Firms in the Spotlight Tax
Taxand Netherlands is based in Amsterdam. We are an independent tax advisory firm offering a full range of tax services. Our focus areas are (international) tax disputes and transactions. Our tax department is very experienced in advising on international taxation, including transfer pricing, Country by Country reporting, EU state aid and OECD BEPS developments. We …View Profile...
Tax in Netherlands
Baker McKenzie is praised for its 'high specialisation, professionalism and knowledge of the industry' together with a 'strong and reliable network through the world'. Fielding one of the largest teams in the market, including a dozen partners, it advises on all aspects of tax including global reorganisations, transfer pricing and tax policy. Sectors of expertise include ITC, pharmaceuticals and healthcare, and oil and gas. Juliana Dantas heads the practice, which notably includes market-leading individual Antonio Russo, tax litigator Erik Scheer and Margreet Nijhof, who focuses on transfer pricing.
Other key lawyers:
Antonio Russo; Erik Scheer; Margreet Nijhof
‘Proficiency and efficiency stand out. I can get an accurate and concise answer quickly. With other firms it usually takes longer and the answer is always more convoluted.’
‘My team of Margreet Nijhof and Lisanne Bogels are great. They are responsive, pro-active and extremely efficient. Rates may be higher but they do not require me to have a team of advisors on the phone for each issue, so in the long run I find them much less expensive than using an accounting firm.’
‘They have a helicopter view. Broader understanding of industry and changes beyond tax compared to other firms.’
‘Very open minded, non judgemental, able to liaise with all levels of the organisation and different stakeholders globally. That is valid both for Antonio Russo and Vladimir Zivkovic.’
‘I find Mounia Benabdallah to be responsive to our needs and provides both practical and technical advice based on our group’s fact pattern. I consider them to be reliable and trustworthy advisers and whose advice I do not require a second opinion.’
‘High-specialisation, professionalism and knowledge of the industry. Strong and reliable network through all the world. Very capable partners. Significant relationship and contact with tax authorities.’
‘Empathy, passion, knowledge. Easy to work with. Responsive.’
‘Team very well versed on transfer pricing; properly understands business needs.’
Johnson & Johnson
Excelling in transactional support at the highest level, De Brauw Blackstone Westbroek's 19-strong tax team advises on the tax aspects of M&A, corporate restructuring and finance transactions, but also has strength in tax dispute resolution and advisory work. Maarten van der Weijden co-heads the practice and is widely recognised for his tax capability. Other names to note include fellow co-head and transaction specialist Paul Sleurink , Wiebe Dijkstra, whose 'detailed solutions are always very clear and practical' and Henk van Ravenhorst, who is an 'ideal external colleague to partner with'.
Paul Sleurink; Maarten van der Weijden
Other key lawyers:
Wiebe Dijkstra; Henk van Ravenhorst; Frank Pötgens
‘Strong points: pragmatism, high quality of service, pro-active, a good level of awareness of the items that are relevant within the business of a client (i.e. our company). In addition, we have longevity of relationship, ie, limited movements in internal teams, or at least the relationship partner is constant. The relationship partner is an active contributor to the services, and not merely delegating to other team members.’
‘Henk van Ravenhorst: pragmatic approach, down-to-earth whilst maintaining high-quality standards. Is very knowledgeable about our current and historic activities and is aware of what adds value. No unnecessary services/suggestions, but to the point and clear. Provides for a comforting cooperation, even on the most complex of matters. Able to explain complex legal/tax matters in a pragmatic way to non-topic specialists as ourselves. Overall an ideal external colleague to partner with.’
‘The partner I work with is Henk van Ravenhorst. The senior associate I work with is Vera Gal. They both have strong technical expertise and are still able to be practical. Their availability and engagement makes them exceptional.’
‘Last interactions with the team was in the area of M&A. What I do like is the enormous speed in keeping track of the developments during negotiations and the good interaction in the deal team, next to providing excellent tax technical know-how.’
‘Most of my interactions were with Wiebe Dijkstra (partner) and Mustafa Al Saady (senior assiciate). I really do appreciate the tax technical skills and very responsive attitude.’
‘Next to their knowledge, there is a very good interaction between the individuals in the team, in order to provide the client with the best solution. In my opinion they have a broad experience, which covers all parts of the field. There are other law firms, but those merely focus on a few subjects. Plus, it is a relief to have a lawyer who is aware of the challenges of our sector.’
‘I worked with Maarten van der Weijden and Wiebe Dijkstra. Wiebe Dijkstra mostly. He has not only an excellent knowledge of the subject, but also ample experience in the (asset management) sector. Extensive network, amongst them policymakers and supervising authorities. His detailed solutions are always very clear and practical.’
Royal Dutch Shell
Digital Realty Trust
Port of Rotterdam
- Advising Digital Realty on its $8.4bn exchange offer for InterXion Holding, including the tax aspects, amounting to the largest transaction in the history of the data centre industry.
- Representing Just Eat Takeaway.com on its definitive agreement with Grubhub Inc. to acquire 100% of the shares of Grubhub in an all-stock transaction to create the world’s largest online food delivery company outside of China.
- Advising Fiat Chrysleron its $50bn 50/50 merger with Peugeot, amounting to a complex, EU cross-border legal merger to a Dutch surviving company.
The 'dynamic' tax practice at Houthoff handles high-end transactions and tax litigation, including in the Supreme Court, as well as day-to-day advisory work on complex matters, such as niche areas surrounding VAT and transfer pricing. A client roster of leading domestic and international companies include financial institutions, (UBS and ABN Amro, for example) alongside the likes of Disney, Petrobus and Tesla, demonstrating sector versatility. Very experienced Sylvia Dikmans heads the practice, which includes tax litigator Alexander van der Voort Maarschalk and the experienced Jeroen van Mourik. Rob Havenga left the firm in mid-2020.
