Expertise

Nils is a Belgian tax lawyer and Partner and Head of Tax for the Middle East at Addleshaw Goddard. He is ranked as a Rising Star for three consecutive years by International Tax Review and ranked by Chambers Global. He has developed a market-leading practice in UAE corporate tax structuring, with particular depth in Free Zone tax regime eligibility analysis and cross-border restructuring.

Nils has advised a wide range of multinational groups, regional conglomerates and private holding structures on eligibility for the Qualifying Free Zone Person regime, including complex questions around qualifying income characterisation, the beneficial recipient requirement, treasury and financing activities, designated zone and cross-border transaction flows, substance requirements and de minimis thresholds.

He regularly advises on the structuring of intragroup financing arrangements, and holding company migrations into the UAE, ensuring that structures are not only tax-efficient but defensible under scrutiny from the Federal Tax Authority.

His broader restructuring practice covers international tax planning, treaty analysis, participation exemption structuring, transfer pricing. He has advised clients on restructurings spanning more than fifteen jurisdictions.

Experience
  • Advised a European institutional asset manager on the structuring, formation and launch of a private investment fund platform in the ADGM.
  • Advised a UK-based real estate developer on the tax structuring of a multi-billion dirham mixed-use residential and commercial development undertaken as a joint venture with a Dubai government-linked authority, covering corporate tax under the standard and Free Zone regimes, VAT on development flows and real estate transfer tax.
  • Advised an ADGM-regulated investment manager on the tax structuring of an investment vehicle for a real estate and credit portfolio, including a comparative analysis of alternative holding structures and the drafting of the tax sections of the private placement memorandum for institutional investors.
  • Advised a large US-headquartered industrial manufacturing group with multiple UAE entities and branches on the implementation and optimisation of the UAE Corporate Income Tax regime, including entity-by-entity position mapping under the standard and Free Zone regimes, transfer pricing disclosures and Pillar Two applicability analysis.
  • Advised a leading Gulf sovereign wealth fund on the UAE corporate income tax and VAT treatment of several ADGM special purpose vehicles, including a formal tax opinion on available exemptions and the structuring of investment vehicles under the UAE corporate tax regime.
  • Advised a major regional automotive distribution hub as ongoing UAE corporate tax counsel, including a detailed opinion resolving conflicting Big Four advice on the interpretation of the beneficial recipient requirement for qualifying income under the Free Zone regime, covering substance requirements, de minimis thresholds and the VAT treatment of exports and designated zone transactions.
  • Advised a multinational energy developer on a wide-ranging international restructuring involving the redomiciliation of holding companies into the UAE and Free Zone migrations, spanning more than ten jurisdictions across Africa, the Middle East and Central Asia, including consolidated analysis of capital gains tax, withholding tax, stamp duties and treaty implications.
  • Advised a UAE government-related entity administering a strategic incentive programme on the VAT treatment of research and development grants allocated to private-sector recipients, including the characterisation of sovereign versus commercial activities and the application of special government refund and exemption mechanisms.
  • Advised a US multinational healthcare business on seller-side Saudi Arabia M&A tax support in connection with the divestment of its Saudi healthcare business, including transaction tax structuring, bespoke drafting input to the share purchase agreement on key Saudi tax risk areas, and tailored approaches to tax warranties and indemnities to reflect Saudi enforcement realities.
  • Advised one of the UAE's largest family-owned business conglomerates on a corporate tax-driven restructuring of a significant commercial real estate portfolio, integrating UAE corporate income tax, VAT, real estate transfer tax and estate planning considerations, including the use of foundation-type vehicles for holding and succession planning.
  • Advised a global private equity sponsor on the post-acquisition reorganisation of a luxury goods group following a landmark acquisition, including redesigning the international holding and operating structure, relocating key entities and aligning the structure with the UAE corporate tax regime and evolving international tax rules.
  • Represented a multinational pharmaceutical company before the Saudi General Secretariat of Tax Committees and ZATCA's settlement committee in connection with transfer pricing assessments, and concurrently initiated a Mutual Agreement Procedure under an applicable Saudi double tax treaty to address cross-border double taxation risk and pursue parallel international resolution.
  • Represented a large manufacturing group in a significant UAE VAT dispute following a Federal Tax Authority assessment challenging the VAT treatment of supplies between the group's foreign head office and its UAE branch, resulting in penalties in the multi-million dirham range. Prepared and submitted a detailed reconsideration request combining UAE legislative interpretation with comparative jurisprudence from the Court of Justice of the European Union.
Education

