on matters such as cross-border structurings, restructurings, financings and joint ventures. Matthijs Wierenga, Frank Schwarte and Boudewijn Niels are other key practitioners at the firm, which also undertakes mandates concerning transfer pricing, wage tax, private wealth and estate planning issues. Dispute resolution is another driver of activity for the team.

Led by Michiel Sunderman, Clifford Chance‘s team covers the full range of domestic and international tax issues connected with high-profile M&A and corporate finance transactions, restructurings, real estate transactions, energy and infrastructure projects, and banking and finance transactions, among various other non-contentious matters. It also provides full tax litigation support at all court levels in the Netherlands, particularly in the context of corporation tax and dividend tax disputes. Sunderman recently led the advice to Royal Ten Cate and Gilde Buy-Out Partners on the tax aspects of the sale of Ten Cate Geosynthetics to Solmax. Counsel Nolan Groenland and associate Stern Flik are also recommended.

Dentons‘ Amsterdam office is a hub for cross-border tax work, which is reflected by the fact that it has dedicated regional desks that focus on markets such as the US, China, Germany and Latin America. Jointly led by Heico Reinhoud and Jurjen Bevers, the team undertakes a mix of transactional, advisory, VAT, controversy and transfer pricing work. Bevers is particularly noted for his energy tax expertise, and acts for clients such as offshore energy companies and contractors. Reinhoud has experience in advising real estate funds and real estate investment companies on domestic and cross-border corporate income tax and withholding tax issues. Elsewhere, Paul Halprin acts for clients in tax controversies and tax litigation, while Marnix Veldhuijzen advises private equity houses on the tax aspects of transactions. Senior associates Emilie Kaatee and Wing-Men Tang joined from Uber and EY respectively, with Sebastiaan Wijsman also joining from DLA Piper.

DLA Piper has a strong track record acting for Dutch, European and US multinationals on their most significant contentious and non-contentious tax matters. The practice is led by Daan Arends, who is noted for his expertise in domestic and international indirect tax issues, such as customs, VAT and Dutch Transfer Tax. Other members of the team provide full support on transactional tax, general corporate tax and transfer pricing matters and tax controversies/litigation. Roderik Bouwman  is active in matters such as cross-border M&A, private equity issues, corporate restructurings, capital market transactions and Advance Pricing Agreement (APA)/Advance Tax Ruling (ATR) mandates. Another name to note is Jian-Cheng Ku, who led the tax advice to Snowflake in relation to the set-up of its non-US headquarters in the Netherlands in 2020. Legal director Jean Paul Dresen is also recommended. Since publication, Gabriël van Gelder and Sebastiaan Wijsman left the firm.

NautaDutilh‘s tax practice in the Netherlands is highlighted for its significant involvement in cross-border transactions, where it regularly works with foreign law firms. In addition, the firm has a tax lawyer based in the New York office. Beyond assisting with transactional matters, the group is prominent in tax litigation and corporate investigations, and it also assists clients with matters concerning indirect taxes. Chris Warner and Nico Blom jointly lead the team, which also collaborates with other departments to provide full-service support, including corporate M&A, banking and finance, capital markets, regulatory, real estate, litigation and arbitration assistance. Recent highlights included Nina Kielman acting as tax counsel to Nouryon Chemicals on the divestment of its Salt Specialties business to Salins Group. Other active practitioners include Edward Rijnhout and senior associate Sjuul Jentjens.

AKD‘s tax practice covers the full spectrum of corporate income and withholding tax advisory matters for clients such as multinational corporates, financial institutions and private equity funds. Working with other departments, it is active in M&A, real estate transactions, restructurings and financings. Beyond providing transactional support, the team is sought after for standalone tax advice in its own right; René van der Paardt has expertise in VAT and transfer tax matters. Elsewhere, tax controversies and litigation are another key workstream for the group, which is led by Huub Laauwen.

Bird & Bird‘s tax team is active in cutting-edge projects and transactions in the technology, communications, life sciences, energy and utilities sectors. The head of the Dutch and Luxembourg tax practice is Willem Bongaerts, who is prominent in M&A, corporate restructurings and corporate finance transactions; he recently advised Eargo Inc on the tax aspects of its acquisition of Clementine group. Other notable individuals in his team include indirect tax specialist Brian Mulier, of counsel Pieter Camps and Arnoud Knijnenburg. Associate Ivo Ijzerman represents clients in tax litigation, and also advises on corporate income tax, VAT and dividend withholding tax issues.

Buren has an integrated corporate, notarial and tax practice, which generates mandates from leading corporates that are headquartered in Russia/CIS and Latin America. In addition, with the firm having offices in mainland China, it is able to attract work from Asia-based clients. Its workload covers the tax aspects of joint ventures, cross-border restructurings, spin-offs and M&A, as well as the setting up of corporate structures for foreign investors, among various other matters. Cees-Frans Greeven leads the tax department in the Amsterdam office, while Peter van Dijk heads up the practice in The Hague.