Other key lawyers:
Alexander van der Voort Maarschalk; Jeroen van Mourik; Rezan Ökten
‘Houthoff’s tax practice is a dynamic environment, highly competent and well organised. This team operates with precision and punctuality. One of its important strengthens is reliability, as showed in the group transaction in which we worked together. Its actions were efficient and respectful, up to the firm reputation and our expectations.‘
‘Rezan Ökten is an excellent transfer pricing professional with a great work ethic. He acts with cleverness and precision and he is capable to face difficulties with motivation and enthusiasm; I quite appreciate his global professional expertise and his warm approach to team working. He is an expert of TP interdisciplinary aspects but also a great person to work with.’
‘Deep knowledge of the field and straighforward approach. Meaning substance was not overshadowed by form.’
‘Rezan Ökten is an outstanding transfer pricing professional with broad industry knowledge, combining in-house and consulting experience.’
‘The transfer pricing practice has just started. It is already clear that within this law firm, the transfer pricing service – just as their tax service – is not only set up to assist the law part of the firm but it serves clients on its own merits as well. Rezan Ökten, counsel transfer pricing, has a very pleasant attitude and is open to cooperation.’
Apollo Global Management
PVH (including the Calvin Klein and Tommy Hilfiger brands)
- Regular advice to Apollo on its investment in, and joint venture with, Disney (21Fox) in the Endemol Shine group.
- Advising listed company Chrystal Cruises on all legal and tax aspects of the operational support company for the luxury river cruise business in Europe.
- Advised ASR Nederland on the acquisition of Loyalis from APG Groep
With one of the largest team in the market, Loyens & Loeff is a mighty force in the tax arena, both in the Netherlands and across the Benelux region. The practice is divided into six areas of specialism, including international tax, investment management, corporate tax and indirect tax, while the teams are led by specialists in each. Names to note include transfer pricing specialist Harmen van Dam, who chairs the firm's international tax services group; head of the CEE practice Bartjan Zoetmulder; investment management specialist Marco de Lignie and the 'absolutely outstanding' Margriet Lukkien.
Harmen van Dam; Arco Bobeldijk; Marco de Lignie; Fred van der Leije; Ynze van der Tempel; Jan Bart Schober
Other key lawyers:
Roderik Beckers; Jeroen Janssen; Marcel Buur; Bartjan Zoetmulder; Margriet Lukkien
‘Margriet Lukkien is absolutely outstanding, both from a technical perspective but also in her international profile. She is a real role model to others.’
‘Loyens tax practice is responsive and thoughtful. They are technically savvy while remaining practical. I usually get advice that can be integrated with other planning and goals and can be acted on.’
‘I work most closely with Margriet Lukkien on a number of restructurings, involving both US and non-US multinationals. Margriet brings in and supervises her team. She is fantastic: organised, responsive and technically very smart. She manages her teams well, both tax and corporate.’
‘Loyens & Loeff’s tax pratice stands out in the market, as it has provided excellent tax advice for such a long period and is still market leader.’
‘Margriet Lukkien stands out as an expert for international tax law; she explains complex legal regimes by coming right to the point and she has a great feeling for communicating her ideas and suggestions so you know what counts. Other noteworthy lawyers are Louis Lutz and Charlotte Kies – Louis focusing on transactional work and Charlotte on international tax.’
‘We have worked with the Loyens team on a number of mutual clients. They have a top-notch tax practice in the Netherlands, Luxembourg and elsewhere, and we work seamlessly together with them. They are attentive, responsive, and forward-thinking. What we most appreciate is that the Loyens team often looks at the bigger picture of a project instead of overly focusing just on their sphere of influence. This leads to more comprehensive and quality advice for clients.’
‘Vincent van der Lans and Margriet Lukkien are both exceptional tax lawyers at Loyens. When we work together, it feels like we are partners at the same firm. Both Vincent and Margriet are super-responsive and creative, with advice that is crisp and clear.’
‘Their time of responsiveness is excellent and always providing very creative initiatives.’
‘Profound technical knowledge and broad experience in all different matters.’
Waterland Private Equity Investments
Simon Property Group
Fiat Chrysler Automobiles
Round Hill Capital
- Advised Vivendi on the €3bn sale of 10% of Universal Music Group (Universal International Music B.V.) to a Tencent-led consortium including Tencent Music Entertainment and certain global financial investors.
- Acted as Dutch and Luxembourg legal and tax counsel to private equity firm Astorg Partners and the other selling shareholders of M7 Group on the sale of 100% of M7 Group to Groupe CANAL+, a subsidiary of the Vivendi group.
- Advised a consortium of banks, including Rabobank and Sumitomo Mitsui Banking Corporation, financing the construction of three wind farms in Groningen, the Netherlands, to be built by Eurus Energy and Yard Energy.
Stibbe's long-established tax practice attracts top-drawer, high-value transactions, complex advisory work and litigation and is a firm of choice for a number of international law firms seeking Dutch tax counsel. With its 'right balance between theory and practical solutions', the heavyweight team offers multiple niche areas of expertise, such as the real estate and finance-related tax practice of Maarten de Bruin. De Bruin and practice head Michael Molenaars are praised for their direct involvement in matters and responsiveness. Other names to note include Jeroen Smits and Reinout de Boer.
Other key lawyers:
Maartin de Bruin; Jeroen Smits; Reinout de Boer
‘Very in-depth knowlegde of investment funds.’
‘Very high quality of deliverables produced.’
‘We receive highly-responsive assistance from the Stibbe tax team that is well integrated between its Netherlands and US offices as well as between tax and other transactional teams.’
