Nicole Looks

Baker & McKenzie Partnerschaft von Rechtsanwälten, Wirtschaftsprüfern und Steuerberatern mbB


Nicole Looks joined Baker McKenzie Frankfurt in June 2004. Before she was engaged as Partner with KPMG Wirtschaftspruefungsgesellschaft, where she had a substantial influence on the establishment of a specialist team in the field of indirect taxation and customs law for eleven years. International Tax Review, World Tax, Chambers & Partners and Juve Handbook on Commercial Law Firms, lists Ms. Looks as a leading individual in the area of Indirect Taxes since many years. From 1990 until 1992 she was engaged as customs auditor with the regional tax office in Karlsruhe. She became Master of Taxation (Diplom-Finanzwirtin) at Fachhochschule des Bundes fuer oeffentliche Verwaltung (Bundeszollverwaltung) in Muenster und Sigmaringen in 1990 and was admitted as Certified Tax Advisor (German Tax Bar) in 1997. Ms. Looks has been awarded “Best in Tax” at the 2016 Euromoney European Women in Business Law Awards.

Practice Focus

Ms. Looks is a partner and member of the Firm's General Tax practices of the Germany offices. She further heads the German Indirect Tax Practice and is part of the European Tax Steering Committee. Her practice focuses on advising national and international companies in all value added tax and customs related matters. She focuses on supply chain structuring, VAT and customs optimization of German and EU inbound transactions, tax audits and disputes.

Representative Legal Matters

  • Advised several multinationals in the implementation of sales commissionaire structures in Europe (including defence in tax field audits).
  • Advised companies of different industry sectors regarding customs tariff classifications, also with respect to VAT rates.
  • Represented companies of different industry sectors in administrative proceedings.
  • Advised companies of different industry sectors in setting up proper customs compliance programs.
  • Represented a major supplier in the automotive sector in customs audits.


  • Frankfurt Tax Bar~Germany (1997)


  • Steuerberaterin (Certified Tax Advisor)
  • Fac. des Bundes fuer oeffentliche Verwaltung Münster/Sigmaringen (Graduate Public Finance) (1990)


  • English
  • French
  • German