As in many other countries around the world, the OECD's BEPS Project has been a key topic in the Netherlands as the international community works towards combatting base erosion and profit shifting. Despite being an OECD member and being fully committed to combat tax avoidance, the Netherlands is not very keen on amending its local tax laws in fear that it could harm the business climate. It is a small country but has a lot of foreign investors to work with, and understands that it must remain in their good graces due to competition with other jurisdictions such as Ireland, Luxembourg and the UK.
"The tax world has gotten more complex as our clients face global disruptions and opportunities at the same time," said Margreet Nijhof, head of tax at Baker & McKenzie. "At the same time, the OECD's BEPS recommendations are reaching the implementation phase, individual countries are developing BEPS-flavoured initiatives and the European Commission is not sitting still."
"As a result we see a growing demand to partner up with our clients in providing holistic tax services from advisory to controversy covering the full gamut of tax issues, from customs, VAT, corporate income tax and transfer pricing," she continued. "More and more we see that tax no longer functions in isolation nor does any one discipline in tax."
Advisers report that the biggest impact of these international measures will be transparency with the government determined to combat aggressive international tax planning by implementing full transparency rather than new tax laws. "The reality is that the market is changing and there is a lot of tax litigation going on. We're also proactively reviewing international structures for our clients and, if needed, we're making them more robust," said Paulus Merks, partner at DLA Piper. "What is legal today may be illegal tomorrow because of new legislation. There is a totally new attitude towards taxation. Therefore sound tax advice is more essential than ever."
The government has implemented the amended EU Parent-Subsidiary Directive into domestic legislation in 2016 and supports the other BEPS Action Points although they are not yet slated to be implemented into Dutch legislation. Country-by-country reporting (CbCR) has also been introduced, and the Netherlands is one of the countries that signed a multilateral competent authority agreement for the automatic exchange of CbC reports.
The tax authorities are becoming more aggressive but remain investor friendly and cooperative. Advisers say that there has been an increased focus on transparency about tax rulings, and it is reported that the authorities have enhanced their resources, leading to an increase in audits.
Despite there being few legislative changes, Dutch tax advisers say the changing international tax environment will ultimately impact the domestic tax climate, as the Netherlands is signed up to the EU's Anti-Tax Avoidance Directive. While taxpayers are waiting to see where things will go, they are slowly starting to move towards a post-BEPS world.
"There are a lot of changes in tax law coming our way from the BEPS Action Plan," said Marcel Buur, partner at Loyens & Loeff. "In the last year there have been some minor changes to our tax laws, but nothing compared to what is ahead of us."
Atlas Fiscalisten N.V.
Tel: +31 20 535 4562
Atlas Tax Lawyers is a boutique tax law firm located in Amsterdam. By restricting our practice to tax, we provide the skills and commitment required by our clients. With our solid expertise and background, combined with an in-depth knowledge of the market, we offer reliable and tailor-made solutions for national and multinational companies.
Ernst & Young Belastingadviseurs LLP
3011 XZ Rotterdam
Tel: +31 88 407 1000
Country Tax Leader
Tel: +31 88 407 1762
Country Tax Advisory
Tel: +31 88 407 8464
Cross Border Tax Advisory
Tel: +31 88 407 1007
Walter de Wit
Tel: +31 88 407 1390
Global Compliance and Reporting
Tel: +31 88 407 1795
People Advisory Services
Tel: +31 88 407 8342
State and Local Tax
Tel: +31 88 407 3806
Private Client Services
Willem Jan Vermeer
Tel: +31 88 407 8458
Tel: +31 88 407 8477
Tel: +31 88 407 8478
Tax policy and controversy
Arjo van Eijsden
Tel: +31 88 407 8411
Tel: +31 88 407 8498
Transfer Pricing & Operating Model Effectiveness
Ronald van den Brekel
Tel: +31 88 407 9016
VAT, GST and other sales taxes
Remco van der Zwan
Tel: +31 88 407 8370
Holland Van Gijzen (Law)
Tel: +31 088 407 01 25
Meijburg & Co
P.O. Box 74600
1070 DE Amsterdam, Netherlands
Tel: +31 (0) 88 909 1000
Fax: +31 (0) 88 909 1100
For over 75 years Meijburg & Co is a key player in Tax Advisory Services in the Netherlands and around the globe.