‘Maarten de Bruin and Michael Molenaars (both partners) are very responsive to questions and their ongoing direct involvement (in addition to managing associates) is helpful and appreciated in complex matters. Charlotte Tolman (associate) is highly capable and, while she stays closely connected with the partner, is able to help keep things moving on her own.‘
‘Very professional team, with the right balance between theory and practical solutions. With pro-active approach and a lot of historic file knowledge. Very good in explaining complex tax matters in an understable way for non-tax specialists.‘
The Chatterjee Group
Nippon Telegraph & Telephone Corp
Abu Dhabi National Oil Company
Wright Medical Group
BRC (Shareholders of ABInbev)
- Advising Rhône Capital and The Chatterjee Group on the $2.7bn acquisition of the Lummus Technology business from McDermott International.
- Represented EssilorLuxottica, the world’s largest supplier of eyewear, on the €7.1bn acquisition of a 76.7% stake in Grandvision (Europe’s largest optical retail chain) from HAL Holding.
- Represented Adevinta on the €9.2bn acquisition of eBay Classifieds Group.
Allen & Overy LLP
'Technically superb' Allen & Overy LLP is praised for its 'hands-on partners', 'excellent collaboration between team members' and 'client-oriented approach'. Head of practice Godfried Kinnegim is highly praised and leads a large pool of capable associates, thereby being 'particularly strong on large projects'. It advises companies and banks on corporate tax and indirect taxes, and on tax litigation and controversies. It also has strong cross-border tax capabilities. This is combined with advisory work on the tax aspects of public and private M&A, capital markets, structured finance, and real estate deals. Senior counsel Rens Bondrager handles a range of domestic and international tax structuring cases.
Other key lawyers:
Rens Bondrager; Sigrid Hemels; Tim de Raad
‘Excellent know-how, on top of latest developments and jurisprudence, very good practical advice. Specific mention of Godfried Kinnegim. Excellent tax lawyer but also a very good lead partner on multi-disciplinary topics or deals. Always available, very responsive, practical and pragmatic, good negotiator.’
‘We decided to hire Allen & Overy Netherlands because our file had been dragging for years with another tax firm. Only within a few months working with Allen & Overy, our case was settled to our satisfaction. They made representations to the Dutch tax authorities on our behalf, and we felt they were very much in control of the file.‘
‘I worked with Godfried Kinnegim, partner. I have rarely seen such responsiveness, availability, efficiency. Godfried is extremely proactive, has great judgment, and I fully trust his advice. We felt taken care of and in good hands from beginning to end.’
‘The team is highly skilled. It is particularly strong on large projects, and in particular in managing complex projects across different jurisdictions. The whole global firm works together behind the scenes to provide the desired, high-quality advice and deliverable through a specific point of contact. In addition, they are flexible in changing circumstances and highly supportive to the pressures faced by the client in terms of efficiency, cost, and speed of service.’
‘What I found uniquely different from other firms I worked with was the excellent collaboration between team members from different disciplines and jurisdictions. It was seamless. The team I worked directly with was highly skilled, took full ownership of the project, and were very professional. The responsiveness and engagement from the lead partner, Godfried Kinnegim, was outstanding.’
‘The tax team of A&O is always available for assistance and finds practical, creative solutions for tax issues. Godfried Kinnegim (tax partner) and Tim de Raad (tax associate) are both very hands-on and have an in-depth knowledge of financing and securitization structures.‘
‘Very client oriented approach, thinking with us and out of the box. Very reliable, to-the-point and a client-oriented approach, which counts both for Godfried Kinnegim (Partner) as well as for Ludo Luijks.’
‘Strong at all levels, excellent communication throughout the engagement. Hands on partners, technically superb.’
- Advised APG Asset Management on the tax aspects of its €301m acquisition of the Hammerson’s 50% interest in the Via Outlets group, an operator of outlet shopping destinations, resulting APG funds owning 100% of the Via Outlets group.
- Advised PAI Partners on tax aspects of sale of Roompot Group, a provider of holiday parks in Western Europe and the leading operator in the Netherlands, to KKR, a leading global investment firm.
- Represented NIBC Holding on the tax aspects of its €1.4bn public takeover by Blackstone.
Tax boutique Atlas Tax Lawyers boasts an extensive, versatile team covering all demands of transactions, advisory and litigation, including transfer pricing, global indirect tax and private client matters. Practice leaders Roelof Gerritsen, Boudewijn Niels and Frank Schwarte are all highly experienced professionals. Significant changes to the team in the past year included the arrival of five senior associates and a counsel from various highly-ranked firms, and the promotion to partner of Frederik Mulder .
Roelof Gerritsen; Boudewijn Niels: Frank Schwarte
Other key lawyers:
Matthijs Wierenga; Ivo Kuipers; Johan Visser
‘The Atlas team is hands-on, knowledgeable and fun to work with. They have a proven track-record and in-debth knowledge of fund formation and (tax) related aspects of M&A projects. The team is well known by peers, which is helpful in M&A projects.‘
‘The senior team connects easily and, also very importantly, picks up the phone. Frederik Mulder is sharp, good with numbers and has the ability to convert complicated tax matters to something that people not regularly involved with these issues can understand. This is, for example, very helpful when dealing with management teams of portfolio companies. Matthijs Wierenga is the go-to person for all questions regarding fund formation and carried interest. He is very knowledgeable in this field, also taking into account VAT and wage tax aspects and always keeping in mind the commercial and fiscal interests of both the investors and the fund managers.‘
‘Their strengths include: tax expertise, follow-up of outstanding tax issues of the company, easy going relationhip with both local and corporate in-house teams, dedication of the whole Atlas team and relationship with tax authories.‘
‘Boudewijn Niels is recomended for his tax expertise, analytical and practical approach to tax issues, negotiation skills in M&A transactions and knowledge of telco sector.’
