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Baker & McKenzie is one of the two preeminent law firm tax teams in the Netherlands. It has 16 partners and 45 associates overseen by department heads Herman Huidink, Antonio Russo and Erik Scheer. It also added to this team with a couple of big ... [more]

Baker & McKenzie is one of the two preeminent law firm tax teams in the Netherlands. It has 16 partners and 45 associates overseen by department heads Herman Huidink, Antonio Russo and Erik Scheer. It also added to this team with a couple of big recruitments, including Eric Westerburgen from Ernst & Young in January 2012 and a senior associate from Loyens & Loeff in November 2011.

The loss of Marc van Campen, who left to join Liem & Partners in May 2012, was noticed by the market, though not thought to be critical

Clients report a satisfaction with the firm's work, and especially its bespoke service: "I am pleased with the work they provide to our company as it is tailored. I am particularly happy with the practical solutions that they offer," said one.

Russo advised a client on a valuation of the IP behind a novel and film for tax purposes.

In corporate matters, Huidink has been active closing a pair of large acquisitions for finance clients, including one worth €1.5 billion ($1.9 billion).

Fred de Hosson has represented a Spanish industrial holding company in litigation concerning withholding tax refunds worth $30 million. A final decision is expected later in 2012.

Corporate specialist Richard Roovers heads Deloitte's Dutch presence, a practice of over a thousand professionals with a number of big name international clients. In fact, after the US, Canada and the UK, the Deloitte office in the Netherlands is the ... [more]

Corporate specialist Richard Roovers heads Deloitte's Dutch presence, a practice of over a thousand professionals with a number of big name international clients. In fact, after the US, Canada and the UK, the Deloitte office in the Netherlands is the group's biggest member firm.

"The team working on our account was very client focused and the team members really listen well and are able to provide practical feedback," was one client's summary of working with the firm. Another says: "I am happy with the jobs that they did for me."

A notable piece of work was for a global petroleum company as it carried out a tax accounting analysis across six European jurisdictions. This completed in December 2011.

In transfer pricing matters, Deloitte has had a clutch of business model optimisations for multinational clients, with Kees de Jongh, Jan-Gerben Smallenbroek and Thijs Heijenrath heavily involved.

Jan de Clercq, an indirect tax partner, has also been busy over the past 12 months, a sizeable case being the global implementation of a bespoke VAT-enabled ERP system for an international electronic entertainment company. This system went live in May 2012.

Disputes work has also been prominent, with Frank Herreveld advising a European shipbuilder on soil contamination payments, as well as acting for a metal trading business in connection with the confiscation of alleged illegally obtained income.

Loyens & Loeff is one of two law firms retaining top tier status, with the market reporting favourably on the size and scope of its tax team. It possesses the largest tax team of any Netherlands law firm, with more than 400 professionals. Mariëtte Turkenburg ... [more]

Loyens & Loeff is one of two law firms retaining top tier status, with the market reporting favourably on the size and scope of its tax team. It possesses the largest tax team of any Netherlands law firm, with more than 400 professionals. Mariëtte Turkenburg heads the tax practice in Amsterdam, with Bart Robbens her counterpart in Rotterdam.

"Loyens is strong, but is stable," commented one peer, while another competitor goes into further detail: "Loyens is very good, they have a high quality client base – they do a lot of transactions. They are massive too – take away the big-four and they have more tax lawyers than the other firms combined I think!"

Clients also reflect well on specific professionals, as one says: "Loek van Kalmthout of Loyens & Loeff is by far the top litigator I have worked with."

Loyens works across all areas of tax, but focuses on transactional and cross-border corporate work. Roderik Becker was the lead partner in advising US-listed real estate company SPG Properties on its acquisition of a 27.8% stake in Klepierre from BNP Paribas for €1.52 billion. Another transaction for the firm came with a more indirect tax focus, as Francois Hoenjet led the team advising Boekhoorn M&A on the VAT issues arising from its €373 million acquisition from Philips Electronics of the High Tech Campus Eindhoven.

Ernst & Young is led by Kees van Boxel in the Netherlands, who also acts as managing partner for the firm's Belgian practice. The team numbers more than 800, with 70 partners, and has seen a steady year in terms of recruitment, with internal promotions ... [more]

Ernst & Young is led by Kees van Boxel in the Netherlands, who also acts as managing partner for the firm's Belgian practice. The team numbers more than 800, with 70 partners, and has seen a steady year in terms of recruitment, with internal promotions making up for the departures of Richard Cornelisse, Eric Westerburgen and Ard Groot.

