Photo, Nicole Looks

Nicole Looks

Baker & McKenzie Amsterdam N.V.


Nicole Looks is a partner within the Amsterdam Tax Practice with more than 25 years of experience. She focuses on advising national and international companies in all value added tax and customs related matters. JUVE Handbook on Commercial Law Firms, International Tax Review, Chambers & Partners, Legal 500 and Handelsblatt in cooperation with Best Lawyers recommend her as leading individual in the area of Indirect Taxes since many years and praise her as " "very knowledgeable about German customs tax" and as “very good and practice-oriented“. Nicole heads the European Customs Practice.

Practice Focus

Nicole Looks has particular emphasis on the reorganisation of international production and sales structures, the optimization of inbound transactions from a customs perspective, the settlement of customs and VAT disputes and providing support during tax field audits.

Representative Legal Matters

  • Advised several multinationals in the implementation of sales commissionaire structures in Europe (including defense in tax field audits).

  • Advised companies of different industry sectors regarding customs tariff classifications, also with respect to the reduced VAT rates.

  • Represented companies of different industry sectors in customs administrative proceedings.

  • Advised companies of different industry sectors in setting up proper customs compliance programs.

  • Represented major supplier in the automotive sector in customs audits.

Professional Honors

  • Best Lawyers in Germany 2019 for tax, Handelsblatt in cooperation with Best Lawyers, 2019
  • Women in Tax Leaders 2017/2018, ITR's Indirect Tax Leaders from International Tax Review, 2017/2018
  • Leading Individual in Indirect Tax, ITR's Indirect Tax Leaders from International Tax Review, 2017
  • Leading Individual in Tax Law, JUVE 2016/2017
  • Leading Individual in Tax Planning, JUVE 2017
  • Best in Tax, Best Lawyers (in cooperation with Handelsblatt) 2017
  • Best in Tax, Euromoney Women in Business Law Awards, 2016
  • Leading Individual in Tax, Legal 500, 2016
  • Band 3 Tax Consultants, Chambers Europe, 2017

Professional Associations and Memberships

  • Umsatzsteuerarbeitskreis (German VAT Expert Circle)


  • Amsterdam Tax Law~Netherlands (2019)
  • Frankfurt Tax Bar~Germany (1997)


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


  • Dutch
  • English
  • French
  • German


  • Co-author (gemeinsam mit Benjamin Bergau), "Tauschähnlicher Umsatz mit Nutzerdaten – Kein Stück vom Kuchen" zustande (MwStR 2016, 864)

  • Co-author, "Der Betreiber eines Zolllagers ist nicht zum Abzug der Einfuhrumsatzsteuer als Vorsteuer berechtigt," Einfuhrumsatzsteuer und Vorsteuerabzug, BFH, Urt. v. 11.11.2015 – V R 68/14, beck-online MwStR 2016, 167

  • Author, "§ 15, "18f", BeckOK UStG, Weymüller