About Gert-Jan Hop

Gert-Jan Hop concentrates his practice in the area of tax planning for transnational business operations, with emphasis on intercompany German-Netherlands transactions. Gert-Jan specializes in assisting corporate clients and real estate investment funds. Gert-Jan specializes on international tax structuring, transfer pricing matters and cross-border investments and business activities between Germany and the Netherlands. He is frequently involved in drafting and assessing transfer pricing documentation with a particular focus on cross-border Netherlands-German aspects.

Gert-Jan graduated in Tax law from Groningen University. He is a member of the Netherlands Association of Tax Advisers (NOB) and the International Fiscal Association (IFA). Gert-Jan is a frequent lecturer and has published various papers in among others the German tax journal Internationales Steuerrecht. Before joining NovioTax he was a (senior) associate at Loyens & Loeff and KPMG Meijburg & Co. In this period he was seconded to the Loyens & Loeff Frankfurt office. Gert-Jan joined NovioTax early 2016 as a partner.

Publications

• Is Germany’s Latest Amendment to Its Anti-Treaty/Directive Shopping Rules Fully Compliant with EU Law? (European Taxation, 1 September 2021)
• Steuerliche Förderung von Innovationen in den Niederlanden (Recht der Internationalen Wirtschaft, 5 November 2019)
• Netherlands: Extended scope of the innovation box (International Tax Review, 26 April 2017)
• “Internationales Steuerrecht”, “Verrechnungspreise im deutsch-niederländischen Umfeld - dargestellt anhand von Praxisfällen”, co-authors Cuno Wittrock (Loyens & Loeff), Sven-Eric Bärsch (Flick Gocke Schaumburg) and Markus Schneider (Transfer Pricing Manager at Bayer) (IStR 11/2015)
• “Internationales Steuerrecht”, “,Fiscale eenheid’ mit Enkel- oder Schwestergesellschaften” (IStR 14/2014);
• Evolution of the Netherlands preferential IP regime (Internal publication Loyens & Loeff 2016)
• “IWB“, “Steuerliche Behandlung von Fremdkapital in den Niederlanden” (IWB 24/2013)
• “Internationales Steuerrecht“, “Gesetzesvorschlag – Verpflichtung Erteilung Substanzinformationen zum Finanzamt” (IStR 21/2013)
• “Internationales Steuerrecht”, “Niederlande: Haushaltsbudget: Wichtige Änderungen in der vorgeschlagenen Einführung einer Zinsabzugsbeschränkung in Bezug auf fremdfinanzierte Anteilserwebe” (IStR 23/2011)
• “Internationales Steuerrecht“, “Vorgeschlagene Änderungen bei der Körperschaftsteuer und Kapitalertragsteuer” (IStR 19/2011)
• “Vastgoed Fiscaal & Civiel”, “De toepassing van renteaftrekbeperkingen op geactiveerde rente bij onderhanden werk” (2010/04)
• "Nederlands Tijdschrift voor Fiscaal Recht", "Commentaar uitwerking onderhanden werk" (NTFR 2009-820)
• "Weekblad Fiscaal Recht", "Thin capitalization en geactiveerde rente" (WFR 2008/763)