Michiel works closely with clients active in the Energy and Technology sectors, helping them navigate complex European tax regimes and structure their cross-border investments effectively. His LL.M. in International Taxation from New York University (NYU) enables him to bridge the gap between European and U.S. tax systems, enhancing the advice he provides on cross-border structures and investments.

Clients describe Michiel as highly knowledgeable about Dutch and EU tax topics, practical and responsive in his approach, and proactive in keeping them informed about developments that may impact their business.

His experience covers a broad range of international tax matters, including:
• cross-border restructurings and mergers & acquisitions
• international holding and financing structures
• repatriation planning and withholding tax strategies
• business expansions into Europe
• structuring of investments by U.S. private equity funds

He regularly advises on the implications of recent EU and OECD tax initiatives such as ATAD 2 and 3, DAC6, and Pillar Two and their impact on international investment and financing structures.
Beyond this, Michiel is an active contributor to the international tax community. He frequently speaks at seminars of the Tax Executives Institute (TEI), the International Fiscal Association (IFA), and the American Bar Association (ABA), and he has authored and contributed to publications in Tax Notes International and other leading tax journals.

He is a member of the Dutch Association of Tax Advisers (NOB) and the International Fiscal Association (IFA).

Michiel has been recognized as Highly Regarded in the ITR World Tax 2026 Rankings, reflecting his commitment to delivering high-quality, pragmatic advice in a rapidly evolving international tax environment. By combining deep technical expertise with a strong understanding of the Energy and Technology industries, Michiel provides practical, forward-looking solutions that support clients’ success in Europe.

Expertises

Work highlights

Contributions

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Qualifications

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LL.M. in International Taxation, New York University, 2006
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Tax law, University of Amsterdam, 2005
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Tax economics, University of Amsterdam, 2003

Michiel Schul

Partner - Tax Adviser

michiel.schul@loyensloeff.com

New York

Dutch, English, German

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<p>Michiel Schul is a tax partner in the International Tax Services practice group and co-heads the New York office of Loyens & Loeff.</p>

Michiel works closely with clients active in the Energy and Technology sectors, helping them navigate complex European tax regimes and structure their cross-border investments effectively. His LL.M. in International Taxation from New York University (NYU) enables him to bridge the gap between European and U.S. tax systems, enhancing the advice he provides on cross-border structures and investments.

Clients describe Michiel as highly knowledgeable about Dutch and EU tax topics, practical and responsive in his approach, and proactive in keeping them informed about developments that may impact their business.

His experience covers a broad range of international tax matters, including:
• cross-border restructurings and mergers & acquisitions
• international holding and financing structures
• repatriation planning and withholding tax strategies
• business expansions into Europe
• structuring of investments by U.S. private equity funds

He regularly advises on the implications of recent EU and OECD tax initiatives such as ATAD 2 and 3, DAC6, and Pillar Two and their impact on international investment and financing structures.
Beyond this, Michiel is an active contributor to the international tax community. He frequently speaks at seminars of the Tax Executives Institute (TEI), the International Fiscal Association (IFA), and the American Bar Association (ABA), and he has authored and contributed to publications in Tax Notes International and other leading tax journals.

He is a member of the Dutch Association of Tax Advisers (NOB) and the International Fiscal Association (IFA).

Michiel has been recognized as Highly Regarded in the ITR World Tax 2026 Rankings, reflecting his commitment to delivering high-quality, pragmatic advice in a rapidly evolving international tax environment. By combining deep technical expertise with a strong understanding of the Energy and Technology industries, Michiel provides practical, forward-looking solutions that support clients’ success in Europe.