Despite reservations the Netherlands remains committed to the BEPS Project and the EU's Anti-Tax Avoidance Directive (ATAD). The Dutch authorities fear that the economy could lose out if the space for tax competition is narrowed around the world. Nevertheless, the government signed the multilateral instrument (MLI) in June 2017 and submitted its reservations to the OECD.
These reservations include the savings clause, the breaking up of contracts which may allow businesses to avoid a permanent establishment and mandatory binding tax arbitration (MBTA). Under the savings clause, states reserve the right to tax their citizens according to their own national rules. The Netherlands has signed up for the MBTA and listed 82 tax treaties it designates as covered tax agreements.
BEPS also brings opportunities for advisers. As a result of the increase in uncertainty, Dutch tax practitioners have seen more demand for compliance and this has been matched by a rise in tax disputes and litigation. More scrutiny means more legal proceedings.
Meanwhile the Dutch tax authorities are determined to maintain a business-friendly environment to attract foreign investors. With the UK set to leave the EU, the Dutch economy could stand to gain if it positions itself as a rival destination for multinational investment. Another possibility is that the UK could embark on a low tax strategy to compete with EU member states.
At the same time, there is already a trend of international companies moving their intellectual property (IP) assets onshore. "What we're currently doing for clients, they're moving their IP onshore from Bermuda, the Caymans, British Virgin Islands, all low tax jurisdictions. Now there is a big push to move IP to Ireland and the UK," said Daan Arends, partner at DLA Piper.
"Companies don't want the bad publicity and they can see that other countries – particularly big countries like Germany, France and Italy – are taking on such structures," said Arends. "So they are moving their IP structures onshore."
Despite the net tightening on tax avoidance around the world, the Netherlands remains an attractive place to do business.
"The Netherlands and Luxembourg have always been a gateway for US multinationals and still are," said Marcel Buur, partner at Loyens & Loeff. "However, typical hybrid mismatch structures with these countries and the US are expected to no longer work as of 2020 under the anti-hybrid rules in EU's ATAD. On top of that these structures may be affected by the OECD's MLI, so the general thinking is that it will become less easy for US multinationals to do their tax planning through hybrid structures."
Buur added: "You should not underestimate the impact of the public opinion and the media when it comes to tax planning and, in our experience, US and other multinationals are becoming less aggressive in terms of tax planning and tend to align their tax structures more with business operations."
Atlas Tax Lawyers
1017 SG Amsterdam
Phone: +31 20 5354562
Main areas of focus:
Corporate Tax, Mergers & Acquisitions, Transfer Pricing, International Tax & Permanent Establishments, Indirect Tax, Customs, Private Clients, Global Mobility, Tax Controversy, Tax Technology
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 5414
Marco de Lignie
+31 20 578 5605
+31 10 224 6507
Harmen van Dam
+31 10 224 6348
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 advisory services with more than 350 top (international) tax specialists and 550 corporate/regulatory lawyers working from our offices in the Netherlands, Belgium, Luxembourg and Switzerland and in key financial centres around the world.
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 Clients, Employment, Commercial Litigation and Energy.
Areas of tax include tax optimisation, tax compliance, transfer pricing, tax assurance, Base Erosion and Profit Shifting (BEPS) and EU Anti-Tax Avoidance Directive (ATAD), Common (Consolidated) Corporate Tax Base (C(C)CTB), employment tax, European tax law, family owned business & private wealth, financing and venture capital, corporate restructuring, obtaining advance certainty from the tax authorities (rulings), state aid, tax audits, tax controversy and litigation, tax opinions and second opinions, VAT, customs and excise, 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 based in Amsterdam. We are an independent tax advisory firm offering a full range of tax services.
Our tax department is very experienced in advising on international taxation. We also have a strong VAT, wage tax and private client practice to complement our overall tax practice.
Guidance on transactions is a core activity within our firm. We have the expertise and capacity to support our clients at every stage of the M&A process. Our independence advantage means we can act quickly to deliver the answers you need and avoid audit-based restrictions. We also have a dedicated team focused on tax litigation. We are partner-led, working in dedicated teams, to actively lead each engagement from start to finish.
We are, exclusively, Taxand Netherlands
WTS World Tax Service BV
Conradstraat 18, 6e-178
3013 AP Rotterdam
Managing Director / Tax Partner
Phone: + 31 10 217 9173
Main areas of focus:
Corporate Tax, Mergers & Acquisitions, Transfer Pricing, International Tax & Permanent Establishments, Indirect Tax, Customs, Private Clients, Global Mobility, Tax Controversy, Tax Technology
|Corporate Income Tax||20%||25%||A|
|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
With a turnover growth of 15%, AKD is one of the Netherland's fastest-growing firms. Its services include tax advice and tax return work, support with corporation tax, advance taxation and transaction taxes. AKD also works closely with specialists from other legal disciplines and its international network to support clients.
