Tax

Domestic and international, corporate and financial transactions

... at home and abroad, with tax authorities and with clients: our expertise pivots.

Our team of Tax experts excels in M&A and intra-group reorganisations, capital markets and structured finance transactions, assisting large Dutch and non-Dutch multinational companies and banks with their complex tax matters.

Across the full gambit of Dutch tax law, (including corporate income tax and dividend withholding tax), and all international tax issues, we provide tailored advice for our clients. We frequently negotiate their tax matters with the Dutch Tax Authorities, and with a substantial legal opinion practice, we regularly provide assistance to foreign counsel on the Dutch tax aspects of corporate and financial transactions.

We also advise on the tax aspects of innovative financial instruments, stock option and shares plans, and provides advice on the structuring and analysis of investment funds for retail and institutional investors, as well as the private equity industry.

Contact

Wiebe Dijkstra

Partner

Henk van Ravenhorst

Partner

Related expertise

Investment Management Private Equity Capital Markets

Recent Matters

28 April 2025

De Brauw advises citizenM on sale of citizenM brand to Marriott

CitizenM is a leading hotel operator under the citizenM brand and a fully integrated global hotel real estate developer, currently operating and developing hotels in more than 20 cities in North America, Europe, and Asia. De Brauw has acted as counsel to citizenM Holding B.V., in collaboration with Kirkland & Ellis LLP, for the sale of the citizenM brand and related IP assets to Marriott Worldwide Corporation through an asset purchase agreement.

15 April 2025

B&S and Sarabel agree on recommended all-cash offer of EUR 6.15 per share in B&S

B&S Group S.A., active in the consumer goods industry, and Sarabel have reached conditional agreement on an envisaged recommended public offer by Sarabel, trough its affiliate ELFB Investments Netherlands B.V., for all issued and outstanding shares in the capital of B&S of EUR 6.15 (cum dividend) in cash per share. The offer values a 100% of the shares at approximately EUR 518 million and is unanimously recommended by the executive board and supervisory board of B&S.

27 March 2025

Exor launches EUR 1 billion share buyback tender offer

De Brauw has acted as lead counsel to Exor on a EUR 1 billion share buyback tender offer. The tender offer will be executed via a reverse "Dutch auction", allowing qualifying shareholders to select the price at which they wish to sell their shares back to Exor within a pre-determined price range, extending in 1% increments, from a 3% discount to a 10% premium over a VWAP reference price. The tender offer is supported by Exor majority shareholder Giovanni Agnelli B.V., which has committed to participate for an amount of up to EUR 250 million at whatever price is ultimately determined to be the strike price (as a 'strike price tender'). As trusted lead legal adviser to Exor, De Brauw was involved in all strategic and legal aspects of the tender offer, the majority shareholder commitment, and the drafting of documentation including the offer memorandum.

All matters

“Clients cite 'pragmatism, high quality of service, pro-active, a good level of awareness', and 'excellent tax technical know-how'. It 'provides for a comforting cooperation, even on the most complex of matters'.”

Legal 500, 2021

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Tax Dispute Resolution

We have a strong track record of developing innovative and holistic strategies for resolving tax disputes, and we are pioneers in international dispute resolution mechanisms. Due to our unique position, we can assist regardless of the authority involved or what type of proceedings this concerns.

Our fully integrated team of market-leading tax and litigation lawyers combine their extensive knowledge of, and proven expertise in, cross-border and domestic tax issues, with their unrivalled capacity to handle (often high-profile) tax disputes.

Our international outlook guarantees a truly coherent strategy to deliver on cross-border matters, such as where MNE or investment management and fund structures are concerned. Our independence and privilege protection assures an unbiased approach.