‘Strong team with international focus.’
‘Straightforward, sounding board, personal touch.’
Active Capital Company
Corum Asset Management
European Dental Group
- Advised founders and management (in seven jurisdictions) on the tax aspects of the sale of their stake in Dept to the Carlyle Group for €300m.
- Advising a US-listed biopharmaceutical company as preferred supplier on all global indirect tax and customs issues.
- Represented Dutch private equity fund Egeria in various matters, including the acquisition of a major interest in Tuindeco Group for over €150m.
Clifford Chance supports its premium client base in high-end, cross-border M&A and finance transactions, as well as advising on the tax aspects of real estate and energy projects. It can assist on all aspects of corporate and financial taxation including international cross-border structures and transactions. The modest-sized team in Amsterdam is part of one of the largest international tax teams globally. Michiel Sunderman is widely respected and 'always available for good discussions with a broader scope'. Nolan Groenland is a key associate and a 'very knowledgeable and proactive tax lawyer'.
Other key lawyers:
‘Pro-active attitude, quick responses and always available for discussions.’
‘Michiel Sunderman has a pro-active attitude, always available for good discussions with a broader scope, well prepared, good knowledge, clear impact description/explanation of the (proposed changes of) provisions in legal documentation.‘
‘Availability and very easy to approach all service lines.‘
‘Associate Nolan Groenland is my contact person and is a very knowledgeable and proactive tax lawyer.’
‘Stern Flik is our main contact. He is an exceptional tax expert as he has direct answers on basically any tax matter in the real estate market in the Netherlands. He is always our go-to guy.’
‘They are all-round. And have immediate answers.’
Mitsubishi Corporation and Chubu
Blue Elephant Energy
Orange Capital Partners/GIC
Pacific Asset Management Company
- Advising a consortium led by Mitsubishi Corporation on the €4.1bn acquisition of Dutch energy company Eneco.
- Representing Rabobank in the structuring and setting up the AGRI3 Fund for sustainable agriculture. The AGRI3 Fund was created by Rabobank and the UN Environment Programme, together with partner IDH and supported by FMO, the Dutch entrepreneurial development bank, to mitigate climate change, aiming to unlock at least $1bn in finance for sustainable agriculture and accelerate forest protection.
- Advised Goldman Sachs & Co. as global coordinator, bookrunner and social bond structuring agent in connection with Ecuador’s issuance of a $400m social bond, and as placement agent and initial purchaser in connection with its repackaging.
DLA Piper's stellar client base includes Tesla, Snowflake, Pfizer and the Carlyle Group, testament to a team that is 'friendly, involved and amazing at their job'. It is led by Daan Arends, who has broad expertise, and the team includes the highly experienced corporate and international tax specialist Roderik Bouwman and recently made up Jian-Cheng Ku. Work undertaken ranges from the tax issues in private equity, M&A and real estate transactions, through to state aid assessments, transfer pricing planning and executive and employee compensation packages.
Other key lawyers:
Roderik Bouwman; Jian-Cheng Ku; Gabriël van Gelder
‘Super-involved and highly informed about our structure.’
‘Friendly, involved and amazing at their job.’
‘Very informative, easily accessible and professional. Daan Arends is very professional and always available for guidance.’
‘Experienced and knowledgeable team. Able to quickly and efficiently draw in partners/resources from other geographies to contribute to the final product. Ability to approach tax/structuring from a commercial/business perspective.‘
‘Gabriel Van Gelder has completed several transactions with us and is our go-to person for tax structuring advice in the Netherlands.‘
Uber Technologies Inc/Uber B.V.
Conair (Babyliss) Corporation
The Carlyle Group
Elliott Advisors (UK)
Aberdeen Standard Investments
Ralph Lauren Corporation
Deckers Outdoor Corporation
The Hilton Group
- Advised Uber on high-profile matters such as their global IP restructuring, the acquisition of Careem (Mobility, Delivery and Payments business across the greater Middle East region) and their joint venture with Yandex.
- Acted for AVALARA Inc setting up fiscal representation (e.g., VAT representative) business throughout the EU starting with various key jurisdictions in such a way that documentation requirements and other processes are as automated as possible while ensuring local compliance.
- Represented global investment firm The Carlyle Group on its acquisition of a majority stake in Dept, a leading independent digital agency based in Amsterdam, from seller Waterland Private Equity.
The tax practice at Linklaters is predominantly corporate support in nature, advising on some of the largest and most high-profile cross-border deals with a Dutch element. These include representing Just Eat on its approximately £9bn takeover/merger with Takeaway.com, with tax advice in Amsterdam led by recently-promoted counsel Joost Rompen . The team also includes practice head Dick Hofland, who is highly respected in Dutch tax circles, and managing associate Frank Kuilboer, who joined from Norton Rose Fulbright.
Other key lawyers:
Joost Rompen; Frank Kuilboer
Centerbridge Partners Europe
Fundação Calouste Gulbenkian.
Royal Bank of Scotland Group/NatWest Markets NV/NatWest Markets Plc.
First State Investments
- Advised OYO Rooms on the €369.5m acquisition of @Leisure Holding from, amongst others, Axel Springer Digital Classifieds Holding. @Leisure is one of the leading vacation rental management companies in Europe offering holiday homes, holiday parks and hotels for rental in multiple European countries.
- Represented Centerbridge Partners Europe on its leveraged buy-out of Solidus Solutions Solid Board, Aurelius Ypsilon Invest and Solidus Solutions Belgium BVBA (together, Solidus Solutions) from Aurelius Equity Opportunities SE & Co. KGaA (Aurelius) for an enterprise value of €330m.
