Simon Linnemans
Tax Consultant
About us
Simon Linnemans advises international investors, private equity parties, and companies on cross-border transactions and structures. He specializes in international taxation and, with a keen eye for the tax impact of mergers, acquisitions, restructurings, and international investment structures.
What sets Simon apart is his ability to translate complex tax issues into clear, workable solutions. Thanks to his combination of technical depth and strong social skills, he quickly gains trust and creates space for open collaboration.
Publications
In the NEO judgment of 15 October 2026 (C-203/25), the Court of Justice (hereinafter: the CJEU) further clarified the scope of the anti-abuse provision under the Parent-Subsidiary Directive. This judgment is relevant for the application of the withholding tax exemption in dividend tax and the non-resident corporate income tax.