Etienne M.S. Spierts (1967), tax lawyer, works in the International Tax practice group. He heads the Frankfurt office and specialises in cross-border investments and business activities between Germany and the Benelux. He mainly advises international enterprises and investment funds on the tax aspects of reorganisations, mergers & acquisitions, financing arrangements and real estate investments.

Etienne is a frequent lecturer and has published various articles on European and international tax law issues. He is Dutch correspondent for the German tax journals Internationales Steuerrecht and Internationale Wirtschafts-Briefe.