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Leon Wijsman Associate Partner

Léon Wijsman heads NautaDutilh's tax litigation practice. As a tax attorney he specialises in tax-related compliance and enforcement matters (such as audits and criminal investigations), punitive tax cases (i.e. tax-related administrative or criminal proceedings in which punitive sanctions can be imposed),  proceedings relating to the levy and collection of taxes, and internal investigations. He has become a sparring partner of major companies (as well as their boards), financial institutions, professional service providers and high-net-worth individuals for questions having a clear tax-related (and in particular, punitive) component.

As tax issues seldom arise in isolation, over the years Léon has worked on many tax cases involving accountancy and compliance issues – including rules of conduct, anti-money laundering reporting obligations and rules applicable to bribery and corruption – and has gained substantial knowledge of those areas. This has given him a broad view and in turn enabled him to come up with effective solutions for clients.

Léon regularly opposes the Dutch tax authorities and customs authorities, the Fiscal Intelligence and Investigation Service (FIOD) and the public prosecutors' office in litigation before the Dutch administrative and criminal courts. He also has ample experience litigating before the European Court of Justice and the European Court of Human Rights. In 2011 he won the annual tax advocacy award granted by the Dutch Tax Lawyers' Association (NVAB).

Léon graduated from Erasmus University Rotterdam in 1998 and in 2017 was awarded a PhD. from that university.  His thesis focused on tax-related  compliance and enforcement issues. He is a member of the Amsterdam Bar, the NVAB (including its Criminal Law Committee), the Dutch Association of Tax Advisers (NOB) and the Dutch Association for Tax Research. He is also a guest researcher at Erasmus University Rotterdam (Tax Law Department).

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