LodewijkBerger (Lou)

Partner

Amsterdã + 31.20.305.4218

Lou Berger has significant experience in international tax planning, M&A, and tax controversy and is consistently recognized as a leading tax lawyer by major publications, including The Legal 500, Chambers Europe, and Who's Who Legal: World's Leading Corporate Tax Lawyers.

Lou has long-standing trusted relationships with a number of the largest U.S. multinationals and represents them on planning, (multilateral) audits, and international tax controversies. He is very engaged in EU and OECD (Organisation for Economic Co-operation and Development) changes, including BEPS (base erosion and profit sharing), ATAD (Anti-Tax Avoidance Directive), State aid, and DAC6 (EU Directive on Administrative Cooperation), and proactively counsels clients on related risks and implications.

Representative tax planning work highlights include: corporate reorganizations for multinationals; counseling clients on strategic transfer pricing, particularly related to IP and treasury activities following BEPS and ATAD; and advising corporations and private equity clients on international holding structures.

Representative tax dispute resolution engagements include: strategic counsel to a U.S. multinational on pan-EU multilateral control; representing a Dutch multinational on a major tax dispute and settlement; and representing U.S. multinationals on private equity, transfer pricing, and withholding tax disputes across Europe.

Lou also regularly acts as tax counsel on cross-border M&A transactions as highlighted in his experience list.

Lou began his practice as an international tax lawyer in Amsterdam in 1997. He spent two years working in London and six years working in New York before returning to Amsterdam. He is a member of the ABA and the IFA (International Fiscal Association) and speaks regularly at tax conferences. He currently serves as chairperson of the Tax Committee of the American Chamber of Commerce in the Netherlands.

Vídeo

Experiência

  • Lamb Weston acquires remaining interest in European joint venture Lamb-Weston/Meijer for €700 millionJones Day advised Lamb Weston Holdings, Inc. in the €700 million acquisition of the remaining equity interests in Lamb-Weston/Meijer v.o.f., its European joint venture with Meijer Frozen Foods B.V.
  • Eurobio Scientific acquires GenDxJones Day advised Eurobio Scientific SA in the acquisition and financing of the Dutch company Genome Diagnostics BV (GenDx) from its founder and its shareholders for €135 million (net of adjusted cash).
  • Aurelius acquires three European paper mills from Sappi Limited in complex pan-European carve-out transactionJones Day is advising Aurelius in the acquisition of three European paper mills from Sappi Limited.
  • Avient acquires DSM Protective Materials businessJones Day advised Avient Corporation (NYSE: AVNT), a leading provider of specialized and sustainable material solutions, in the $1.485 billion acquisition and financing of Koninklijke DSM N.V.’s protective materials business, a leading specialty engineered materials business built around the invention of Dyneema®, the world’s strongest fiber.
  • Arsenal Capital Partners' portfolio company Fenzi Holdings acquires Advanced Glass Technologies business of Johnson Matthey PLCJones Day represented Arsenal Capital Partners' portfolio company, Fenzi Holdings SPV S.p.A., in the acquisition and financing of the Advanced Glass Technologies business of Johnson Matthey PLC, which manufactures advanced glass enamels, precious metal pastes and conductive inks for use in automotive glass and other industry applications.
  • Fortino Capital, Ventech, henQ and founders sell inSided B.V. to Vista portfolio company Gainsight Inc.Jones Day advised Fortino Capital, Ventech, henQ and founders in the sale of inSided B.V. to Vista Equity Partners portfolio company Gainsight Inc.
  • DAS sells credit management business Cannock ChaseJones Day assisted DAS Holding N.V. and DAS Legal Finance in the sale of their credit management business, Cannock Chase, by means of an auction sale process.
  • Aurelius sells remaining Office Depot Europe business to strategic buyer RAJA GroupJones Day advised AURELIUS Equity Opportunities in the sale of Office Depot Europe, which includes the remaining Viking and Office Depot Europe activities to strategic buyer RAJA Group.
  • Wabtec completes €500 million Green Bonds offeringJones Day represented Westinghouse Air Brake Technologies Corp., one of the world’s largest providers of value-added, technology-based equipment, systems and services for the global transit and freight rail industries, in connection with the SEC-registered offering by Wabtec Transportation Netherlands B.V., its wholly-owned subsidiary, of €500 million aggregate principal amount of 1.250% Senior Notes due 2027.
  • Solmax acquires TenCate GeosyntheticsJones Day advised Groupe Solmax Inc. (Solmax), the global leader in the production of high-quality polyethylene geomembranes for industrial and environmental applications, and its shareholders (including institutional investors Caisse de dépot et placement du Québec and Fonds de Solidarité FTQ), in connection with Solmax’s acquisition of TenCate Geosynthetics Holding B.V., a global provider of geosynthetics and industrial fabrics, from Dutch conglomerate Koninklijke Ten Cate (Royal Ten Cate, the Netherlands), and advised on the related senior secured financing to support the acquisition.
  • SUEZ sells its SUEZ Recycling & Recovery operations to PreZeroJones Day advised the French listed company SUEZ SA in its largest sale of SUEZ Recycling & Recovery operations - excluding plastic recycling and hazardous waste treatment activities - in four continental Europe countries: the Netherlands, Luxembourg, Germany, and Poland to PreZero, the environmental division of Schwarz Group.
  • Micreos teams up with L'Oréal for skin care products containing endolysinsJones Day represented Micreos Human Health B.V. in its license out to L'Oréal of endolysin technology that targets harmful skin bacteria while preserving useful bacteria for L'Oréal's use worldwide in skin care products for cosmetic applications.
  • Funds managed by EagleTree Capital complete $238 million IPO of Corsair GamingJones Day acted as legal counsel to funds managed by EagleTree Capital, LP in Corsair Gaming Inc.’s $238 million initial public offering, reflecting an enterprise value of approximately $1.7 billion.
  • Laureate Education to sell Brazilian operations to Ânima Holding S.A. for R$4.6 billionJones Day acted as special tax counsel to Laureate International, Inc. in the sale of its Brazilian operations to Ânima Holding S.A. for R$4.6 billion.
  • Laureate Education divests operations in Chile to Fundación Educación y Cultura and sale of its for-profit operations for $218.2 millionJones Day acted as special tax counsel in the divestiture of its operations in Chile through the transfer of control of its not-for-profit institutions to Fundación Educación y Cultura and the sale of its for-profit operations.
  • Laureate Education sells its Australian and New Zealand operations to Strategic Education for US$642.7 millionJones Day acted as special tax counsel for Laureate Education, Inc. in the US$642.7 million sale of its Australian and New Zealand operations – Torrens University Australia and Think Education in Australia and Media Design School in New Zealand to Strategic Education, Inc.
  • Diebold Nixdorf completes offering of $700 million of Senior Secured NotesJones Day represented Diebold Nixdorf, Incorporated, a global leader in driving connected commerce for the banking and retail industries, in connection with the issuance of its $700 million aggregate principal amount of 9.375% Senior Secured Notes due 2025 in a Rule 144A and Regulation S offering.
  • Diebold Nixdorf completes offering of €350 million of Senior Secured NotesJones Day represented Diebold Nixdorf, Incorporated, a global leader in driving connected commerce for the banking and retail industries, in connection with the issuance by its wholly-owned Dutch subsidiary, Diebold Nixdorf Dutch Holding B.V., of €350 million aggregate principal amount of 9.000% due 2025 in a Rule 144A and Regulation S offering.
  • Meridian Adhesives Group acquires adhesives division of John P. KummerJones Day represented Meridian Adhesives Group, a portfolio company of Arsenal Capital Partners, in the acquisition of the adhesives division of John P. Kummer GmbH, AG and Ltd (JPK).
  • Aurora Resurgence sold International Cookware to KartesiaJones Day advised Aurora Resurgence, a Los Angeles-based private equity fund, on the sale of International Cookware Group and its subsidiaries to Kartesia, the European specialist provider of capital solutions for small and mid-sized companies.
  • Palestras / Aulas

