Michiel Kloes

Michiel Kloes

Baker & McKenzie Amsterdam N.V.


Michiel Kloes is a principal in the Amsterdam Tax Practice Group of Baker McKenzie. Michiel has more than 20 years of experience in international tax planning. He advises on supply chain planning, transfer pricing, mergers and acquisitions, corporate restructurings, treaty application and EU law.

Practice Focus

Michiel is frequently engaged in the negotiation of tax rulings or audit resolution for multinationals. He mainly works for US multinationals, with a strong focus on companies in the technology and software sector. He has worked in both San Francisco and New York. Michiel has been a member of the American Chamber of Commerce tax committee since 2015.

Representative Legal Matters

  • Advised a US technological company on a multibillion dollar merger.

  • Advised various US multinationals on setting up their European headquarters and supply chain.

  • Advised various US multinationals on establishing a data center in the Netherlands.

  • Advised various US multinationals on corporate restructurings.

Professional Associations and Memberships

  • International Fiscal Association 
  • Dutch Association of Tax Advisers (NOB)
  • American Chamber of Commerce


  • Amsterdam Tax Law~Netherlands (2002)


  • Leiden University (Course US Tax Law) (2005)
  • Leiden University (J.D. Tax Law) (2002)


  • Dutch
  • English

Previous Offices

  • Palo Alto


Author, "An Improved Regime for Intangibles in the Netherlands," Tax Notes International

Author, "The Netherlands: No new limitations on interest deduction as of 2010," BNA International

Author, "More institutional investors are entitled to refund of Dutch dividend withholding tax," Tax Notes International

Author, "Green light for the Dutch group interest box regime," Tax Notes International