The firm's team is composed of nine tax partners, led by Huub Laauwen, whose Luminous merged with AKD in 2016. Laauwen's speciality is national and international companies and wealthy individuals. The firm has offices in Amsterdam, Breda, Brussels, Eindhoven, Luxembourg and Rotterdam.
Partner Godfried Kinnegim is the head of the tax practice at Allen & Overy. His expertise covers international and domestic tax planning, particularly M&A, real estate, public-private partnerships, project finance and tax litigation.
Another key partner is John Brouwer, who specialises in tax planning for multinational businesses. Brouwer has extensive experience with setting up employee share plans and other incentive schemes.
Allen & Overy advises clients across all areas of tax and specialises in domestic and international transactions, finance structuring and fund management. This remit extends to spin-offs, international restructuring and corporate joint ventures. Financial services are a key practice area for the Dutch practice.
Andersen Tax & Legal began serving the Netherlands in early 2005 under the name Taxperience, but in early 2017 began trading under Andersen Tax & Legal, making it the second European country in which Andersen Tax & Legal has emerged. The firm works with clients domestically, and internationally via its partnership with Andersen Global.
With offices in 's-Hertogenbosch, Amsterdam, and Rotterdam, a team of 57 professionals focuses exclusively on the tax and finance needs of clients, offering tax advice and support around compliance. The founding partners at the firm are Sam Abbing, Ramon van Aarle, Ruben van Aarle, and Guido van Aarle, who are based out of the 's-Hertogenbosch office.
Atlas is an independent tax firm based in Amsterdam with a boutique approach to client services. The firm works in private equity, real estate, financial services, M&A, tax structuring and private clients.
Atlas has recently established an alliance with Tiberghien, working in Belgium and Luxembourg, under the name T/A International, and aims to expand its reach within the Benelux countries through this venture. The team features nine partners, including Frank Schwarte who is a key partner at T/A Economics, and 19 senior associates and associates.
The firm offers the full range of TP services, including compliance, documentation and valuations. Among its key practice areas, the firm offers a Brazil desk for clients looking to move into the Brazilian market.
Partner Margreet Nijhof leads the Dutch tax practice at Baker McKenzie. She has a great deal of expertise in international tax planning, especially between the US and the Netherlands. Nijhof has a working knowledge of the high-tech sector and other key industries. Her focus includes corporate reorganisations and restructuring.
The Amsterdam-based tax group is composed of 16 partners and 59 other professionals with an integrated service line of tax and legal advice. Another distinguished partner is Antonio Russo, who heads the transfer pricing team. He is a regular speaker at the OECD's public hearings on BEPS and has been involved in EU tax policy.
The tax team offers the complete spectrum of tax services for clients from such sectors as banking and finance, pharmaceuticals, healthcare, infrastructure, IT and technology. Key practice areas include corporate tax, M&A transactions, intellectual property (IP) rights, supply chain planning, VAT and other indirect taxes.
Baker Tilly Berk offers domestic tax support to Dutch companies as well as international financial advice through the Baker Tilly International network. Its team offers insight into TP issues, VAT advice and compliance, and accounting. The firm has offices in 17 Dutch cities with over 700 employees. Herm Nieste is a key partner in international tax services and Rob Perik is a tax partner at the Leiden office.
BDO Netherlands provides tax and tax strategy advice as well as practical support to its clients. With offices in 28 cities around the Netherlands, including Breda, Maastricht, Rotterdam and Utrecht, the firm offers VAT advice, corporate and international tax services. Its work extends to income tax and social security support, risk management and transfer pricing.
BDO's Netherlands tax team comprises 65 professionals, with key partners including Marc van Peer in the Breda office, Roger Bastiaens in the Masstricht office, and Rob Geurtse, Koos van der Kemp, Alfred Kers, Hans Noordermeer, Norbert Rosmalen, and Robin Schalenkamp in the Rotterdam office.
Clifford Chance offers an extensive range of tax services, including corporate tax, M&A transactions, fund management and tax structuring. The firm caters to clients from a wide variety of industry sectors, such as private equity, banking, financial services and telecommunications.
A key partner at the firm is Ate van IJlzinga Veenstra, who heads the investors group and specialises in the tax aspects of investment. Another important partner is Michiel Sunderman, who focuses on corporate tax, M&A deals, cross-border issues and structured finance. His expertise covers private equity, banking, oil and gas.
