Home / Expertise / 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.

Read more Read less

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
Sub­scribe to Tax top­ics
July 2020
CMS Tax Glob­al Bro­chure
At the start of the 2020s, the roles of cor­por­ate tax plan­ning and reg­u­la­tion are un­der in­creas­ing scru­tiny as ques­tions of eth­ics and cor­por­ate cit­izen­ship con­tin­ue to rise up the com­mer­cial and trade...

Feed

Show only
07 May 2021
Clev­er moves
Re­lo­cat­ing tal­ent safely, smartly, and seam­lessly As an in­ter­na­tion­al busi­ness, you need your best people to be mo­bile. That can re­quire as­sign­ing ex­ec­ut­ives and em­ploy­ees to dif­fer­ent ter­rit­or­ies – of­ten at short no­tice.CMS Ex­pat Desk – part of the largest em­ploy­ment and tax teams in Europe – provides com­plete and co-or­din­ated ad­vice and sup­port on tax, pen­sions, so­cial se­cur­ity, pay and em­ploy­ment law for ex­pat­ri­ate em­ploy­ees. Glob­al sup­port – from one point Our ex­pat­ri­ate spe­cial­ists are net­worked across 43 coun­tries in Europe, Asia, Africa and Lat­in Amer­ica to give you multi-jur­is­dic­tion­al sup­port – all ser­viced from a single point of con­tact.From the start to ter­min­a­tion of an as­sign­ment, we can help en­sure the op­tim­al leg­al, tax and re­mu­ner­a­tion ar­range­ments for both for the em­ploy­ee and for your busi­ness.With our sup­port, you are free to de­ploy your people wherever they need to be – swiftly and seam­lessly.Our team can:Draw up em­ploy­ee con­tracts cov­er­ing all leg­al as­pects of an as­sign­ment in any giv­en jur­is­dic­tion­Keep you up to speed on the tax and so­cial se­cur­ity re­gimes in each ter­rit­ory – and help re­lo­cated staff nav­ig­ate any po­ten­tial pit­falls in the sys­tem.Ad­vise on op­tim­ising the be­ne­fits of an em­ploy­ee’s ex­pat­ri­ate status – e.g. in terms of tax, re­mu­ner­a­tion and pen­sion ar­range­ment­sHelp your busi­ness man­age multi-jur­is­dic­tion­al payroll and tax ob­lig­a­tion­sAd­vise on spon­sor­ing pen­sion schemes in mul­tiple coun­tries, in­ter­na­tion­al trans­fer of be­ne­fits and en­abling em­ploy­ees to con­tin­ue scheme par­ti­cip­a­tion.Watch the videos for in­form­a­tion about re­gimes in dif­fer­ent coun­tries. For more de­tails about of­fers in in­di­vidu­al jur­is­dic­tions and leg­al as­sist­ance feel free to reach out to your usu­al CMS con­tact or send an email to em­ploy­[email protected]­al.com.
4 May 2021
CMS ad­vised Korean in­vestor Mi­das on ac­quis­i­tion and fin­an­cing Za­lando...
We ad­vised South Korean in­vestor Mi­das In­ter­na­tion­al As­set Man­age­ment Ltd. on the ac­quis­i­tion and fin­an­cing of the newly con­struc­ted Za­lando e-ful­fill­ment cen­ter in Bleiswijk from USAA Realco Europe and...
13 January 2021
CMS and ShareReport­er launch leg­al and tax com­pli­ance app for glob­al em­ploy­ee...
In­ter­na­tion­al law firm CMS is pleased to an­nounce the launch of Share | Com­pli­ance, an app that helps com­pan­ies with leg­al and tax com­pli­ance in re­la­tion to the op­er­a­tion of their glob­al em­ploy­ee share...
30 December 2020
Stock sav­ings plan and Brexit: Brit­ish stock and some oth­er fin­an­cial in­stru­ments...
As a res­ult of Brexit, both stock or UCITS by a Brit­ish is­suer are dis­qual­i­fied and some EU-based UCITS funds’ un­der­ly­ing Brit­ish fin­an­cial in­stru­ments may also be so. Such a dis­qual­i­fic­a­tion may lead...
October 2020
Can taxes save the plan­et?
In the midst of a glob­al pan­dem­ic and world­wide re­ces­sion, it is some­how iron­ic to state that the world is fa­cing a more far-reach­ing chal­lenge in the com­ing years and dec­ades. It is noth­ing less than...
15/09/2020
Dutch Tax Plan 2021 and oth­er tax pro­pos­als
On Tues­day 15 Septem­ber 2020 the Dutch state sec­ret­ar­ies for Fin­ance pub­lished the 2021 Tax Plan and re­lated le­gis­lat­ive tax pro­pos­als (jointly: "Tax Bills"). This news­flash dis­cusses the pro­pos­als we...
01/09/2020
Leaked 2021 Dutch tax plans may re­quire real es­tate trans­ac­tions to be...
Re­cently, some plans that ap­par­ently are part of the 2021 Tax Plan were leaked to the Dutch press. If pro­posed and im­ple­men­ted, these plans will have a sig­ni­fic­ant im­pact on Dutch real es­tate trans­ac­tions:the...
08 July 2020
Cli­mate change tax­a­tion re­forms and in­cent­ives in the Neth­er­lands
1. Has your coun­try rat­i­fied the Par­is Agree­ment?  Yes 2. Has your coun­try in­tro­duced en­vir­on­ment­al taxes? 2.1 En­ergy taxes En­ergytax (En­er­giebelast­ing): Tax on elec­tri­city and gas use. Levy is placed...
25 May 2020
Dutch Su­preme Court con­firms con­tin­ued ap­plic­ab­il­ity of debt clas­si­fic­a­tion...
On 15 May 2020, the Dutch Su­preme Court is­sued an im­port­ant de­cision on the debt clas­si­fic­a­tion rules for Dutch cor­por­ate in­come tax (CIT) pur­poses (case ECLI:NL:HR:2020:874). In­tro­duc­tion The case...
23/05/2020
Dutch Su­preme Court con­firms con­tin­ued ap­plic­ab­il­ity of debt clas­si­fic­a­tion...
On 15 May 2020, the Dutch Su­preme Court is­sued an im­port­ant de­cision on the debt clas­si­fic­a­tion rules for Dutch cor­por­ate in­come tax (CIT) pur­poses (case ECLI:NL:HR:2020:874). In­tro­duc­tion The case...
28 April 2020
Neth­er­lands is­sues new tax meas­ures in re­sponse to COV­ID-19 crisis
On 24 April, Hans Vijl­brief, the Dutch state sec­ret­ary for Fin­ance, an­nounced six ad­di­tion­al tax meas­ures to sup­port busi­nesses and homeown­ers in re­sponse to the COV­ID-19 crisis. These meas­ures serve...
27/04/2020
Neth­er­lands is­sues new tax meas­ures in re­sponse to COV­ID-19 crisis
On 24 April, Hans Vijl­brief, the Dutch state sec­ret­ary for Fin­ance, an­nounced six ad­di­tion­al tax meas­ures to sup­port busi­nesses and homeown­ers in re­sponse to the COV­ID-19 crisis. These meas­ures serve...