- Acted for Just Eat on its £9bn (at current share price) recommended all-share combination with Takeaway.com, structured as a takeover of Just Eat by Takeaway.com and marketed as a merger of equals.
The tax practice at NautaDutilh works seamlessly with its core departments, including corporate and M&A, banking and finance, and real estate, resulting in versatile tax capabilities. The team recently acted for Mylan on its $25bn merger with Upjohn, Pfizer’s off-patent branded and generic established medicines business, where tax advice was led by practice co-head Chris Warner. Fellow co-head Nico Blom is recommended for finance matters, such as structured finance, securitizations and covered bonds.
Chris Warner; Nico Blom
Other key lawyers:
Edward Rijnhout; Léon Wijsman
‘Good availability, quick response and no-nonsense, solutions-driven.’
‘Worked together with tax partner Nico Blom and associate Sjuul Jentjens. They are knowledgeable and to-the-point. Very fun to work with.’
Playa Hotels & Resorts
Royal Dutch Shell
Thermo Fisher Scientific
- Advised Nasdaq-listed Mylan on its $25bn merger with Upjohn, Pfizer’s off-patent branded and generic established medicines business, creating a new global pharmaceutical company.
- Advised Rabobank with the set-up and update of issues under its €25bn Public Covered Bond Programme.
- Represented a bidding consortium led by Advent, Cinven and RAG-Stiftung on the €17.2bn acquisition of the elevator business of thyssenkrupp, the largest European buy-out transaction of the past decade.
Simmons & Simmons
Simmons & Simmons excels in providing tax advice to asset managers and hedge funds, it acts for the likes of BlackRock and Goldman Sachs Asset Management. It is also strong in structured finance and capital markets tax advice on behalf of financial institutions and banks, while life sciences, media and technology are other niche sectors of expertise. The team is 'highly skilled, both nationally and internationally' and led by René van Eldonk, supported by Peter Flipsen, both highly-regarded tax practitioners. Robert Jean Kloprogge and Hans Galavazi recently joined the team from AKD.
René van Eldonk
Other key lawyers:
Peter Flipsen; Monique van Herksen
‘The legal tax advisers are highly skilled, both nationally and internationally.’
‘René van Eldonk is well experienced and very accurate. In addition, he has a great sense of possibilities and making good compromises.‘
Banco Bilbao Vizcaya Argentaria (BBVA)
Insight Investment Capital
- Advised fund manager Atream SAS on behalf of institutional investors, pension funds and other investment funds on setting up a Dutch Alternative closed-end Investment Fund and the acquisition by the fund of approximately 340 cottages, 50 hotel apartments and the exclusive facilities of holiday park CenterParcs De Eemhof, including its golf course, yacht harbour and all its operations.
- Advising Redbird Capital on the setting up and structuring of a large EU investment platform for the acquisition and financing of sport clubs.
- Representing Goldman Sachs Asset Management on a transaction involving the acquisition and financing of real property in the Netherlands alongside Highbrook and Aroundtown.
AKD attracts high-end transactions and clients to its tax practice, drawn to the proven track record of Huub Laauwen and his well-resourced team of over 30 tax lawyers. They include 'totally dedicated' Ivo Vreman and new partner Milja Bormann-Bakker who joined the firm from Deloitte Legal Netherlands in June 2020. Of note is the team's additional Benelux coverage, advising on all aspects of corporate tax, transfer pricing and litigation.
Other key lawyers:
René van der Paardt; Ivo Vreman; Eric Vermeulen
‘Commitment, willing to assist, availability.’
‘Great team, which can cover all natures of tax issues, from corporate tax to VAT, including transfer pricing. Strong knowledge about French tax issues.‘
‘Ivo Vreman is totally dedicated to our company, with high reactivity and great efficiency to provide practical solutions.’
‘Technically strong and commercial, user friendly.’
Tate & Lyle
- Assisted UPL Limited with specific issues related to the acquisition of the American chemicals company Arysta Corporation, including tax advice on structuring the acquisition, complex financing transactions and designing and implementing the integration of Arysta business lines into the UPL business line.
- Advised Braskem Netherlands Finance in its offering of $1.5bn in aggregate principal amount of its 4.5% notes due 2030, and $750m in aggregate principal amount of its 5.875% notes due 2050.
- Advising venture capital fund Cottonwood on the set-up of its third fund, which is ongoing. A sophisticated ownership structure has been set up to manage the effective tax rate of investment income earned by the fund managers but also to optimise the overall VAT structure, deal value €100m.
Bird & Bird is known for the provision of tax advice to the technology, communications, life sciences and energy and utilities industries. Its expertise includes advising on innovative projects and litigation. The Dutch tax team can also leverage its international office network for heavyweight, cross-border matters. Leading the team is experienced tax partner Willem Bongaerts, who specialises in M&A transactions, corporate finance and business restructurings; he is assisted by indirect taxation partner Brian Mulier and counsel Pieter Camps.
Other key lawyers:
Brian Mulier; Pieter Camps
Tilray Inc. /Privateer Holdings
Secure 24, Symmetry Global
SPUR Steak Ranches International
Taco Group Holding
- Rendering an opinion on the Dutch tax treatment of an intragroup sale and the qualification of a loan instrument with a value of $6.8bn.
- Rendering an opinion on the Dutch and Luxembourg tax treatment under treaty with USA for a reorganisation of the group financing of $12bn.
- Assisting the foundation with their structure for a total investment of €80m.
'Practical and responsive' Buren is regularly utilised by well-known international law firms requiring Dutch tax advice. The team is adept in the full-spectrum of transactional and advisory corporate tax matters. The firm is notable for its significant Asian client base, facilitated by offices in Beijing and Shanghai. The 'consistently very responsive' Cees-Frans Greeven steers the team alongside Peter van Dijk, who specialises in corporate structures for foreign investors and Dutch-based internationally-operating groups.