CMS Derks Star Busmann operates from offices in Amsterdam and Utrect, with a third office in Brussels where the Dutch competition and EU law team is based. At the firm, 175 professionals serve medium and large enterprises in addition to multinationals.
CMS Derks Star Busmann's tax team works with its international partners in addition to lawyers in its other departments to create comprehensive services for its clients. The partners in the tax team are Willie Ambergsen, founder of the Dutch Society of Real Estate Tax Lawyers, and Herman Boersen, who was appointed as a partner in 2016.
De Brauw Blackstone Westbroek offers a comprehensive range of tax services, with key strengths in M&A deals for international and domestic clients. Paul Sleurink is the head of tax at the practice, which has industry knowledge in sectors such as energy, financial services and telecommunications.
Sleurink works in tandem with senior associate Henk van Ravenhorst and fellow partners Frank Pötgens, Wiebe Dijkstra and Maarten van der Weijden. In the past, the firm has advised Royal Dutch Shell and worked closely with Slaughter and May. The firm's remit extends to investment management.
Richard Roovers is the head of tax at Deloitte. He has more than 25 years of experience and worked for the Dutch tax authorities before joining the firm. His expertise is in mid-market and large companies, including family-owned businesses and corporate groups.
With more than 800 professionals, Deloitte Netherlands has one of the biggest practices in the country. Roovers works in tandem with Aart Nolten, the head of transfer pricing services, serving clients from such sectors as finance and telecommunications.
Deloitte Netherlands combines traditional expertise with a sophisticated use of data and technology. The tax practice offers the complete range of services, such as domestic and cross-border compliance, planning and liaison with the authorities. The firm's automated mechanisms include preparing documentation, the use of data analytics and an enterprise resource planning tool used for quantifying tax risks.
The tax department uses data analytics to carry out reviews for clients and coming up with ways to reduce tax risks and increase return on investment. As part of its multidisciplinary strategy, the firm structures teams around industry ties and knowledge to better integrate services.
Managing partner Wendela Raas and country managing officer Marien Glerum oversee the tax practice at Dentons Boekel. Raas has impressive expertise in real estate matters, covering transactions and litigation.
The Dutch firm launched its tax group in 2017 to offer clients an extensive range of tax services, such as M&A, auditing, transactions, corporate tax, dispute resolution and litigation. As part of the launch, Dentons Boekel recruited four new partners Jurjen Bevers, Paul Halprin, Heico Reinoud and Marnix Veldhuijzen.
The firm's key practice areas include financial services, pensions, wealth management, real estate and property development. The practice's client base encompasses multinationals, banks, pension funds, private equity firms, energy companies, real estate and investment funds.
Daan Arends is the head of tax at DLA Piper in the Netherlands. His expertise varies from customs and VAT to transfer pricing and supply chain restructuring. There are three partners and 17 other professionals at the practice. The team assists clients with a wide variety of tax matters, including corporate tax, transfer pricing, tax litigation and VAT.
The tax group is particularly strong in the tax aspects of transactions, such as cross-border deals, private equity and corporate acquisitions. Cross-border assignments involve multiple jurisdictions and the firm has often worked cases with clients in the US, Germany, France, the UK, India and Russia. Clients include Fortune 500 companies, like Tesla and The Walt Disney Company.
Jeroen Davidson heads the tax group at EY. The team's full service range includes such services as compliance, transfer pricing, tax controversy and supply chain management. Other key partners at the firm include Gijsbert Bulk, who leads the indirect tax team, and Danny Oosterhoff, the head of TP services. These services include risk management, policy design and optimisation. EY draws clients from key industry sectors like financial services, pharmaceuticals, chemicals, high-tech and consumer products.
Partner Eelco van der Stok is the head of tax at Freshfields Bruckhaus Deringer. He gained more than 25 years of experience in various tax roles at Loyens & Loeff before joining the firm in 1999. The tax department offers the full suite of tax services, such as risk management, IP structuring, transactions, dispute resolution and litigation. The firm's key practice areas include financial markets and private equity in particular.
Jacob Mook is the head of the Dutch tax group at Grant Thornton. The tax team, consisting of 12 partners and more than 100 other professionals, offers the complete spectrum of tax services to clients. These focus areas range from international and corporate tax to personal tax and VAT. The firm's work includes transactions, estate planning and global mobility.
Grant Thornton has invested heavily in tax technology to find new solutions for clients and cut out unnecessary and inefficient paperwork. The firm offers clients risk analysis in the areas of VAT and transfer pricing on the basis of data analysis and algorithms. Other distinguished partners include Cor Overduin, Sebo Havinga and Theo Ostermann. The firm is a member of Grant Thornton International, which encompasses more than 500 partners and 4,600 other professionals active in more than 130 countries.
