European 100 rank:2Revenue:€344mNo. of Partners:123The Lawyer research data

Loyens & Loeff is the third of the European big three law firms with a substantial tax practice. It was formed in 2000 when tax advisers Loyens & Volkmaars and a chunk of law firm Loeff Claeys Verbeke merged, and the firm today still has a large number of non-lawyer tax advisers. In total, around a quarter of fee-earners focus on tax law or advice. Further back, the firm traces its history to its foundation as separate practices in Rotterdam

Loyens & Loeff is the third of the European big three law firms with a substantial tax practice. It was formed in 2000 when tax advisers Loyens & Volkmaars and a chunk of law firm Loeff Claeys Verbeke merged, and the firm today still has a large number of non-lawyer tax advisers. In total, around a quarter of fee-earners focus on tax law or advice.

Further back, the firm traces its history to its foundation as separate practices in Rotterdam and Amsterdam. Legacy Loyens & Volkmaars grew internationally while legacy Loeff Claeys did not, but the combined firm now has offices in eight jurisdictions outside the Benelux region where it is headquartered.

Zurich was the most recent launch in 2015 and the office is rapidly growing.

Loyens & Loeff’s revenue and headcount have been up and down in recent years, hitting a low in 2014 before rising in 2015, dipping slightly in 2016 and bouncing back in 2017 and 2018. Nevertheless, it remains one of the largest independent European firms by both headcount and revenue.

While tax is Loyens & Loeff’s biggest practice area, corporate follows close behind. The firm is, however, full-service with smaller finance, litigation and real estate teams too.

Loyens & Loeff has seven offices outside the Benelux region in addition to three Dutch bases, Brussels and Luxembourg. It is not a member of any network.

Loyens & Loeff is led by an executive board, which currently consists of managing partner Harmen Holtrop and board member Roderik Beckers, elected in October 2022 for a two-year term.

Loyens & Loeff’s board members are drawn from both its legal and tax adviser cohort. It also has non-executive directors sitting alongside the executive in an eight-person, one-tier model.