Cees-Frans Greeven; Peter van Dijk
Other key lawyers:
‘Personal attention, good eye for detail, trying to think together with the client in solving business issues.’
‘Ijsbrand Uljee has a passion for the business and industry beyond the letter of the law; pragmatic approach in solving both tax and business issues.’
‘Practical and responsive.’
‘Cees-Frans Greeven is consistently very responsive and willing to collaborate on projects.’
Inter RAO group,
Shaw Industries Group
Kimball Electronics Netherlands
- Advising Route4Gas and its sole shareholder Synergy Solutions on the legal and tax aspects of the sale of 25% of the shares in Route4Gas to Vier Gas Participation.
- Advised the founders of Petroserv Marine on the refinancing of its existing billion-dollar loan facility with Nordea and establishment of a security package.
- Representing AINA Hospitality Fund on the €58m sale of the Eindhoven Pullman Hotel to Ramphastos Real Estate.
A 'strong tax team with an outstanding knowledge base' at Dentons comprises five specialist partners, including practice co-heads Jurjen Bevers and Heico Reinoud, who focus on corporate/international tax and real estate investment/private equity funds respectively. Paul Halprin is head of the European tax risk and integrity management function that focuses on tax compliance, and risks.
Jurjen Bevers; Heico Reinoud
Other key lawyers:
Paul Halprin; Marnix Veldhuijzen; Joyce Zijlstra
‘Committed to finding solutions.’
‘Pro-active and in tune with the client’s situation.’
‘We work with a passionate and all-round team of advisors who are knowledgeable of the industry, our business and business culture and who come well prepared. Always on top of new key developments. The level of advice is constantly high.’
‘Recommend Jurjen Bevers, partner and Wesley Boldewijn, senior associate. Their overall level of service is very good. Their advice itself is state-of-the-art, their response time is good and they are clearly managing our expectations. Our experience is that the advice received is sound in theory and practical to work with. I work with them on solid content items as well as strategic matters.’
‘Strong tax team with an outstanding knowledge base, which is not readily available in other firms.’
‘Paul Halprin at Dentons is literally always available and always calm. In deal making that is a true and very valued asset.‘
John Bean Technologies
- Victorious on behalf of an international energy company in the Dutch Supreme Court in a precedent-setting case for the oil and gas industry, centred on a part of the Dutch Mining Act called ‘state profit share’ (SPS), a tax levied on the holder of a Dutch energy and production licence.
- Providing John Bean Technologies with tax support on major corporate transactions, and other strategic tax advice.
- Advised Dutch listed company, TKH Group, on a transaction with Dutch private equity company Torqx Capital Partners that led to the creation of a new company that will take over a major part of the TKH’s industrial connectivity business.
Tax is a key area of practice at the Amsterdam office of Greenberg Traurig LLP, where Thomas van der Vliet leads a team of 'very talented professionals with a personal approach'. It handles a significant transaction workload, particularly in the real estate sector, but also standalone advisory and litigation matters on behalf of Dutch and multinational companies. Reinier van de Steenoven is recommended for real estate matters.
Thomas van der Vliet
Other key lawyers:
Erik de Bie; Reinier van de Steenoven; Alex Westerman
‘Relatively young, very talented professionals with a personal approach towards their clients.’
‘Reinier van de Steenoven is a highly-competent real estate tax advisor who makes sure he understands your business/case thoroughly and advises quickly and with practical advice.’
The Stars Group (PokerStars)
Nostrum Oil & Gas
Meyer Realty Partners (MRP)
- Led advice to investment and management company Jamestown in its acquisition of GHG BV, owner of the Groothandelsgebouw in Rotterdam, a large landmark building.
- Advised Interxion regarding the acquisition of Digital Realty Trust in a very significant-sized deal with complex tax issues surrounding the acquisition, and its pre- and post-deal structuring.
- Advised Amundi Real Estate regarding the acquisition of Allianz Tower in Rotterdam from a third party.
Hamelink & Van den Tooren
Tax boutique Hamelink & Van den Tooren is regularly sought out by leading international law firms requiring Dutch tax advice across a range of cross-border transactions and advisory work. The team is headed by Jan van den Tooren, who is praised for his 'practical and high-quality advice'. Partner Robert Wintgens has strengthened the practice since joining at the end of 2019 from Loyens & Loeff. Other names to note include Wouter Vosse and Maarten Edie. Wendy Moes is an international tax advisor with a background with an international tax advisory corporate.
Jan van den Tooren
Other key lawyers:
Wouter Vosse; Maarten Edie; Robert Wintgens; Wendy Moes
‘Prominent boutique firm in the Netherlands with a broad international scope. Practical approach combined with high standard advice.’
‘Jan van den Tooren has a very quick understanding of technical and detailed issues, always delivers quickly when needed and gives practical and high quality advice. Very intelligent and pleasant person to work with.’
‘Always the same interlocutor (Mr Jan Van Tooren) who is both my contact and the tax expert handling my requests personally.‘
‘Availability and expertise. Short and concise answers in emails, not a long report of 20 pages just to charge high fees.’
Robertson Marketing Group
Baring Vostok Capital Partners
CK Capital Partners
Kuehne + Nagel
Stanley Black & Decker
Climate Investor One and Climate Investor 2
- Advising on the set-up of, and investments made by, Climate Investor 1 and more recently Climate Investor 2, which are mostly government and IO-backed funds focusing on investment in sustainable energy projects (Climate Investor 1) and water projects (Climate Investor 2) in underserved countries.