Hertoghs Tax Attorneys specialises in resolving disputes between its clients and government authorities such as the Public Prosecution Service, FIOD (the Dutch anti-fraud agency) and the tax authorities. Managing partner Roel Kerckhoffs has expertise in criminal tax law, particularly working cases of fraud and white-collar crime.
Hertoghs Tax Attorneys' other partners are Peter van Hagen, Ivo Leenders, Anke Feenstra, and Roelof Vos. The firm also offers services related to financial and tax fraud. The firm is based in Breda and has a team composed of 17 lawyers.
Houthoff Buruma is a Netherlands-based international law firm with offices in Amsterdam and Rotterdam. Its tax team deals with domestic and international taxation on M&A, private equity and finance structures, and its tax lawyers work closely with advisers in other departments to assist clients. The firm's tax partners are Rob Havenga and Sylvia Dikmans, both of whom have extensive experience in international tax law.
Recently, Houthoff Buruma advised BGI Genomics, a leading gene-sequencing firm, on all Dutch-law aspects in connection with its IPO at the Shenzhen Stock Exchange.
Wilbert Kannekens leads the tax team at KPMG Meijburg. He has more than 25 years of experience working with large international companies and investors on a range of projects. Kannekens has expertise in such areas as M&A transactions, initial public offerings and EU tax law.
With more than 40 partners and 400 professionals, KPMG has one of the biggest tax practices in the Netherlands. This year Michael van Gijlswijk joined the firm after leaving BDO. The firm provides the complete range of tax services, such as compliance, transfer pricing, structuring, dispute resolution and tax litigation.
Another distinguished partner is Jeroen Dijkman, who oversees transfer pricing and value chain management. He has more than 20 years of experience and specialises in tax-efficient supply chain management. Clients include Fortune 500 companies, multinational corporations, various funds and financial institutions. The firm's key fields include the financial services, energy, pharmaceuticals, electronics and chemical industries.
Kraaijeveld Coppus Legal is an international boutique tax firm based in Amsterdam. Partners Friggo Kraaijeveld and Ceriel Coppus established the law firm in 2011. Coppus started out at Deloitte, where he worked as part of the international tax practice, while Kraaijeveld was at PwC focusing on cross-border investments and structuring.
The tax team offers advice to international clients such as corporate groups, private equity funds and high-net-worth individuals. The firm offers a range of tax advisory services, including debt strategies, tax due diligence and reorganisations, as well as tax compliance services including preparation of tax returns, reviews and filing of objections against tax assessment.
The Dutch tax group at Loyens & Loeff has four divisions: international tax services, corporate tax, investment management and private wealth. Harmen van Dam is the head of international tax at the firm, while Marcel Buur and Arco Bobeldijk are co-heads of corporate tax services. Marco de Lignie leads the investment management team and Fred van der Leije oversees family-owned businesses and private wealth.
The tax group provides clients with a full range of services and covers all tax areas of M&A transactions, real estate, investment funds, private equity, restructuring and litigation. The firm continues to grow and seasoned practitioners rise through the ranks. A recent promotion saw Margriet Lukkien being made a partner. The team has strong expertise in EU tax law and has engaged some of the most important Dutch cases at the European Court of Justice.
As an international law firm, Loyens & Loeff has core offices in Belgium, the Netherlands, Luxembourg and Switzerland, as well as representative offices in the US, France, Japan, Hong Kong and Singapore.
Managing partner Chris Warner oversees the practice at NautaDutilh. Warner has been at the firm for more than 20 years. NautaDutilh is primarily focused on the Benelux countries with Dutch offices in Amsterdam and Rotterdam to complement the branches in Luxembourg and Brussels. The firm also has a presence in New York and London.
The firm offers a full range of tax advisory services with particular strengths in M&A transactions, securitisations, restructuring and reorganisations. The firm's client base includes major domestic and multinational companies, such as BNP Paribas, Deutsche Bank and ABN AMRO. Key industry focus areas include agriculture, energy, finance, life sciences and real estate.
The Netherlands tax team from Norton Rose Fulbright works in an integrated fashion with colleagues from the corporate, M&A and securities, and banking and finance departments. The team has expertise in advising clients on deal structuring, private-public partnerships and tax enhanced structured finance transactions.
The head of Norton Rose Fulbright's tax practice department in Amsterdam is Remco Smorenburg, who has 17 years of experience in international corporate tax and interest in the fields of energy, infrastructure and transport. Another notable partner is Bart Le Blanc, who heads the firm's TP group and has extensive knowledge of tax regimes in Latin America.
