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 like to work with CMS because they anticipate any difficulties and they keep me informed. Their communication with us is excellent."

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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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    March 2019
    Tax­a­tion of the di­git­al eco­nomy
    16/10/2014
    Trans­fer Pri­cing - A stra­tegic ap­proach for glob­al...
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    May 2019
    The Ver­dict
    Round-up of cor­por­ate crime de­vel­op­ments across CMS
    14/03/2019
    What about VAT after Brexit?
    Al­though the UK par­lia­ment ruled against the pos­sib­il­ity of a ‘no deal’ Brexit, the out­come of the cur­rent UK polit­ic­al con­tro­versy re­mains un­cer­tain. Both busi­nesses and gov­ern­ments in both Great Bri­tain and EU are pre­par­ing for every even­tu­al­ity, in­clud­ing.
    11/04/2019
    Top rank­ings CMS in The Leg­al 500 EMEA 2019
    12/03/2019
    Bel­gi­um braces for Hard Brexit with draft law
    On Feb­ru­ary 19, Bel­gi­um passed a draft law pre­par­ing it­self for a Hard Brexit should the UK leave the European Uni­on (EU) on the dead­line of 29 March 2019 without a with­draw­al agree­ment in place to reg­u­late UK's de­par­ture and define its fu­ture re­la­tion­ship.
    Stefano Giuliano
    March 2019
    Tax­a­tion of the di­git­al eco­nomy
    22/10/2018
    The Dutch Gov­ern­ment re­con­siders the 2019 Tax Plan
    Con­trary to the an­nounce­ments on Budget Day, the Dutch gov­ern­ment made pub­lic that the Dutch di­vidend with­hold­ing tax will not be ab­ol­ished. In lieu there­of, it is pro­posed to fur­ther re­duce the cor­por­ate in­come tax rate, to in­tro­duce meas­ures to stim­u­late.
    12/03/2019
    Top rank­ings CMS in Cham­bers Europe 2019
    11/10/2018
    The Neth­er­lands: 2019 Tax Plan
    Di­vidend with­hold­ing tax and cap­it­al gains The Di­vidend With­hold­ing Tax Act 1965 will be ab­ol­ished with ef­fect from 1 Janu­ary 2020. Sim­ul­tan­eously, a new con­di­tion­al with­hold­ing tax will be in­tro­duced to ap­ply to di­vidend pay­ments: (i) to af­fil­i­ated share­hold­ers.
    25/01/2019
    Dutch Court of Ap­peal rules that taxes may not be levied...
    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.
    19/10/2018
    The Dutch Gov­ern­ment re­con­siders the 2019 Tax Plan
    29/06/2018
    Changes in the works for real es­tate trans­fer tax in share deals
    At the 21 June 2018 Ber­lin meet­ing of fin­ance min­is­ters of Ger­many's fed­er­al states, dis­cus­sions around ap­ply­ing the real es­tate trans­fer tax to share deals entered a new phase. The fin­ance min­is­ters agreed to the fol­low­ing meas­ures: Cre­ation of a new.