- Advising Kuehne + Nagel on their Dutch-related international tax structuring.
- Acting for Fortum Group on Dutch-related international tax matters in respect of many cross-border transactions, M&A, and financing.
the international client roster at Norton Rose Fulbright includes Brazil's Gran Energia, AIG, Aboitiz Renewables of the Philippines and the UK's Appian Capital Advisory. The compact but 'highly skilled and professional' tax team is led by Remco Smorenburg, who has noteworthy experience in domestic and international corporate taxation within the energy (including renewables), infrastructure and transport sectors. Also key to the practice is 'decisive tax lawyer' Bart le Blanc, who 'cuts through tax complexities to give practical, commercial and relevant legal advice.'
Other key lawyers:
Bart le Blanc; Yannick Schuerman
‘The team at NRF that deals with our group is highly skilled and professional.’
‘The Norton Rose tax team provide reliable, commercial, practical and effective tax advice on structuring investments through the Netherlands with an international angle.’
‘Bart Le Blanc is a decisive tax lawyer who is able to cut through tax complexities to give practical, commercial and relevant legal advice on Dutch and international tax structuring. Yannick Schuerman is a very responsive and hands-on lawyer who understands the commercial needs of his clients.’
Appian Capital Advisory
Canadian Tire Corporation
Commerzbank (UK branch)
New Steel Global
Technip FMC PLC
- Advised Appian with the setup of its second fund and Dutch investment platform. In addition we advise the funds and the platform on its investment opportunities in the mining sector in Latin America, Africa and Asia. We also implemented the ABC policy of the group.
- Advised DNV GL, the world’s largest resource of independent power and renewables experts, on the sale of its Power TIC Business, consisting of the Kema Laboratories (formerly known from the Kema quality mark) to CESI in a controlled auction process.
- Represented long-standing client ICTSI on multiple areas, including a group financing, transfer pricing and a restructuring of its group holding activities.
Sitting within the corporate department, the 'legally brilliant' team at Van Doorne provides sophisticated tax advice in relation to M&A transactions, privatisations, private equity deals and joint ventures, in addition to tax structuring and litigation. Sector strengths include healthcare and life sciences, financial institutions and real estate and construction, among others. At the helm is Rob de Win, who is recommended for real estate matters and indirect taxes, and is noted as 'brilliant and extremely solutions-oriented'.
Rob de Win
Other key lawyers:
Ewout van Asbeck; Jan Roeland
‘Legally brilliant, available, hands-on and deal-and solutions-oriented.’
‘Rob de Win is our contact partner for tax matters. Rob is very accessible, brilliant and extremely solutions-oriented. He is also a very calm and clear communicator who is able to put his brilliant solutions into words that a non-expert can clearly follow. In addition, he takes matters in hand in a way that inspires confidence.’
Sixth Street Partners
Warehouses De Pauw
Xior Student Housing
Care Property Invest
Scandinavian Tobacco Group
Cofinimmo / Superstone
Westmont Hospitality Group
- Advised Xior Student Housing – the first Belgian public property company to specialise in the student housing sector in Belgium, the Netherlands, Spain and Portugal – on all aspects of its corporate and tax structuring, and also on the acquisition and development of various investments in the Dutch market.
- Represented the management of CRH Plc’s European distribution business (among others, BMB, Creyns Sax Sanitair, Lambrechts and Schrauwen) in the context of the divestment of those activities to Blackstone.
- Assisted Terra Payment Services (Netherlands) on its sale by Mahindra Comviva to a consortium of investors, comprising the IFC, Partech and Prime Ventures and in the subsequent investment round.
CMS is devloping its practice and boosted resources in 2020 with the hire of experienced tax partner Anton Louwinger from Hogan Lovells International LLP. He joins practice head Herman Boersen in providing a 'technically strong and super-responsive' offering, particularly in respect of real estate matters, M&A transactions and the insurance market.
Other key lawyers:
Anton Louwinger; Etienne Cox
‘The team is technically strong and super-responsive. They understand what we need and deliver it in a clear way.‘
‘Herman Boersen is responsive and gives clear and practical advice which is right on point.’
RFS Holland Holding (Wehkamp)
Borghese Real Estate
Delin Capital Asset Management
Catella Real Estate AG
Liberty Mutual Insurance
- Assisted Boluda with the acquisition of Kotug Smit, including negotiating on the SPA with the seller in order to agree on potential tax implications due to the complexity of the structure to be acquired.
- Advised Essent with the acquisition of Vandebron, involving specific tax issues related to the target whereby specific tax provisions had to be negotiated with seller.
- Represented property developer COD in the sale of a monumental school in Haarlem to Dutch institutional investor Bouwinvest through a forward funding transaction.
Tax boutique HVK Stevens stands out for its disputes work and tax planning, acting on behalf of corporations, private equity funds, charities, family-run businesses, and private wealth. Eight partners provide a broad range of expertise, and are 'very knowledgeable about international tax planning.' Jeroen Peters joined the firm as partner from Atlas Tax Lawyers in 2020.
Stan Stevens; Jan Willem Schenk; Wilbert van Vliet; Joost van den Berg; Peter Josten; Jeroen Peters; Jeroen Ruijg
‘In-depth fiscal knowledge, combined with a speedy service at a reasonable cost.’
‘They really care about my fortunes and are available even at weekends and at night.’
‘Very knowledgeable about international tax planning, have a wide reach globally, small firm so very personal service, very friendly.’
‘Jeroen Peters is a super-friendly partner, always available, very personal service!‘
‘When advising on structuring matters, the firm takes time to understand our commercial and operational priorities, working with us to find solutions and structures which work for us.’
