Expertise

Tax

Summary

Frank is a tax lawyer with a focus on the area of international and EU tax law.

His practice includes advising clients, which is a relatively small spin-off of De Brauw’s corporate practice. The remaining and major part of his activities comprises litigation in a broader sense, including providing expert opinions for tax proceedings and second opinions, and conducting proceedings in the Netherlands’ various tax courts. Frank regularly contributes to discussions on international tax law, and shares his views with the Dutch Ministry of Finance (e.g. on the 2010 tax treaty between the Netherlands and Japan, and the 2012 tax treaty between the Netherlands and Germany) and the Dutch parliament (hearing on the Dutch tax treaty policy and advising on the relationship between the Dutch Separated Private Assets regime and tax treaties).

Frank was awarded his PhD by Erasmus University Rotterdam for his (published) thesis on the tax aspects of cross-border employees and their remunerations in January 2007.

Frank's recent work includes representing and advising:

  • A portfolio company of a Private Equity Fund in its tax litigation regarding the deductibility of interest on various loans and shareholders loans (including a reversed convertible)
  • National Grid Indus BV in its EU court proceedings on the Dutch exit tax levied if a company moves its tax residence out of the Netherlands
  • A Dutch investment company in a dispute concerning an additional wage withholding tax assessment imposed on the company as a result of an excessive severance payment attributed to one of its former directors.
  • South African media group, in Dutch Supreme Court tax litigation (the ”Mauritius case” of 8 July 2016, BNB 2016/197) concerning limitation on interest deduction rules
  • CITO, the foundation that develops all exams in primary and secondary education in the Netherlands, in tax litigation before the Dutch Supreme Court. Proceedings to establish whether schools seconding teachers to CITO to develop exams are exempt from charging VAT to CITO
  • Loodswezen, the Dutch pilotage services, in Dutch Supreme Court tax litigation (case of 3 May 2013, BNB 2013/180) Proceedings before the Dutch Supreme Court concerning the duty to insure of aspiring registered pilots during their education/employment


Qualifications

  • Profession

    Tax partner

  • Languages

    Dutch, English, German

  • Education

    Tilburg University (Tax law)

    University of Leuven

    Fiscale Hogeschool Brussels

    Erasmus University of Rotterdam (PhD)

  • Additional positions

    Professor of International and European Tax Law at VU University Amsterdam

Personal Assistant

Team

Peter Spijker

Senior Associate

Sophia van Straalen

Senior Associate