Leonard specialises in Dutch and international tax law, with a particular focus on Dutch corporate income tax and Dutch dividend withholding tax matters in a cross-border context. He advises both Dutch and foreign multinationals on a wide variety of topics, including the tax aspects of domestic and cross-border transactions, restructurings and mergers & acquisitions. Leonard also advises business in the energy sector on specific levies, such as the inframarginal electricity levy and the windfall profit tax (solidarity contribution).

Expertises
Sectors & Markets
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Memberships

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Dutch Association of Tax Advisers (NOB), 2025
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Qualifications

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LL.M. Tax Law, Erasmus University Rotterdam (2024)
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LL.B. Tax Law, Erasmus University Rotterdam (2022)

Leonard Winter

Junior Associate - Tax Adviser

Leonard.Winter@loyensloeff.com

Amsterdam

English, Dutch

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<p>Leonard Winter, tax adviser, provides strategic counsel on Dutch and international tax matters, with particular expertise in the energy and infrastructure sectors.</p>

Leonard specialises in Dutch and international tax law, with a particular focus on Dutch corporate income tax and Dutch dividend withholding tax matters in a cross-border context. He advises both Dutch and foreign multinationals on a wide variety of topics, including the tax aspects of domestic and cross-border transactions, restructurings and mergers & acquisitions. Leonard also advises business in the energy sector on specific levies, such as the inframarginal electricity levy and the windfall profit tax (solidarity contribution).