‘Joost Ven Den Bergh provides excellent tax support which combines detailed knowledge of tax issues, well networked knowledge of current practice and sustained engagement with our business.‘
Helios Investment Partners
Intertainment Services (Exitel Broadband)
- Assisted private equity owners Helios with all tax and legal aspects of restructuring their Dutch and Luxembourg investment structure in Egyptian e-payments provider Fawry to enable the successful listing of leading Fawry.
- Advising PureTerra, originally established in Shanghai as an investment arm of the Chinese 98 Sparks group, on establishing its headquarters in the Netherlands, requiring an international tax ruling by the Dutch tax authorities.
- Advised Excitel on all tax and legal aspects of the restructuring of their Bulgarian, Dutch and Luxembourg investment structure in order to facilitate (future) fundraising to expand the business.
Lodewijk Berger and Ate Veenstra advise on a broad range of domestic and international tax matters at Jones Day, including the tax aspects relating to funds. It serves a typically multinational client base; the Coca-Cola Company is a client. Berger is praised for the clarity of his advice, while Veenstra is 'still best-in-class when it comes to reviewing tax structures'.
Lodewijk Berger; Ate Veenstra
Other key lawyers:
‘When working with the tax practice of Jones Day, I was happy to find out that Ate Veenstra is still best-in-class when it comes to reviewing tax structures, flagging potential weak spots, elaborating thereon in a comprehensible way and negotiating with success with our counterparties – without damaging the relationship.’
‘I very much value the extensive fund experience and knowledge of both tax as well as corporate law of the team. They truly work as an integrated team and have in-depth knowledge of fund structuring, both from a tax as well as from a legal perspective. In a brief period of time, Ate Veenstra can spot potential issues and provide adequate solutions. In addition, the individuals working within the team are great fun to work with.’
‘In my view this practice is unique in its willingness and ability to provide tailored communication for our particular business. Of course, one would expect all firms to be able to do this for specific advice but the tailored alerts within the changing and developing legislative landscape is unique in my experience.’
‘The main partner with whom we work is Lodewijk Berger and in my view he stands out on the basis of the clarity of his advice and willingness to take a decisive position and stand behind his advice. And to date he has always been right. He principally advises on Dutch tax but I appreciate his willingness to get involved in other jurisdictions and manage his international colleagues to the advantage of our business. His principal associate on our account is Stef Plouvier and we also appreciate his efforts and thorough work.’
‘The team has a very ‘senior’ composition. Each individual is experienced and each person can directly answer each question.‘
‘Our primary contacts are Marierose Kouwenberg and Quirine Eenhorst. They are available and follow through quickly and pragmatically.’
The Coca-Cola Company
- Represented Meridian Adhesives Group, a portfolio company of Arsenal Capital Partners, in its acquisition of the adhesives division of John P. Kummer GmbH, AG and Ltd (JPK)
- Acted on the global restructuring of Syncreon, including advising on tax implications in the Netherlands.
- Advised FrieslandCampina in forming a joint venture with United Dairymen of Arizona to bring Lactoferrin to the market.
'Superb tax advisory firm' VanLoman is increasing its profile, earning instructions on some high-value transactions as well as advising on management participation plans, investment funds organisation, real property, non-disclosure structures and international tax planning. The substantial team is led by 'highly-skilled partner' Laurens Lor.
Other key lawyers:
Jochem Kin; Marc Oostenbroek
‘They are well experienced in Dutch and foreign tax issues. The have a hands-on mentality and highly qualified.’
‘Hands-on team, diligent, extensive knowledge, very thorough and of course very importantly, nice people to work with. VanLoman is a superb tax advisory firm helping us with tax advice regarding fund structuring and tax and financial due diligence in M&A. Very keen on working with the VanLoman team.’
‘Laurens Lor is a very experienced, highly-skilled partner that does not take no for an answer. He is capable of building bridges and analysing the most complex structures making it work for you. Very experienced, diligent and a smart guy to work with. Olaf va Grieken is someone who you call extremely clever and always knows his stuff. Smartest guy in the room. Best two tax advisors I ever met and worked with.’
‘VanLoman is a tax boutique firm staffed with top-tier professionals with both in-depth technical knowledge but also the ability to convey a complex matter in practical, actionable advice. In addition, it goes the extra mile to understand the larger picture of the request to avoid providing a too narrow answer which in a grander scheme of facts may be incomplete.’
‘Jochem Kin is a pleasure to work with, both on a professional as well as on a individual level: a highly-responsive and trusted adviser who articulates the complex in a down-to-earth matter. Leveraging his experience, he has been able to provide an answer that puts an isolated issue into a wider perspective to create maximum value!’
‘Multi-discipline, very strong and pragmatic. Highly involved and professional.‘
‘Knowledge, ability to brainstorm on (new) topics without first going back, responsive, confident.’
‘Direct input, opportunity to brainstorm, strong history, responsive, ability to quickly understand what the client is after or what needs to be taken into consideration.’
Downtown Music Publishing
- Advised the management of the Dutch subgroup of Cérélia on the tax consequences of the €800m acquisition of Cérélia by Ardian.
- Advised Downtown Music Publishing Group on the acquisition of FUGA.
- Represented Gold Fields on the €40m divestment from its Finnish platinum activity.
Kraaijeveld Coppus Legal (KC Legal) provides a blend of international tax advisory, tax compliance and accounting services. This end-to-end expertise spans tax due diligence; corporate tax, transfer pricing, disputes and tax returns/financial statements. Friggo Kraaijeveld and Ceriel Coppus are two of the key advisers in the team.
Taxand Netherlands offers a full, specialised service covering tax advisory and tax structuring in transactional matters together with related controversies and disputes. The team includes Martijn Jaegers who advises on all facets of tax law, and Jimmie van der Zwaan who heads the transfer pricing group.