Michiel Kloes

Michiel Kloes

Baker & McKenzie Amsterdam N.V.


Michiel Kloes is a partner in the Tax Practice Group in Baker McKenzie Amsterdam. In 2010, he was seconded for six months to Firm’s San Francisco and Palo Alto office. Prior to joining Baker McKenzie in 2008, Michiel worked as a tax lawyer in the international tax practice group of a large Dutch law firm. During this period, he was seconded for one year to their office in New York.

Practice Focus

Michiel’s practice focuses on international direct tax law. He advises on supply chain planning, transfer pricing, mergers and acquisitions, corporate restructuring, treaty application and EU law. Michiel is frequently engaged in the negotiation of Dutch tax rulings. He works for US multinationals, with a strong focus on companies in the technology and software sector.

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