Marnix Bekkenutte

Marnix Bekkenutte is an associate. He specialises in the field of international tax law with a particular focus on preferential IP regimes in close cooperation with transfer pricing. As a result of the outcomes of the OECD report on BEPS Action Plan 5, the Netherlands has changed the Innovation Box regime as January 1, 2017. The new regulations distinguish between ‘small’ and ‘large’ taxpayers. Marnix concentrates his activities mainly on large taxpayers and the impact of BEPS Action plan 5, BEPS Action Plans 8, transfer pricing aspects of intangibles and BEPS Action Plan 13, master and local filing.

He is one of the editors of a paper on the revised Netherlands preferential IP regime and has contributed several papers to the firm's website. Marnix has finalized his bachelor’s degree on Tax & Economics at the HAN University of Applied Sciences, and is currently proceeding his educational career at Tilburg University studying Tax Law. Within the firm Marnix is in charge of updating the master and local filing templates. Marnix has been involved with the firm since June 2016.

Recent Publications

• Medingo – Ruling on the concept of post-acquisition business restructurings (Part II: analysis) (November 2022)
• Medingo – Ruling on the concept of post-acquisition business restructurings (Part I: overview) (November 2022)
• S&O-verklaring niet altijd vereist voor toepassing innovatiebox (September 2018)
• Misvatting: oude patenten (zonder S&O) komen niet in aanmerking voor de nieuwe innovatieboxregeling (September 2018)
• Tijdelijk meer innovatiebox voordeel in januari en februari 2018 (January 2019)
• Samenhangende activa in de innovatiebox (February 2019)
• German Ministry of Finance publishes draft bill on fiscal promotion of research and development (May 2019)