Lubbers, Boer & Douma is the leading firm for tax opinions in the Netherlands. We provide an independent view on the interpretation and application of Dutch, European and international tax law (with the exception of value added taxation). Our clients are renowned audit and law firms, both in the Netherlands and abroad. We also assist companies and individuals directly.
Our tax opinions are used in the following situations:
- Assessment of risk in tax matters involving substantial financial interests;
- Strategy planning to control tax risks in complex situations;
- Provision of a second opinion separate from earlier advice rendered by a tax advisory or law firm;
- Analysis of the strength of positions taken by the tax authorities or other relevant institutions, such as the European Commission;
- Outline of arguments in the context of tax advice or administrative or court proceedings;
- Estimation of the chances of success in the event of litigation (either in first instance or on appeal);
- Support in international arbitration or mutual agreement procedures by giving oral and written evidence in the form of an expert witness report;
- Probability assessments in the course of the annual audit cycle.
Our tax opinions have regularly proven to be instrumental in finding middle ground in difficult discussions with the tax authorities or between contracting parties, because of their authoritative character.
Our tax opinions are clear, exhaustive and independent. They contain a systematic analysis of the applicable rules, legislative history, case law and literature. Matters like burden of proof and abuse of law are part of the analysis. In case the law is unclear, we give our own view based on generally accepted principles of legal reasoning employed by the courts.
As a part of our wider opinion practice, we are a sounding board for our clients, for example in complicated discussions with the tax authorities. We assist in tax audits and review documents which will be filed in the process of litigation. Where helpful, we may produce these documents ourselves.
Our expertise and experience cover a vast range of substantive and procedural tax law, including:
- Corporate income tax and personal income tax
- The concept of ‘profits’ for tax purposes (including State owned companies)
- Taxation of trusts and special puposes vehicles
- Income derived in the context of portfolio (real estate) investment
- Administrative penalties and tax compliance
- International taxation
- EU Tax Law (including Fiscal State aid)
We work with predetermined hourly rates. Where possible we will agree on a fixed fee.