Expertise and "best of the best" professionals are our brand.
Meijburg & Co advises a great variety of clients in all areas of tax:
Tel: +31 (0) 88 909 1619
Tel: +31 (0) 88 909 1224
Global Transfer Pricing Services / TESCM
Tel: +31 (0) 88 909 6843
Tel: +31 (0) 88 909 1192
Valentijn van Noorle Jansen
Tel: +31 (0) 88 909 1214
Tel: +31 (0) 88 909 1153
Tel: +31 (0) 88 909 6864
Jeroen van Gool
Tel: +31 (0) 88 909 1597
Robert van der Jagt
Tel: +31 (0) 88 909 1356
Head of Markets
Tel: +31 (0) 88 909 1619
Loyens & Loeff
Fred. Roeskestraat 100
1076 ED Amsterdam
Tel: +31 20 578 5785
3011 GA Rotterdam
Tel: +31 10 224 6224
+31 20 578 5658
Marco de Lignie
+31 20 578 5605
+31 10 224 6507
Fred van der Leije
+31 10 224 6433
Loyens & Loeff is an independent full service law firm, specialised in integrated legal and tax advice. We have a 100-year track record of international (corporate) tax planning with more than 350 top tax specialists, international tax lawyers and 500 corporate/regulatory lawyers working from our offices in all major financial centres.
We understand that multinational businesses and cross border investors are increasingly faced with a multitude of international developments that impact their decision making, raising questions about how to structure future projects and transactions. In these complex, constantly evolving situations, we offer pragmatic advice and tailor-made solutions.
Our Tax practice covers all areas of tax law and is integrated with our other practices such as Corporate M&A, Real Estate, Investment Management/Funds, Private Equity, Banking & Finance, Capital Markets, Private Client, Employment, Commercial Litigation and Energy.
Areas of tax include tax optimisation, tax compliance, transfer pricing, tax assurance, estate planning, employment tax, European tax, accounting standards and financial reporting, financing and venture capital, holding structures, international and national tax planning, corporate restructuring, rulings, tax litigation, VAT, customs and excess, and international trade.
1077 ZZ Amsterdam
With ofices in Amsterdam, New York, London, Dubai and Hong Kong, our tax team provides clients premium tax assistance in all Benelux countries in cooperation with our Brussels and Luxembourg offices.
Taxand Netherlands is an independent tax advisory firm offering a full range of tax services with a focus on M&A transactions and tax disputes. Our team of seasoned tax professionals is focused on providing practical solutions based on a strong technical foundation, as well as offering clients a choice in tax advisors free from audit based conflicts of interest. We are partner-led, working in dedicated teams, to actively lead each engagement from start to finish. Our services include payroll tax, corporate tax, VAT/customs, private clients, transfer pricing, M&A, Private Equity, Real Estate, litigation and tax compliance/accounting.
We are, exclusively, Taxand Netherlands
|Corporate Income Tax||20%||25%||A|
|Capital Gains Tax||0%|
|Net Operating Losses (years)|
|Royalties from, for example, patents, know-how||0%|
A If taxable profits are less than €200,000 ($258,000), the lower 20% rate applies
B The 15% domestic dividend withholding tax rate may be decreased under application of bilateral tax treaties and the EU Parent Subsidiary Directive.
Source: Taxand Netherlands
Huub Laauwen leads the tax practice at AKD which houses a range of tax services. The team comprises five partners and 12 professionals and has expertise in corporate tax, VAT, wage and income tax, and social security relating to cross border employment.
On January 1 2016, AKD and Luminous Tax Matters merged, allowing the firm to offer tax, legal and notarial services from within one firm. The new integrated service enables the team to respond to the increased demand for clients to be in control from a legal and tax point of view.
The firm is highly praised by its clients. One described the team as reliable, cost conscious and praised its good expertise and good personal approach. Another client said: "We have worked with Luminous Tax Matters, which merged with AKD last January 1, since 2011 and are extremely satisfied with their swift and professional response to questions raised and their fabulous track record for getting agreements with the various Dutch Tax inspectors."
