Almut Breuer is an attorney at law and tax advisor with a background in Dutch and German tax law. She is also an expert in EU and international procedural tax law, and has been involved in many high-profile cases, supporting both companies and private individuals. Almut is well-versed in the areas of corporate, income, dividend, gift and inheritance tax in particular, but also with transfer and turnover tax.

She has conducted proceedings in the field of energy taxes and customs duties in collaboration with specialists. By combining these different areas of expertise, Almut can provide clients with a holistic approach to tax litigation, arbitration and dispute resolution. Additionally, Almut is very familiar with German tax law. If necessary, Almut can therefore collaborate seamlessly with a German advisor in the case of cross-border German tax issues.

Experience

Almut started her career as an inspector at the German Tax Authorities, where she was responsible for tax assessments of individuals and small businesses. After moving to the Netherlands, she joined Loyens & Loeff as a lawyer and tax advisor as part of the General Tax Practice and the German Desk. After several years as a tax advisor, she decided to focus her attention entirely on tax litigation.

In 2019 Almut founded her own boutique tax firm, Breuer Fiscale Advocatuur, specialised in tax dispute resolution and tax litigation. Almut has represented small and medium-sized businesses, multinational enterprises, fund entities and private individuals before the Dutch tax courts (including the Dutch Supreme Court) and the European Court of Justice.

Academic

Almut is an assistant professor at Maastricht University, where she researches and teaches in the fields of procedural, European and constitutional tax law and fundamental rights. She is jointly responsible for the new course in Tax Ethics and Foundational Rights.

Almut graduated from University of Cologne and the Fachhochschule für Finanzen, the Universities of Tilburg and Leuven and the University of Amsterdam, where she obtained degrees in law, tax law and International and European Taxation. She holds a PhD in international tax law from the University of Cologne. She has published many academic articles in leading journals such as Intertax, Weekblad fiscaal recht, Tijdschrift Fiscaal Ondernemingsrecht, Deutsches Steuerrecht, and Der Betrieb. She is also writes for the prestigious Cursus Belastingrecht (Europees Belastingrecht).

Expertise

• Dutch and German tax law (both substantive and procedural)
• European tax law
• Information requests
• Imposition of assessments
• Objection and appeal procedures
• Administrative tax fines

Affiliations

• The Netherlands Bar (Nederlandse orde van advocaten, NOvA)
• The German Bar (Rechtsanwaltskammer)
• Dutch Association for Lawyers Specialised in Tax Matters (Nederlandse Vereniging voor Advocaten-Belastingkundigen, NVAB)
• Dutch Association of Tax Advisors (Nederlandse Orde van Belastingadviseurs)
• Dutch Association for Tax Scholarship (Vereniging voor Belastingwetenschap)

Recent publications

• The challenges of DAC5: access to anti-money-laundering information by tax authorities – taxation is no crime fighting!, 2024. (book chapter)
• Mandatory Disclosure Rules in The Netherlands, 2023. (book chapter, together with Korving)
• Exchange of information, tax confidentiality, privacy and data protection from an EU perspective, in: Erasmus Law Review 2022. (article in journal, together with Huiskers-Stoop and Nieuweboer).

Please contact Almut Breuer if you have any questions or would like to receive a copy of one the publications.