Smorenburg recently advised Dutch construction company Ballast-Nedam on structuring the tax aspects of selling a 75% stake in the Zaanstad Penitentiary Institution PPP Project to Infrared Capital.
Chairman Marc Diepstraat oversees the tax practice at PwC Netherlands. He has more than 27 years of experience practicing tax law. He has played key roles as a partner, including TP leader. Diepstraten works closely with other distinguished partners such as Regina van der Kuip, Clark Noordhuis and Michael van der Breggen. The team offers the complete spectrum of tax services, including risk management, compliance, M&A, restructuring, dispute resolution and transfer pricing.
Ryan is an international tax advisory service offering recovery, consulting and compliance services as well as providing tax-related software. It is the largest firm in the world dedicated exclusively to business taxes. Its European headquarters are in Amsterdam. The principal of Ryan's Dutch operation is Suzanne den Breems, who also specialises in VAT consultancy and recovery services.
Simmons & Simmons has been working in the Netherlands since 1888, and its team is now composed of 123 professionals working out of its Amsterdam office. The tax team consists of partners René van Eldonk and Peter Flipsen and managing associate Steven den Boer.
Recently, van Eldonk has been involved in advising major financial institutions, as well as Dutch and international pension and real estate funds while Flipsen has advised NYSE-listed groups, a Russian oil company, and a German pension fund. Den Boer has recently represented major banks including Deutsche Bank, Royal Bank of Scotland and Banca Bilbao Vizcaya with his focus on tax transactional work.
Emile Steevensz is the sole practitioner at Steevensz Beckers. He has 30 years of experience and his expertise covers international tax planning and structuring, due diligence and transactions. Steevensz works closely with Atlas, KG Legal, DLA Piper and Baker McKenzie. Before launching his own practice in 2011, Steevensz was at Wesselman Tax Lawyers, Loyens & Loeff and Deloitte. The firm specialises in tax planning for the Aruba, Bonaire and Curaçao (ABC) islands, as well as South America and the Caribbean. Key focus areas include aviation, leisure, retail and financial services.
Michael Molenaars is the head of the tax department at Stibbe. He has headed the practice since 2012 and specialises in domestic and international tax matters, such as M&A deals and private equity. Molenaars has advised major clients, including Goldman Sachs, JP Morgan and AB InBev.
With offices in Belgium, the Netherlands and Luxembourg, the firm has a strong presence across the Benelux countries and offers the full service range to clients across the region. Stibbe's Dutch tax team is particularly strong in M&A deals, capital markets, tax structuring and private equity. It covers EU tax law and international treaties.
Two other key partners include the former head of tax Maarten de Bruin and Jeroen Smits. De Bruin provides specialist advice for real estate clients, whereas Smits focuses on M&A deals, private equity and capital markets.
Taxand is an independent tax advisory firm based in Amsterdam, which specialises in international taxation, working as part of the international Taxand network. The practice offers the full range of advisory services including EU state aid, transfer pricing, and country-by-country reporting as well as a dedicated tax litigation team.
Its team of eight partners includes Chris van Wijngaarden, the leader of the compensation tax service line, Jimmie van der Zwaan, the leader of the global energy tax service line, and Martijn Jaegers, the head of the indirect tax practice.
Van Campen Liem is a boutique firm founded in 2012 with particular expertise in Italy, Turkey, Russia and CEE. It has domestic and international experience working with clients in the biotechnology and energy industries. The firm's key focus areas include venture capital, M&A, private equity, investment funds and corporate restructuring. The practice also assists clients through its strong relationships with other Dutch and international tax firms.
With its office based in Amsterdam, the Van Campen Liem team consists of 61 members of staff including its founding partners Marc van Campen and Edwin Liem. The firm's recent successes include aiding General Electric in combining its oil and gas business with Baker Hughes.
|Tier 1- Netherlands|
|Freshfields Bruckhaus Deringer|
|KPMG Meijburg & Co|
|Loyens & Loeff|
|Tier 2- Netherlands|
|Allen & Overy|
|De Brauw Blackstone Westbroek|
|Tier 3- Netherlands|
|Andersen Tax & Legal|
|Atlas Tax Lawyers|
|Kraaijeveld Coppus Legal (KC Legal)|
|Norton Rose Fulbright|
|Simmons & Simmons|
|Van Campen Liem|
|Tier 4- Netherlands|
|Baker Tilly Berk|
|CMS Derks Star Busmann|
|Hertoghs tax attorneys|
|Firms to watch - Netherlands|