In one deal, the team designed and implemented a tax efficient legal and TP structure that allowed a US based cosmetics firm to expand its business outside the US.
Allen & Overy's tax department comprises experienced advisers who assist clients from all industries and backgrounds on the legal and financial aspects of tax. The team specialises in domestic and global transactions, finance structuring, fund management, tax legislation and international tax planning.
Godfried Kinnegim oversees the practice in Amsterdam and focuses on international and domestic tax planning with a focus on M&A, real estate, public private partnerships, project finance, asset finance, financial instruments and tax litigation.
Atlas Tax Lawyers' tax practice offers a broad range of advice including private equity, M&A, real estate, financial services and tax structuring. The boutique firm provides a full scope of international tax, VAT, wage tax and transfer pricing services. To meet the growing demand, the team expanded with an additional seven professionals, including two partners.
The team, which consists of eight partners and 17 professionals, is headed by Bas Leensma, who works closely with Frank Schwarte and Matthijs Wierenga.
The firm comes highly recommended and clients describe it as customer centric, responsive, and practical.
Margreet Nijhof is the newly-appointed head of tax at Baker & McKenzie leading a team of 14 other partners and 57 professionals – comprising both tax and transfer pricing specialists. The practice offers integrated legal and tax assistance across various industries including oil and gas, e-commerce, pharmaceuticals and healthcare and financial services.
A client said: "They have excellent tax technicians. From the Amsterdam office I have particularly used partners Jurjen Bevers and Antonio Russo, both of whom are excellent technicians in addition to being very enjoyable people to work with. They provide timely and practical advice that I can rely on."
The Dutch practice offers extensive expertise in transactions, VAT and corporate tax, M&A and banking and finance. It is frequently engaged with local and national tax authorities, as well as the EU, OECD and UN, leading discussions regarding international taxation matters and hosting seminars to promote tax and legal knowledge among its clients. Russo is a regular speaker for the OECD's public hearings on BEPS and has been involved on the EU policy in the area of taxation.
Nijhof was appointed head of the department in July 2015, and focuses on US and international tax planning, with emphasis on corporate reorganisations and restructuring, global tax planning and transfer pricing. She has experience working across a wide range of sectors, including established and emerging hi-tech companies and retail and manufacturing companies.
Baker Tilly Berk assists clients on a range of tax matters, has an extensive understanding of domestic and international taxation and frequently works with professionals from the accounting, audit, legal and payroll service line and other practitioners within Baker Tilly's global network.
International tax partner Hans Noordermeer oversees the tax practice at BDO, supported by a large team working across a range of sectors including real estate, retail, offshore, pharmaceuticals, manufacturing and TMT.
The firm's practitioners assist clients in tax automation, tax structuring, payroll tax, VAT, estate planning and pensions, and transfer pricing.
Ate van IJlzinga Veenstra specialises in the legal, tax and regulatory aspects of investment and oversees the tax practice at Clifford Chance. The firm offers support to corporate and private clients across a range of industries, particularly private equity, banking, financial services, media and telecommunications. It assists clients on a variety of tax matters including corporate and M&A transactions, fund management and tax structuring.
Partner Michiel Sunderman focuses on corporate tax, M&A, cross-border transactions and structured finance transactions. He has expertise in the private equity, oil and gas and banking industries.
CMS Derks Star Busmann's tax practice works closely with the firm's lawyers and civil notaries and professionals throughout the international network. The team assists in various tax matters such as tax structuring, VAT and the tax aspects of real estate management.
De Brauw Blackstone Westbroek's head of tax Paul Sleurink is praised by peers and clients as an expert in international tax. He leads the tax team of three partners and eight professionals with expertise in tax advisory, particularly for the energy, banking, chemicals, insurance and telecommunications industries. The tax practice assists both domestic and international clients with an emphasis on M&A.
Wiebe Dijkstra was appointed tax partner at the firm and specialises in tax and investment management. A client said the firm is excellent on Dutch tax and legal advice. In one deal, the firm advised Royal Dutch Shell on its takeover of BG for $70 billion, working closely with UK firm Slaughter and May.
