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Portrait of Etienne Cox

Etienne Cox

Counsel
Belastingadviseur

CMS
Atrium - Parnassusweg 737
1077 DG Amsterdam
PO Box 94700
1090 GS Amsterdam
Netherlands
Languages Dutch, English, German

Etienne has specialised in the tax issues related to real estate and financial transactions. He advises real estate developers and investors on the fiscal optimization of real estate deals, construction projects and conversions. He focusses on VAT and Real Estate Transfer Tax, as well as the tax implications to the transfer of shares in real estate entities.

Etienne further assists several financial institutions and online retailers on matters including securitizations and factoring, stock and debt financing, and consumer credit.

In his daily practice Etienne has regular discussions with the Dutch Tax Authorities and he closely collaborates with his tax colleagues in other CMS Member Firms.

Etienne frequently publishes articles in professional journals and gives lectures on VAT and real estate taxation.

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Education

  • Tax law, Tilburg University
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Memberships

  • Dutch Association of Tax Advisors
  • Lecturer Grotius Academy - Real Estate (postgraduate)
  • Lecturer Amsterdam School of Real Estate (postgraduate)
  • Editor and author for Sdu's journal Vastgoed Fiscaal & Civiel (on tax and legal issues regarding real estate)
  • Columnist PropertyNL
  • Dutch Real Estate Circle in Amsterdam
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14 April 2021
Top rank­ings CMS in Leg­al 500 EMEA 2021
CMS has once again been ranked in the latest edi­tion of The Leg­al 500 Europe, Middle East & Africa (2021). We thank our cli­ents for put­ting their trust in us and re­cog­nising our ex­pert­ise. Our law­yers...
February 2021
The new VAT scheme for e‑com­merce
The CMS TAX group is pleased to launch the guide on VAT e-com­merce This guide cov­ers the VAT e-com­merce pack­age, which was first ap­proved in 2017 (Dir­ect­ive 2017 / 2455) and ad­ded to in 2019 (Dir­ect­ive...
11 December 2020
CMS as­sisted Mirastar/KKR on for­ward fund­ing ac­quis­i­tion and fin­an­cing...
A joint ven­ture com­pany of Mirastar and KKR has ac­quired the to be con­struc­ted lo­gist­ics ware­house com­plex loc­ated in Ma­jop­peveld in Roosendaal.  The 44,000 m2 LFA prop­erty will be con­struc­ted by BVR...
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...
15 September 2020
Dutch Tax Plan 2021 and oth­er tax pro­pos­als
On 15 Septem­ber 2020, the Dutch state sec­ret­ar­ies for Fin­ance pub­lished the 2021 Tax Plan and re­lated le­gis­lat­ive tax pro­pos­als or Tax Bills. This art­icle dis­cusses the pro­pos­als we con­sider most rel­ev­ant...
23 June 2020
Aan de Stegge de­vel­ops a dis­tri­bu­tion centre in Almere and sells via for­ward...
On 18 and 19 June, the lease agree­ment, the land pur­chase agree­ment, the turn­key sales agree­ment and the deeds of de­liv­ery were suc­cess­ively signed for the new dis­tri­bu­tion centre of 33,000 m2 of bag­ging...
14/04/2020
In­sight: Us­ing VAT as a tool to fight cli­mate change?
In the second of a series of art­icles on cli­mate change from a tax per­spect­ive, Elisa­beth Ash­worth of CMS Fran­cis Le­fe­b­vre Avocats and Etienne Cox of CMS Neth­er­lands con­sider wheth­er value-ad­ded tax can...
03/01/2020
CMS ad­vises Aviva In­vestors on the ac­quis­i­tion of an of­fice build­ing in...
CMS ad­vises Aviva In­vestors on the ac­quis­i­tion of an of­fice build­ing in the his­tor­ic canal dis­trict of Am­s­ter­dam. The build­ing is a monu­ment loc­ated at Keizersgracht 119-121 and is com­pletely re­fur­bished...
03/06/2019
CMS ad­vised Korean in­vestor Hana Al­tern­at­ive As­set Man­age­ment on the ac­quis­i­tion...
CMS ad­vised Korean in­vestor Hana Al­tern­at­ive As­set Man­age­ment (HAAM) on the ac­quis­i­tion of the of­fice build­ing EDGE Am­s­ter­dam West at Basisweg (Am­s­ter­dam Slo­ter­dijk) from Edge Tech­no­lo­gies (OVG). The...
11/07/2017
CMS ad­vises Bot­tega In­vestCO on the ac­quis­i­tion of Get­ron­ics
CMS has ad­vised stra­tegic in­vestor Bot­tega In­vestCo on its ac­quis­i­tion of in­form­a­tion and com­mu­nic­a­tion tech­no­logy ser­vice pro­vider Get­ron­ics from Aure­li­us Equity Op­por­tun­it­ies for a con­sid­er­a­tion of...
10/12/2015
ECJ: the man­age­ment of real es­tate in­vest­ment funds is VAT ex­empt
Ac­cord­ing to the ECJ’s de­cision in case Fisc­ale Een­heid X (C-595/13), the man­age­ment of such funds is VAT ex­empt, provided that the fund is sub­ject to a na­tion­al or EU reg­u­lat­ory re­gime. Fund man­age­ment...