    • January 20-21, 2020
      9th Annual IBA Finance & Capital Markets Tax Conference
    • September 19, 2019
      2019 Annual Conference of Marques
    • April 13, 2018
      18th Annual Tax Planning Strategies U.S. and Europe conference of the ABA, IFA US branch, and IBA
    • April 27, 2016
      International Tax Seminar for Detroit Chapter of Tax Executives Institute
    • March 15, 2016
      US-EU Tax Planning: Issues and Opportunities
    • March 8, 2016
      U.S. - Spain Cross Border Tax Update, Jones Day Madrid
    • February 22, 2016
      Taxation and European Union State Aid Law: The European Commission's Investigation Into Whether Certain Tax Rulings Constitute State Aid
    • June 22-23, 2015
      A European perspective: State Aid Investigations, BEPS, Exchange of Tax Rulings, Disclosure of CbC Reports | Tax Executives Institute (TEI) Conference
    • June 12, 2015
      Comparative study of the tax treaties of The Netherlands, Luxembourg and Belgium with the United States | International Fiscal Association (IFA) Benelux meeting
    • June 3, 2015
      Global Insights: The Future of M&A, Inversions, BEPS, etc.
    • April 22, 2015
      US/Netherlands Tax Planning: Issues and Opportunities
    • March 2015
      BIO Conference on International Taxation in the Biopharmaceutical Industry, IP Regimes in Europe
    • February 9-10, 2015
      4th Annual IBA Tax Conference: Current International Tax Issues in Cross-Border Corporate Finance and Capital Markets
    • February 24, 2014
      Joint Current Developments Panel, American Bar Association, Section of Taxation
    • February 24, 2014
      Current International IP Tax Issues - BEPS, patent boxes and more, American Bar Association
    • February 27, 2013
      International Fiscal Associations, Joint Meeting of the USA and Netherlands branches
    • June 11-12, 2012
      IP Taxation in the Netherlands and Luxembourg, BNA Bloomberg | CITE, Taxation of Intellectual Property Conference
    • May 11, 2012
      U.S. Private Equity Fund Outbound Transaction Structuring, American Bar Association, Tax Section
    • February 17, 2012
      Special Taxes on Financial Institutions and Transactions, American Bar Association, Tax Section
    • May 6, 2011
      Tax Planning for “Inbound” Licensing of Intellectual Property, American Bar Association, Tax Section,
    • October 21, 2010
      European Holding Company Regimes, International Fiscal Association, New England Region
    • June 8, 2010
      The (Im)Proper use of Holding Companies, International Tax Institute