Dutch head of tax Richard Roovers leads the large team at Deloitte which provides a wide range of services including restructuring, corporate M&A, local and cross-border compliance, planning and data analytics.
The team comprises 812 professionals, including 67 partners, and offers innovative tax solutions aligned to clients' business objectives, assisting with the implementation of these solutions. Practitioners support public and private clients with a large scope of complex tax matters covering both the legal and tax aspects. The firm's industry specialisms include technology, media and telecommunications (TMT), energy and resources, financial services, manufacturing and the public sector.
Tax automation is a key focus area for the firm, which offers solutions around data analytics, enterprise resource planning, tax tools and quantifying of tax risks. The Deloitte analytics team also helps facilitate comprehensive tax reviews and provides opportunities to increase return on investment while decreasing tax risks.
Clients recommend Deloitte Netherlands and one said: "I am happy with the core team in the Netherlands and would definitely recommend them to others."
DLA Piper's tax department in the Netherlands is headed by Daan Arends who is supported by two other partners. The team offers the full suite of tax services including international corporate tax, transfer pricing, VAT and tax litigation. The transaction-driven team has expertise in indirect tax and international tax litigation and provides Fortune 500 and private equity clients with innovative and cross-border tax structuring advice.
In one deal, the firm advised Arsenal Capital Partners on all the legal and tax aspects of the post-merger integration of the IGM Resins Group. DLA Piper also advised on the recapitalisation of the group investments following the acquisition.
Arends has more than 12 years' experience in international and Dutch indirect tax, including customs, VAT and transfer tax matters. He works closely with Paulus Marks, also a partner, who specialises in domestic and international tax law, advising on M&A, public offerings, reorganisations, financial products and structured finance transactions.
EY's tax practice in the Netherlands offers practical support to clients from a wide range of sectors and global locations. The team assists with compliance and reporting, transfer pricing, human capital, expatriate services, supply chain and process improvement and tax policy and controversy.
The global network comprises 29,000 tax professionals in more than 140 countries enabling the ability to deliver efficient solutions with attention to a broad spectrum of international tax requirements. Netherlands partner Gijsbert Bulk is EY's global head of indirect tax.
Freshfields Bruckhaus Deringer's tax department in the Netherlands offers a full scope of tax services, including M&A, tax litigation and disputes, tax assessment, IP structuring and risk management. Eelco van der Stok has a wealth of experience in financial markets and frequently advises private equity clients on acquisitions and restructuring. The firm is highly praised by its peers and many regard it as a top-tier firm.
Tax boutique firm Hertoghs tax attorneys offers a range of services including tax litigation, criminal tax law, tax penalty procedures, Supreme Court tax appeals, tax collection proceedings, international information exchange and indirect tax. Its core activities include related fields such as tax cessation, appeals, customs and duty procedures, EU fraud cases and interlocutory proceedings. Partner Roel Kerkhoffs has more than 25 years of experience and focuses on fraud and tax litigation and works closely with Peter van Hagen who is responsible for handling tax penalty procedures and criminal litigation as well as recovery cases.
Rob Havenga, Sylvia Dikmans, and Alexander van der Voort Maarschalk are key partners of Houthoff Buruma's tax department. The firm assists Dutch and international clients on a range of standard tax matters including corporate tax, M&A, private equity, international tax planning and structuring.
Tax partner Havenga has experience advising international clients on a range of tax matters relating to Dutch and international taxation. His practice covers M&A, finance, real estate transactions, private equity and investment management. Dikmans is also a tax partner and specialises in tax planning, private equity, fund structuring, mergers and takeovers. Van der Voort Maarschalk specialises in corporate litigation, with emphasis on accounting law and tax law.
Wilbert Kannekens is the managing partner of KPMG's Dutch branch, known as Meijburg & Co, and leads the tax practice of more than 400 professionals. The team has years of experience in international tax matters including structuring, transfer pricing, M&A, tax litigation and dispute resolution.
The firm is recommended by clients, and Marc Temme is highly praised. One client said: "I'd recommend Marc. He is everything a company should want in an adviser – responsive, proactive, creative, practical and timely with his response. With Marc, I feel very comfortable that every possible option has been analysed and that we are moving forward with the most effective solution."
