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Heico Reinoud

Heico Reinoud is an experienced tax lawyer at Baker & McKenzie’s Amsterdam office. He is a member of the Dutch Association of Tax Advisors (Nederlandse Orde van Belastingadviseurs) and the Dutch branch of the International Fiscal Association. In addition to his practice, Heico regularly publishes articles related to corporate tax law.

The Dutch Supreme Court referred questions for a preliminary ruling to the European Court of Justice, asking whether certain elements of the Dutch fiscal unity regime should also be available to Dutch resident companies with a 95% or more EU resident parent, subsidiary or sister company which can not be part of a Dutch fiscal unity due to the geographical restrictions of the fiscal unity regime.