Described as a "great" firm by a competitor, Ernst & Young is a full service tax practice, and though much of its work remains confidential, there is one disclosable deal that gives a good idea of the scale of the work it carries out.

The cross-border deal took in professionals from the firm's US, Luxembourg and UK offices, with Hans Grimbergen, Jan Hein Wagemans, Sanne Verhage and Bart Rebel making up the Netherlands contingent. This team provided tax support for Ziggo, the largest cable company in the Netherlands, as it undertook an €3.7 billion ($4.8 billion) initial public offering (IPO), one of the largest since the economic downturn began, as the last stage of an acquisition by Warburg Pincus and Cinven.

Around 480 professionals, with 57 partners, work in KPMG Meijburg's tax team. Wilbert Kannekens and Marc Temme lead the practice, which works in all service lines with a focus on major restructurings and IPOs over the past 12 months."KPMG is a great ... [more]

Around 480 professionals, with 57 partners, work in KPMG Meijburg's tax team. Wilbert Kannekens and Marc Temme lead the practice, which works in all service lines with a focus on major restructurings and IPOs over the past 12 months.

"KPMG is a great firm. You know you are at the right place with them," commented one peer, while another competitor praises the strength of the firm's clientele: "KPMG has a strong blue-chip client base."

The practice has reported back a very valuable year's work, with many deals and matters north of the multimillion Euro mark. In February 2012 Loek Helderman migrated an Irish company into the Netherlands, advising on APA and IP planning too. And Jaap Bellingwout advised a retail bank on the tax facets of an acquisition refinancing worth $6 billion.

In a groundbreaking case, KPMG was the first firm to secure a full $4.5 billion dividend withholding tax refund based on EU law for a non-resident claimant. Robert van der Jagt and Niels van der Wahl acted for a group of investment, pension and sovereign wealth funds here.

In indirect tax Leo Mobach has been conducting a redesign of an enterprise resource planning (ERP) system for a US-listed company, as well as working on VAT designs for back-office services for an e-money client.

Allen & Overy is a firm very highly thought of by others in the market, and seen as one of the most likely to break through to the higher tiers soon."Allen & Overy has notable people. They could be a threat!" said one adviser, while another lauds the ... [more]

Allen & Overy is a firm very highly thought of by others in the market, and seen as one of the most likely to break through to the higher tiers soon.

"Allen & Overy has notable people. They could be a threat!" said one adviser, while another lauds the firm as being "very strong".

Clients, too, are pleased with the service: "We are happy with the firm," said one. "The work was on time and the advice was expert."

Olaf van der Donk is the head of the tax department, which does a lot of transactional as well as advisory work. Clients include names such as Corio, PGGM and Credit Suisse.

A good representative deal for the practice this year came with van der Donk advising Jumbo, as it became the second biggest supermarket chain in the Netherlands by acquiring C1000 from CVC Capital Partners for €900 million.

DLA Piper is one of the smaller tax teams within a law firm in the Netherlands, but is one that is recognised by peers as one that does a lot of compliance work. It has four partners and 10 fee earners led by international tax head Roderik Bouwman. Despite ... [more]

DLA Piper is one of the smaller tax teams within a law firm in the Netherlands, but is one that is recognised by peers as one that does a lot of compliance work. It has four partners and 10 fee earners led by international tax head Roderik Bouwman.

Despite comments regarding the compliance strength of the firm, DLA have been advising on transactional matters too. One of the bigger pieces of work featured Paulus Merks and partners from London, Russia, Germany and Ukraine, advising Anadolu Efes on its $1.9 billion acquisition of SABMiller's Russian and Ukrainian beer business.

Daan Arends has been carrying out on international VAT refund review for Remobis Refund Services covering over 40 jurisdictions, and the tax team in the Netherlands has been working with its international counterparts to advise on the TP implications of restructurings for Jumper Networks and IXYS.

Stibbe has a solid tax team in the Netherlands numbering four partners and 10 fee earners. Led by Michael Molenaars, the team focuses on transactional, M&A and structuring work, and not so much long term advisory matters.Michael Molenaars and Jeroen ... [more]

Stibbe has a solid tax team in the Netherlands numbering four partners and 10 fee earners. Led by Michael Molenaars, the team focuses on transactional, M&A and structuring work, and not so much long term advisory matters.