Temme specialises in transfer pricing, value chain and supply chain management, international structuring and tax controversy handling. He has particular expertise in the electronics, chemicals and pharmaceutical industries.
KPMG's clientele range from wealthy individuals, small commercial enterprises and family businesses to domestic and multinational listed companies. The firm also advises government bodies and non-profit organisations.
Under the supervision of Friggo Kraaijeveld and Cerial Coppus, the tax practice at Kraaijeveld Coppus Legal (KC Legal) comprises tax lawyers and attorneys with experience from both Big 4 firms and law firms. The tax boutique located in Amsterdam focuses on international tax and is equipped to tackle a range of international tax law challenges, with emphasis on international tax planning, debt strategies, tax due diligence, transaction services and reorganisations.
Kraaijeveld previously worked in the field of international taxation at PwC and specialises in tax issues with an international dimension such as cross-border investments, private equity structuring and international trade and labour. Coppus has extensive expertise in multinational group restructurings and joint venture investments. He has knowledge of cross border investment structures and brings a focus on global reorganisations and private equity transactions to the international tax practice.
Loyens & Loeff's Dutch practice comprises 38 partners and 209 professionals divided into for main focus areas: international tax services, corporate tax services, investment management, and family-owned business and private wealth.
Significant partners include Marcel Buur and Arco Bobeldijk, who head the corporate tax services area, Bartjan Zoetmulder, head of international tax services, Marco de Lignie, who leads the investment management team and Fred van der Leije, who oversees the family-owned business and private wealth team.
The tax practice advises large domestic and international companies on a full range of tax services including corporate restructuring, compliance, transfer pricing, VAT and indirect taxes, tax assurance and estate planning.
The team comes highly recommended by clients. One described the firm as knowledgeable and responsive, saying that the professionals "go above and beyond what is expected of an adviser. They have a high level of quality and very fast delivery, and a high standard of tax technical knowledge while maintaining an eye for other business considerations".
Loyens & Loeff is an international law firm based in Belgium, Luxembourg, the Netherlands and Switzerland comprising 344 professionals, with particular strength in international tax.
NautaDutilh is a Benelux-specialist firm with the ability to domestic and international clients in matters such as tax planning, structuring and cross-border transactions. Chris Warner heads the tax practice and advises Dutch and international clients on tax aspects of major public and private M&A transactions, public private partnerships and privatisations, corporate reorganisations, debt restructurings and real property transactions.
Norton Rose Fulbright's tax team of six is overseen by Remco Smorenburg. The tax practice comprises specialists in various aspects of tax including cross-border M&A, corporate tax, financial structuring, tax litigation, dispute resolution and international tax planning. It supports clients from across industries and geographical location with a focus in the energy, infrastructure, transportation, finance, technology and media industries.
Smoreburg has more than 17 years of experience in international corporate tax including the tax aspects of international group structuring, domestic and cross-border M&A, private equity transactions, public private partnerships, debt restructuring and other finance structures including debt capital markets and tax-based asset finance structures.
This year, two professionals joined the team: Yannick Schuerman joined from DLA Piper and Edwin Strizko from RBS.
A client said: "Our experience with the firm is good. Bart le Blanc and the rest of the team are personable and always willing to think critically with us regarding our tax strategy. Bart has excellent contacts with the Dutch tax authorities and has helped us to build a cooperative and transparent relationship with the Dutch tax authorities."
The tax department at PwC provides a full range of tax services including tax risk assessment, compliance, M&A, restructuring, dispute resolution and transfer pricing.
Suzanne den Breems is the principal of the Ryan office in Amsterdam. She specialises in VAT consultancy and recovery services and is the practice leader. The team offer tax advice in both Dutch and international tax, transfer pricing, business restructuring and valuation, VAT and other forms of indirect tax, compliance, disputes, litigation and real estate transfer tax for multinational corporations across Europe.
The tax practice at Simmons & Simmons consists of 10 professionals, has a wealth of knowledge of domestic and international tax, and assists clients from around the world. René van Eldonk leads the team in the Netherlands.
The firm is particularly experienced in the financial institutions, asset management and investment funds, energy and infrastructure, life sciences and TMT sectors. The team has a wealth of experience advising on various tax matters including M&A, international tax planning and structuring, transactions relating to employee benefits, investment schemes and capital markets.
