Dutch Court applies Supreme Court abuse framework to Luxembourg holding company
Lennart Wilming
Manager
Expertise
Lennart specialises in Dutch and international corporate income tax, dividend withholding tax, and European tax law. He advises both domestic and internationally operating businesses on their tax position, from day-to-day advice through to more complex matters. He is particularly active for clients in the energy and life sciences sectors.
Clients turn to Lennart for cross-border questions, such as the application of the anti-hybrid mismatch rules (ATAD2), dividend withholding tax, and the tax aspects of reorganisations and transactions. What characterises his approach is a combination of technical depth and a practical mindset: he translates complex legislation into clear, workable solutions.
In addition, Lennart is active as an AI engineer in the field of tax technology. He develops tooling that makes tax processes smarter and more efficient, bringing advice and technology closer together. In doing so, he combines tax expertise with innovative solutions that deliver tangible value for his clients and the firm.