Investment Climate Comparison 2020
Many MNEs base their operations in the Netherlands, Belgium, Luxembourg and Switzerland. For instance by means of European or regional headquarters, a shared service centre, a customer care centre, a distribution and logistics centre or a research & development (R&D) facility. But do you know the main characteristics of these countries?

An unbiased comparison
The Loyens & Loeff Investment Climate Comparison informs investors and their advisers about the main features of the investment climate in these countries. We do so in general, by setting out and comparing the main characteristics of the different jurisdictions in terms of corporate taxes, legal framework and certain employment related aspects. We present and compare these countries without a bias for one particular jurisdiction. This allows you to take an informed decision on which country best suits your business and market.
Michel van Agt
Partner Senior Deputy Civil Law NotaryMichel van Agt, senior associate and deputy civil law notary, is a member of the Corporate practice group.
T: +31 20 578 52 61 M: +31 6 10 89 85 88 E: michel.van.agt@loyensloeff.comRogier Vermeer
Associate Tax adviserRogier Vermeer, tax adviser, is an associate in the tax practice of Loyens & Loeff in Rotterdam.
T: +31 10 224 6254 M: +31 612 89 90 23 E: rogier.vermeer@loyensloeff.comHans Rothuizen
Senior associate Tax adviserHans Rothuizen, tax adviser, is a senior associate in the tax practice of Loyens & Loeff, where he is member of the investment management and real estate team.
T: +31 20 578 5153 M: +31 6 1057 0420 E: hans.rothuizen@loyensloeff.comBartjan Zoetmulder
Partner Tax adviserBartjan Zoetmulder, tax adviser, is a member of the Investment Management practice group in our Amsterdam office. He focusses on real estate, with a specific emphasis on tax structuring of investments in/from CEE and in Dutch property.
T: +31 20 578 56 58 M: +31 622 22 06 93 E: bartjan.zoetmulder@loyensloeff.comSonny Schraal
Medior Tax AdviserMy name is Sonny Dennis Schraal, and I work as a tax adviser with the practice group Employment & Benefits in Amsterdam. Starting my career in January 2015 working for Deloitte Netherlands, I switched to Loyens & Loeff in December 2018.
T: +31 20 578 52 60 M: +31 61 125 3753 E: sonny.schraal@loyensloeff.comMalou Florquin
Associate Attorney at lawMalou Florquin, associate, is a member of the International Tax Services Practice Group and the Transfer Pricing Team in our Brussels office.
T: +32 2 773 23 81 E: malou.florquin@loyensloeff.comNatalie Reypens
Partner Attorney at LawNatalie Reypens is a member of the Loyens & Loeff International Tax Services Practice Group and heads the Belgian Transfer Pricing Team. She is a partner in our Brussels office. She focuses on corporate and international tax law.
T: +32 2 743 43 37 E: natalie.reypens@loyensloeff.comGodfried Ampe
Counsel Attorney at LawGodfried Ampe is a counsel in the Corporate /M&A Practice Group in Belgium with a specific focus on corporate structuring and investment management.
T: +32 2 743 43 27 E: godfried.ampe@loyensloeff.comFabian Sutter
Partner Attorney at law, Swiss certified tax expertFabian Sutter, attorney at law and Swiss certified tax expert, is an associate in our Zurich office. He focusses on Swiss and international taxation, in particular corporate reorganizations and restructurings, M&A, financing and capital market transactions, transfer pricing, private equity, real estate transactions as well as tax litigation.
T: +41 43 434 67 14 M: +41 79 398 76 39 E: fabian.sutter@loyensloeff.comAurélien Pasquier
Associate Attorney at lawAurélien Pasquier, attorney at law, is an associate in our Zurich office. He focuses on data protection and M&A transactions.
T: +41 43 434 67 16 M: +41 79 314 19 02 E: aurelien.pasquier@loyensloeff.comMathilde Lattard
Partner Attorney at law / Avocat à la CourMathilde Lattard, partner, is a member of the Corporate Practice Group in our Luxembourg office. She focuses on private equity, corporate law and finance law.
T: +352 466 230 248 E: mathilde.lattard@loyensloeff.comJérôme Dubois
AssociateJérôme Dubois, associate, is a member of the Corporate Practice group in our Luxembourg office. He focuses on corporate law, mergers and acquisitions and cross border restructuring.
T: +352 466 230 554 E: jerome.dubois@loyensloeff.comPierre-Antoine Klethi
Senior Associate Attorney at law / Avocat / Tax AdviserPierre-Antoine Klethi, senior associate, is a member of the Tax and Investment Management Practice Groups in our Luxembourg office. He focuses on corporate taxation (including relevant international developments), fund structuring and EU State Aid investigations.
T: +352 466 230 429 E: pierre-antoine.klethi@loyensloeff.com