In one deal, the team assisted on the structuring of acquisition and financing by Gunvor Group of a large oil refinery and storage facility in the Netherlands from Kuwait Oil. This included complex legal and tax structuring in the area of corporate tax in context of the takeover of the oil refinery and storage business. The team also assisted Candlewood Group and Office Depot in complex deals involving legal and structuring advice.
Michael Molenaars heads the tax department at Stibbe, working closely with three partners, two counsels and 13 other professionals. The team offers an array of tax services with focus on M&A, private equity transactions, corporate reorganisations and structured finance.
The firm has a strong presence in the Benelux jurisdictions with offices in Belgium, the Netherlands and Luxembourg, and covers a wide range of industries including financial institutions, industrial and chemicals, private equity, real estate and construction and consumer goods.
In one deal, the team advised the co-controlling shareholders of AB Inbev on the acquisition of SABMiller, which involved multiple jurisdictions and was highly innovative. The Stibbe tax team ensured that the complicated cross-border transaction was integrated into the Benelux holding and financing structure of one of the co-controlling shareholders while ensuring tax efficiency at all levels in the corporate chain.
Stibbe comes highly recommended by its clients. One said: "Michael [Molenaars] has a superb sense for what is commercial and has a good understanding of the US federal income tax and legal background underlying structures with Dutch/Luxembourg components. He and his team have provided excellent technical advice on the Dutch tax issues associated with a complex private equity structure."
Another said: "We found the Stibbe tax team, primarily made up of Michael Molenaars and Maarten de Bruin, to be extremely responsive and practical and they were able to help us successfully negotiate and close the transaction. They have also been diligent in post-closing follow-up."
Taxand Netherlands is a full service tax firm offering advisory, compliance and litigation services for corporate tax, VAT, wage tax and individual income tax, and real estate transfer tax. Marc Sanders leads the tax team of seven other partners and 17 professionals. Five of the firm's lawyers are admitted to the Dutch Bar and have experience in tax litigation.
Clients praise the firm, and one said: "What I like about Taxand is that they are very professional without all the bureaucracy and delays. Their advice is clear, straightforward and easy to apply. This helps me in my daily practice."
The firm's expertise areas include pharmaceutical and medical, and real estate. It is part of the Taxand global network with more than 400 tax partners and 2,000 professionals in nearly 50 countries.
Ruben van Aarle leads the tax department of Taxperience which offers an array of specialisms including transfer pricing, tax audits, restructuring, M&A and tax planning. The team has extensive knowledge of Dutch and international tax and bountiful advisory experience. It offers support to small and medium sized corporate clients and individuals on global tax compliance, litigation and dispute resolution, VAT, indirect tax and more.
The tax practice at Van Campen Liem is headed by Piet Boonstra, who oversees the team of 13 other professionals. His practice has extensive knowledge of Dutch tax matters and is able to assist domestic and foreign clients in corporate tax, M&A, cross-border transactions, restructuring and international tax planning. The firm has particular focus on private equity, investment funds and asset management.
A client said: "We have had a second to none service, especially from Marcello Distaso but the entire firm has been outstanding. I would like to say that is the best law firm I have ever dealt with all over the world."
The firm was founded in 2012 when its founders left Baker & McKenzie to set up a new boutique focusing on private equity, tax and M&A. The firm's other partners include Marc van Campen, Distaso, Raffaele Gargiulo, Gesina van de Wetering and Paul Kraan.
|Tier 1- Netherlands|
|Baker & McKenzie|
|Freshfields Bruckhaus Deringer|
|KPMG Meijburg & Co|
|Loyens & Loeff|
|Tier 2- Netherlands|
|Allen & Overy|
|De Brauw Blackstone Westbroek|
|Tier 3- Netherlands|
|Atlas Tax Lawyers|
|Kraaijeveld Coppus Legal (KC Legal)|
|Simmons & Simmons|
|Tier 4- Netherlands|
|Baker Tilly Berk|
|CMS Derks Star Busmann|
|Hertoghs tax attorneys|
|Norton Rose Fulbright|
|Van Campen Liem|