As local and international tax regulations become more prescriptive, dealing with them in a cross-border context presents you with a significant challenge. The number and complexity of tax investigations conducted by authorities is rapidly escalating and the need for tax adjustments is rising accordingly. Our 350 tax lawyers are supported by strong technical tax intelligence teams that identify developments in tax law and policy affecting your business. This multi-disciplinary approach helps you develop robust structures that maximise tax effectiveness in alignment with your commercial strategy.

Whether you are a financial institution, multinational, fund, investor or high net worth individual, we understand your business and the tax pressures you face. Our teams work together across Europe and beyond in the key areas affecting your business including VAT, international taxation, transfer pricing, e-commerce, M&A and investment funds, tax planning and financing. In case of, for example, a takeover or financing transaction, it is very important to identify all relevant tax aspects as early as possible. By doing so, they can be taken into account in the negotiations.

Our experts can help you manage tax control cases and deal with tax authorities as well as manage tax litigation cases. The right tax advice can make a material difference to transaction costs and, in some cases, avert serious consequences. When discussions with the tax authorities arise, going to court is a possibility, but often negotiations are a good alternative. They can lead to an acceptable compromise.

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"I particularly like the fact that CMS works seamlessly across jurisdictions, so their offerings are both local and international. For an international company like ours this is considered a clear advantage."

Chambers Europe, 2017

"If it's a cross-border tax situation, CMS will have someone who is an expert in one specific country or area."

Chambers Europe, 2017

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    Corporate Tax

    Tax aspects relating to such matters as mergers and takeovers, private equity, employee participation plans and structured finance, form an important part of corporate tax law.

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    International Tax

    Sound tax advice is absolutely essential where international mergers and takeovers, private equity, international tax planning and transfer pricing are concerned.

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    Real Estate Taxation

    With property transactions and property developments, active support with tax matters is extremely important. By identifying and solving tax pitfalls and developing creative constructions for tax purposes, these transactions and developments can be optimized from a financial point of view.

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    VAT

    If you engage in business activities in the Netherlands or in other EU member states, you will probably have to pay VAT on your turnover. But even if you do not have a VAT-registered business, you will be confronted with it in some way or other. In that case, VAT paid on your purchases is a cost item. Today more than 130 countries have VAT or a similar levy. In this age of globalization you will increasingly be confronted with VAT legislation, both in the Netherlands and elsewhere.  

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    02/03/2018
    CMS Guide to Real Es­tate Trans­ac­tion Costs and Taxes...
    Glob­al In­fra­struc­ture In­vest­ments Op­por­tun­it­ies - CMS...
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    Paul Guite
    August 2018
    Sum­mer of sports 2018
    28/09/2018
    CMS - Fo­cus­ing on Funds - Tough­er Tax Rules for Ger­man Real Es­tate
    This Fo­cus­sing on Funds up­date looks at the con­tinu­ing hot top­ic of how tax changes af­fect fund struc­tures and deals. Fol­low­ing our pre­vi­ous look at the France and Lux­em­bourg double tax treaty, the fo­cus be­low is on Ger­man real es­tate.
    19/06/2018
    Ex­perts in Gambling Law
    11/06/2018
    BEPS: UK rat­i­fies the OECD Mul­ti­lat­er­al In­stru­ment
    The Double Tax­a­tion Re­lief (Base Erosion and Profit Shift­ing) Or­der 2018 has been ap­proved by the House of Com­mons on 23 May 2018 (the “Or­der”) (full text avail­able here). The Or­der rat­i­fies the OECD’s Mul­ti­lat­er­al Con­ven­tion to Im­ple­ment Tax Treaty Re­lated.
    June 2018
    De­liv­er­ing qual­ity ad­vice you can act on
    An­nu­al Re­view 2017 – 2018
    17/05/2018
    Ar­ti­fi­cial In­tel­li­gence and Ro­bot­ics: From a La­bour and Tax Per­spect­ive...
    Mod­ern in­form­a­tion tech­no­logy, in­tel­li­gent al­gorithms and pro­duc­tion ro­bots are strongly in­flu­en­cing the work­ing world in the 21st cen­tury. Every­day tasks are already be­ing per­formed by in­tel­li­gent al­gorithms.
    06/06/2018
    Tax avoid­ance in a glob­al­ised world
    07/03/2018
    Leaked doc­u­ment re­veals EU pro­pos­als for tax­ing the Di­git­al Eco­nomy
    A leaked European Com­mis­sion doc­u­ment (dated 26 Feb­ru­ary 2018 and avail­able here) re­veals an in­sight in­to the EU’s in­ten­tions re­gard­ing tax­ing the di­git­al eco­nomy. The draft pro­pos­al notes there is a con­tinu­ing mis­match between where profits are taxed and value.
    May 2018
    Ar­ti­fi­cial In­tel­li­gence and Ro­bot­ics: From a La­bour...
    #law­volu­tion
    05/03/2018
    EU pro­pos­als move ahead for a com­mon cor­por­ate tax base
    The pro­posed Com­mon Cor­por­ate Tax Base (“CCTB”) and Com­mon EU Con­sol­id­ated Cor­por­ate Tax Base (“CCCTB”) have been ap­proved by the EU’s Eco­nom­ics and Mon­et­ary Com­mit­tee (an­nounce­ment here). The European Par­lia­ment’s brief­ing from Septem­ber 2017 is avail­able.
    22/04/2018
    CMS Guide to tax re­gimes in Cent­ral and East­ern Europe
    01/02/2018
    Cap­it­al gains on crypto­cur­ren­cies: what hap­pens un­der the Bel­gian...
    Crypto­cur­ren­cies have re­cently at­trac­ted a lot of at­ten­tion, with many in­vestors seek­ing to be­ne­fit from this new trend. Be­ing a re­cent phe­nomen­on, crypto­cur­ren­cies are not yet sub­ject to spe­cif­ic rules in Bel­gi­um.