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Roemer Schimmelpenningh

Roemer Schimmelpenningh

Senior Consultant


Roemer is part of the Corporate M&A team, where he focuses on domestic and international direct tax issues concerning (multinational) corporations. He possesses extensive knowledge and expertise in the field of Dutch corporate income tax, Dutch withholding tax, cross-border structuring, international tax law, the GloBE rules (Pillar Two) and the Mandatory Disclosure Directive (DAC6).

Areas of Expertise
Corporate Income Tax
International Taxation
Withholding Taxes
Pillar Two
Mandatory Disclosure Rules (DAC6)
Education
Master and Bachelor Tax Law
Leiden University
Bachelor Law – International Business Law
Leiden University
Languages
Dutch, English
Professional Experience
Senior Consultant Corporate M&A team at Atlas Fiscalisten (since 2022)
Associate International Tax Services at Loyens & Loeff N.V. (2019-2022)
Svalner Atlas Advisors
Roemer Schimmelpenningh
Senior Consultant
Netherlands
Weteringschans 24
1017 SG Amsterdam
+31 (0) 6 3380 45 38
Authoring and contributions by Roemer Schimmelpenningh

The European Commission has launched a formal infringement procedure against the Netherlands, urging a revision of the Dutch dividend tax reduction scheme for investment funds.

Netherlands: European Commission Challenges Dutch Dividend Tax Reduction Scheme: Implications for Investment Funds
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On 18 July 2025, the Dutch Supreme Court issued two rulings that clarify the interpretation and application of the Dutch dividend WHT (DWT) exemption implementing the Parent-Subsidiary Directive.

Belgium: Dutch Supreme Court issues two landmark rulings about the applicability of the dividend WHT exemption in cross-border investment structures
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The Netherlands’ 2025 tax overhaul reshapes fund classification rules—this article explores its impact on foreign investors, fund structures, and the shift from opaque to transparent entities.

The Netherlands: Key Changes for Foreign Investors due to Dutch Fund Decree 2025
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