Michael Molenaars and Jeroen Smits spent some time this year on the $24 billion merger that was later aborted on EU competition grounds between NYSE Euronext and Deutsche Börse. This would have been accomplished through a new Dutch holding company.

Maarten de Bruin and Emile Bongers advised ING on the tax structuring issues that arose during the sale of the European activities of ING Real Estate Management to CB Richard Ellis Group for around $1 billion in October 2011 and de Bruin and Reinout de Boer represented the Delfland Water Authority against the municipality regarding a real estate exemption dispute.

VMW Taxand is an independent firm that makes use of the extensive Taxand network to increase its international reach. Roelof Vos leads the team of 11 partners and 35 other fee earners.Clients are enthusiastic about the practice, as one said: "[Their] ... [more]

VMW Taxand is an independent firm that makes use of the extensive Taxand network to increase its international reach. Roelof Vos leads the team of 11 partners and 35 other fee earners.

Clients are enthusiastic about the practice, as one said: "[Their] practical and forward-thinking approach is what most sets them apart from other advisers we use."

Another client in a different industry explained what impressed them: "Very quick replies, availability of the advisers, easy to communicate with them, completeness of the answers provided and a quick understanding of how we work as a client."

The level of partner engagement also pleased clients, as one said: "Where many other partners talk about being involved and hands–on, they actually really are, which, in our view, is a very welcome surprise in the world of tax partners!"

Marc Sanders was extremely active this year, and one good representative deal for VMW overall was its advice to Francisco Partners, as it provided capital to a group of investors undertaking a carve-out of assets from a business-to-business mobile media company.

Atlas Tax Lawyers is a relative newcomer to the market in the Netherlands, but it has already gained itself a sterling reputation among clients and is definitely a firm to watch out for."Happy with the quality of work, and we will for sure consider Atlas ... [more]

Atlas Tax Lawyers is a relative newcomer to the market in the Netherlands, but it has already gained itself a sterling reputation among clients and is definitely a firm to watch out for.

"Happy with the quality of work, and we will for sure consider Atlas for further projects," said one. Another contrasted the team with other, more established firms: "The work is performed in accordance with high standards, in some cases even exceeding big-four standards. Most impressive is their responsiveness and commitment to meet the standards and deadlines as agreed. Lines are short and their knowledge of the tax function within a business exceeds the more theoretical big-four knowledge."

"Since 2010, the firm has grown significantly and is now seen in the Netherlands as a reliable alternative to the big-four companies," states another client.

The team numbers 12, and is led by Bas Leensma. It has carried out work across all areas this year, with one notable piece of work being Roelof Gerritsen and Ivo Kuipers setting up a tax efficient structure for two separate telecommunications companies, one looking at Africa and the other in Eastern Europe.

Baker Tilly Berk is another one of the smaller firms in the market, but it is one that receives a lot of recognition from peers."Baker Tilly is small, but is really quite good," said one adviser.Herm Nieste heads the full service team in the Netherlands, ... [more]

Baker Tilly Berk is another one of the smaller firms in the market, but it is one that receives a lot of recognition from peers.

"Baker Tilly is small, but is really quite good," said one adviser.

Herm Nieste heads the full service team in the Netherlands, which focuses predominantly on international tax. It hired Brian Pennings from PwC this year, while losing a tax manager who transferred to its Aruba office.

It has been involved in a number of corporate deals this year, including advising Elements Interactive Holding on the sale of Rough Cookie to a US corporation.

The firm has also been active in indirect matters, including setting up a private yacht chartering company for a private client and is now advising Intermec International on the VAT treatment of supplies after changes were made to its supply chain.

Luminous Tax Matters is one of the younger firms on the market, but it has built a solid practice over the past five or so years. It has four partners – Michel Bilars, Huub Laauwen, Ivo Vreman and Eric Vermeulen – and has a primary focus on indirect ... [more]

Luminous Tax Matters is one of the younger firms on the market, but it has built a solid practice over the past five or so years. It has four partners – Michel Bilars, Huub Laauwen, Ivo Vreman and Eric Vermeulen – and has a primary focus on indirect and corporate tax matters.

The practice has grown this year with the hire of an associate from Deloitte and a senior compliance manager from KPMG Meijburg .

It has been a solid year of work for the firm too, with a number of multimillion dollar transactions completed. One active mandate has Vreman advising a software provider on an acquisition and new tax efficient shareholder structure.

Bilars advised on the reorganisation of the group structure of a multinational French chemicals producer.