Tax Opinions

Lubbers, Boer & Douma is the leading Dutch firm for tax opinions. We provide an independent assessment on the application and interpretation of Dutch, European and international tax law in concrete situations. Our clients are large (multinational) enterprises and high net-worth individuals. Renowned tax consultancy and law firms in the Netherlands and abroad are also among our clients.

Our tax opinions are used to:

  • ascertain tax risks in high profile situations
  • determine a strategy to make tax risks manageable
  • function as a second opinion alongside a tax consultant’s or tax lawyer’s advice
  • assess the accuracy of positions adopted by the tax authorities or other institutions, such as the European Commission
  • maklist the arguments in support of certain tax advice or in support of a strategy to be followed during objection procedures or on appeal
  • give an estimation of the client’s probability of success in legal proceedings (first and second instance and cassation);
  • support positions in international tax arbitration or mutual agreement procedures (expert witness report)
  • establish whether tax risks should be mentioned in a business’ annual report or annual accounts, or whether certain tax assets can be included

Our tax opinions regularly play a mediating role in stalled discussions between contracting parties or a taxpayer and the tax authorities due to their independent and authoritative nature.

A distinctive feature of our tax opinions is that they are clear, thorough and independent. We discuss relevant regulations, legislative history, case law and legal literature in a systematic manner. We give consideration to aspects such as the burden of proof and the application of concepts such as abuse of law and tax reclassification. If tax law is not yet crystallized, we provide a plausible solution based on different methods of legal interpretation. We give an assessment of what the tax court may decide.

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