University of Ghent

  • Bachelor of Laws (LL.B.)
  • Master of Laws (LL.M.) — Tax, Corporate and Financial Law

Brussels Tax College (Fiscale Hogeschool Brussel)

  • Postgraduate Diploma, Tax Law (Fiscaal Recht en Fiscale Praktijk)

International Bureau of Fiscal Documentation (IBFD)

  • Advanced Professional Certificate in International Taxation (APCIT)
Languages
  • English
  • Dutch
Memberships
  • Member, International Fiscal Association (IFA)
  • Member, IFA UAE Technical Committee — focused on building consensus on UAE tax technical questions, presenting on corporate tax developments and engaging with the broader UAE tax community on emerging issues
Publications
  • Bloomberg Tax Author — contributed to the Bloomberg Tax Country Guide and VAT Navigator for the United Arab Emirates and Saudi Arabia, covering corporate income tax, VAT and indirect tax developments across the GCC.
  • Contributing author to the forthcoming IBFD GCC VAT Compass, a comprehensive reference work on VAT across the Gulf Cooperation Council member states.
  • Co-authored the Belgian VAT chapter in the Tiberghien Tax Law Manual and the Larcier VAT Manual, two leading Belgian tax reference works.
  • Regular commentator in Gulf Business, The National, Khaleej Times, AGBI and ACCA AB Magazine on GCC tax developments, including UAE corporate tax, e-invoicing, Saudi real estate tax reform and Oman tax policy.
  • Op-ed contributor to Gulf Business on the UAE's evolution from a zero-tax jurisdiction to a globally competitive corporate tax framework.
  • Regular guest on a leading UAE business radio programme, covering topics including UAE Corporate Tax, Small Business Relief, tax residency risks for UAE residents, the Free Zone corporate tax regime and penalty frameworks.
  • Creator of a video series on UAE Corporate Income Tax aimed at in-house professionals navigating the new regime.
  • Regular contributor to regional and international tax podcasts and webinars on GCC tax developments.
  • Regular speaker at industry events, client seminars and professional development programmes across the GCC, including the DIFC Academy, LexisNexis, the International Fiscal Association, the EU Trade Counsellors' Meeting and various Business Councils in Dubai.
Recognition

Chambers Global 2026 — Tax, UAE

Ranked Up and Coming. Client testimonials include: “He demonstrates exceptional expertise in UAE tax matters, providing precise and practical advice.”

International Tax Review — World Tax Rising Star (2023, 2024, 2025)

Recognised as a Rising Star for three consecutive years. Described as a practitioner whose work has already stood out to peers and clients and who is recognised as a potential market leader of the future.

Testimonials
  • “Nils can cover everything we need, showing that he listens and sticks to the points we discuss.” - Chambers Global Guide
  • “Nils Vanhassel is always available when you need him and his overall knowledge of the region is very valuable.” - Chambers Global Guide
  • “He demonstrates exceptional expertise in UAE tax matters, providing precise and practical advice.” - Chambers Global Guide
  • “He has very strong technical skills and is very good to work with.” - Chambers Global Guide
Training delivered

Nils regularly delivers tax training to clients, industry bodies and professional development programmes:

  • DIFC Academy - School of Law: delivered training on UAE Corporate Tax Law covering the new corporate tax regime and practical implications for businesses
  • LexisNexis: delivered training on UAE Corporate Tax Law for legal and finance professionals
  • IBFD: lecturer for IBFD professional development courses on international taxation
  • Free Zone Authorities: delivered tax training sessions for Free Zone clients and stakeholders on UAE Corporate Income Tax, Free Zone regime eligibility and VAT compliance
  • Legal industry event: co-presented the tax session on GCC tax developments for in-house legal teams, covering audits, controversy, workforce matters and M&A transactions
  • EU Trade Counsellors’ Meeting: presented on UAE tax developments for EU diplomatic and trade representatives
  • Regular speaker for various Business Councils representing local business communities in Abu Dhabi and Dubai.