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Tax

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.

An experienced and pragmatic team, willing and able to tailor their services to clients’ needs.’

The Legal500 EMEA, 2022

‘The CMS tax team has very broad experience and is technically excellent, efficient and responsive.’

The Legal500 EMEA, 2022

The team is technically strong and super-responsive.

The Legal 500 EMEA, 2021

The firm's international outlook is "very in tune with other locations and cross-border arrangements."

Chambers Europe 2021

Clients highlight the lawyers' "technical know-how and the fact that it is always possible to fall back on other specialists in the firm when there are tangential issues."

Chambers Europe-wide, 2020

Sources further appreciate that the lawyers "answer questions quickly and precisely".

Chambers Europe-wide, 2020

"Co-operative, creative, proactive and to-the-point."

Chambers Europe, 2019

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

Chambers Europe, 2019

Choose area

Corporate Tax
Tax aspects relating to such matters as mergers and takeovers, private equity, employee participation plans and structured finance, form an important
International Tax
Sound tax advice is absolutely essential where international mergers and takeovers, private equity, international tax planning and transfer pricing ar
Real Estate Taxation
With property transactions and property developments, active support with tax matters is extremely important. By identifying and solving tax pitfalls
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
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18/08/2022
CMS Tax Glob­al Bro­chure
Over the past two years, en­ter­prises, gov­ern­ments and cit­izens have grappled with un­par­alleled tech­no­lo­gic­al evol­u­tion and new busi­ness mod­els, as well as sig­ni­fic­ant tax re­forms, reg­u­lat­ory changes...

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09/11/2022
Dutch Su­preme Court: real es­tate con­ver­sion rarely res­ults in new build­ings...
In a pre­lim­in­ary rul­ing, the Dutch Su­preme Court has ruled on the tax clas­si­fic­a­tion of sub­stan­tial modi­fic­a­tions and con­ver­sions of real es­tate. Un­der cer­tain cir­cum­stances, such modi­fic­a­tions and con­ver­sions...
21/09/2022
Dutch 2023 tax plan and oth­er tax pro­pos­als
On Tues­day 20 Septem­ber 2022 the Dutch state sec­ret­ar­ies for Fin­ance pub­lished the 2023 Tax Plan and re­lated le­gis­lat­ive tax pro­pos­als. This news­flash dis­cusses the pro­pos­als we con­sider most rel­ev­ant...
08/2022
CMS Tax Glob­al Bro­chure
Over the past two years, en­ter­prises, gov­ern­ments and cit­izens have grappled with un­par­alleled tech­no­lo­gic­al evol­u­tion and new busi­ness mod­els, as well as sig­ni­fic­ant tax re­forms, reg­u­lat­ory changes...
02/08/2022
Leg­al is­sues in the meta­verse / Part 4 - Ex­pec­ted im­pact of the EU Ar­ti­fi­cial...
Part 4 - Ex­pec­ted im­pact of the EU Ar­ti­fi­cial In­tel­li­gence Reg­u­la­tion, the meta­verse as a work­place In our first art­icle, we ex­amined the nature of the meta­verse, the shared vir­tu­al world. The emer­gence...
27/07/2022
Leg­al is­sues in the meta­verse / Part 3 - Data pro­tec­tion chal­lenges, the...
Part 3 - Data pro­tec­tion chal­lenges, the im­port­ance of cy­ber­se­cur­ity, ad­vert­ising reg­u­la­tion in the meta­verse In our first art­icle, we ex­amined the nature of the meta­verse, the shared vir­tu­al world...
19/07/2022
Leg­al is­sues in the meta­verse / Part 2 - Trade­marks and copy­right, NFTs...
Part 2 - Trade­marks and copy­right, NFTs and civil law prin­ciples in the meta­verse In our first art­icle, we ex­amined the nature of the meta­verse, the shared vir­tu­al world. In the meta­verse, trade in vir­tu­al...
29/06/2022
CMS has ad­vised the share­hold­ers of Am­bi­tious People Group on the sale...
CMS has ad­vised the share­hold­ers of Am­bi­tious People Group, an in­ter­na­tion­al re­cruit­ment con­sultancy group, on the sale of a ma­jor­ity in­terest to Cap­it­al A. Foun­ded in 2007, Am­bi­tious People Group has...
14/06/2022
European real es­tate in­vest­ment mar­kets back to pre-corona levels with...
The European real es­tate in­vest­ment mar­ket ap­pears to have largely re­covered from the con­sequences of the COV­ID-19 pan­dem­ic in 2021, ac­cord­ing to the CMS European Real Es­tate Deal Point Study 2022. Com­pared...
01/06/2022
CMS Next
What’s next? In a world of ever-ac­cel­er­at­ing change, stay­ing ahead of the curve and know­ing what’s next for your busi­ness or sec­tor is es­sen­tial.At CMS, we see ourselves not only as your leg­al ad­visers but also as your busi­ness part­ners. We work to­geth­er with you to not only re­solve cur­rent is­sues but to an­ti­cip­ate fu­ture chal­lenges and in­nov­ate to meet them.With our latest pub­lic­a­tion, CMS Next, our ex­perts will reg­u­larly of­fer you in­sights in­to and fresh per­spect­ives on a range of is­sues that busi­nesses have to deal with – from ESG agen­das to re­struc­tur­ing after the pan­dem­ic or fa­cing the di­git­al trans­form­a­tion. We will also share with you more about the work that we are do­ing for our cli­ents, help­ing them in­nov­ate, grow and mit­ig­ate risk.To be able to provide you with the best sup­port, we im­merse ourselves in your world to un­der­stand your leg­al needs and chal­lenges. However, it is equally im­port­ant that you know who we are and how we can work with you. So, we in­vite you to meet our ex­perts and catch a glimpse of what is hap­pen­ing in­side CMS.En­joy read­ing this pub­lic­a­tion, which we will up­date reg­u­larly with new con­tent.CMS Ex­ec­ut­ive Team
20/05/2022
DEBRA – The new EU tax ini­ti­at­ive aim­ing at pro­mot­ing a fair and sus­tain­able...
With­in the EU a wide­spread asym­metry ex­ists between debt and equity fin­an­cing. Usu­ally, in­terest is tax de­duct­ible from the cor­por­ate in­come tax base while di­vidends do not be­ne­fit from such ad­vant­age...
29/03/2022
Ap­plic­a­tion of State aid law to tax meas­ures: 2021 re­view and 2022 out­look
By sev­er­al rul­ings is­sued in 2021, the Court of justice of the EU (CJEU) has spe­cified its case-law on the veri­fic­a­tion of two re­quire­ments for tax meas­ures to fall with­in the scope of State aid: the...
28/03/2022
Ger­many: Cross-bor­der em­ploy­ee as­sign­ments - li­ab­il­ity for wage tax?
The de­cis­ive factor for wage tax li­ab­il­ity in the in­ter­na­tion­al as­sign­ment of em­ploy­ees is not who pays the wage. For the em­ploy­ee, the ques­tion is: in which coun­try must the in­di­vidu­al pay tax on his...