At Norton Rose Fulbright, the bulk of the work involves acting for clients that specifically turn to the firm for tax advice, although a significant portion of the firm’s workload also involves providing critical support on transactions. The practice is led by Remco Smorenburg, who has been instrumental in growing the firm’s real estate tax work. In addition, there has been an increase in mandates connected with renewable energy projects and W&I insurance. Another key figure is Bart le Blanc, who is experienced in advising US and European clients on tax issues associated with their investments in emerging markets, such as Latin America and Africa. Senior associate Yannick Schuerman has expertise in international corporate taxation and transfer pricing work.

Van Doorne‘s tax work is closely aligned with the firm’s strengths in transactions; a number of dedicated practitioners are embedded in the M&A, finance and real estate practices. In addition, the firm undertakes tax advisory work on a standalone basis and also provides representation in litigation. Rob de Win (a member of the real estate transactions team) heads up the practice, which is particularly highlighted for its strengths in matters with a nexus to the healthcare and education sectors; a recent highlight saw Sjoerd Stokmans act as tax counsel to NPM on the international auction sale of its portfolio group Mentaal Beter to Apax Partners. Elsewhere, other recent mandates spanned areas such as the sport, retail, automotive and energy sectors, among others.

At CMS, the tax team acts on mandates connected with the professional and business services, financial services, real estate and construction, transportation and consumer products industries. VAT-related financial products are a specialist area of expertise for the team, which is led by Herman Boersen. In addition, contingent tax insurance is another area of growth. Elsewhere, counsel Etienne Cox is knowledgeable about the interplay between tax and sustainability in the real estate arena. The firm’s other tax work interrelates with M&A, funds and structured finance issues, among other areas. In a recent highlight, Anton Louwinger and Cox acted for Principal Real Estate Europe on the tax issues connected with its acquisition of the multi-tenant Helix office building in Utrecht.

Boutique firm HVK Stevens provides a wide array of tax solutions to clients such as private equity funds, corporates and entrepreneurs. A key contact at the firm is Wilbert van Vliet, who has a strong profile among charitable organisations. Sandra Singh has specialist expertise in advising companies active in the energy transition space, while Frank van Nus is known for his work in the real estate industry. On the contentious side, the firm has a particularly strong track record in successfully resolving complex disputes with the tax authorities in the Netherlands, as well as those further afield internationally. Other work includes advice on the tax aspects of mergers and demergers, restructurings and estate planning matters. Jeroen Ruijg made partner in January 2021 and in January 2022, Paulus Merks joined from Houthoff.

Jones Day‘s fund structuring and fund services group advises some of the largest and most active Dutch investment managers on tax issues connected with the formation of funds, as well as fund reviews, fund M&A and investment joint ventures, among various other matters. Elsewhere, the firm advises clients in other industries on matters such as tax planning issues, transfer pricing work, tax audits, tax controversies and EU Commission tax rulings. Lodewijk Berger, Ate van IJlzinga Veenstra and Quirine Eenhorst are names to note.

At tax boutique VanLoman, the practice has established a strong profile among high-net-worth individuals, as well as corporates in the private equity, food and agriculture industries. Clients instruct the team for advice on matters ranging from M&A and fund formation to the structuring of multinational companies and implementation of management participation plans. The firm is also developing its own in-house transfer pricing capabilities. Indirect tax specialist Maarten Prevoo, who joined from Meijburg Legal a member firm of KPMG International in September 2020, is knowledgeable about matters such as VAT and real estate transfer tax. Jochem Kin heads up the practice. Gabriël van Gelder was a new arrival in November 2022 from DLA Piper.

International tax firm Kraaijeveld Coppus Legal (KC Legal) has a growing reputation in the Amsterdam legal market, with its team being sought out to advise multinational companies on compliance issues, tax planning work, reorganisations, debt strategies (including financings and refinancings of financial instruments) and M&A. Friggo Kraaijeveld has expertise in the tax aspects of cross-border investments and private equity structuring issues, among other matters. Ceriel Coppus is experienced in international group restructurings and private equity transactions.

Osborne Clarke‘s tax practice in the Netherlands is led by Job van der Pol, who has experience of undertaking a mix of domestic and cross-border work, particularly in relation to M&A and real estate transactions. On the contentious side, he has also represented clients in cases arising from the European Commission’s state investigations into tax rulings issued to multinational companies. Although the firm’s work spans a wide range of industries, it is notably active in mandates connected with technology, media and communications, as well as life sciences. Senior associate Cees Graafland joined from Stibbe in October 2020.