Nicole Looks

Baker & McKenzie Partnerschaft von Rechtsanwälten 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. 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.

Practice Focus

Nicole is a partner and member of the Firm's General Tax practices of the Germany offices. Nicole heads our EMEA Customs Practice (headquartered in Amsterdam), 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.

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 European Women in Business Law Awards, 2016
  • Leading Individual in Tax, Legal 500, 2016
  • Band 3 Tax Consultants, Chambers Europe, 2017


  • Frankfurt Tax Bar~Germany (1997)


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


  • 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, Anmerkung zum Urteil des BFH vom 29.01.2015 – Zum Merkmal "Schuldner der Einfuhrumsatzsteuer" in § 3 Abs. 8 UStG, MwStR 2015, 542 ff – V R 5/14


Presenter, "BEPS and Indirect Taxes," EMEA Tax Conference, June 2014

Speaker, "Global VAT and tax policy trends - where do we stand?" EMEA Indirect Tax Experts Meeting (ITEM), March 2014