Erwin has wide experience of national and international corporate income tax, dividend withholding tax and personal income tax. His advises clients from a broad spectrum of countries and sectors. Erwin joined Meijburg & Co in 2007 having previously worked as an inspector for the Large Enterprises Department of the Dutch Revenue.

Erwin is attached to the Tax Law Section of the Erasmus University in Rotterdam. He is a researcher who, in 2011, obtained his doctorate with a thesis on the taxation of dividends and the European internal market. He is also a university lecturer on corporate income tax. Erwin is also a permanent contributor to the Nederlands Tijdschrift voor Fiscaal Recht.


  • National and international corporate income tax
  • European tax law
  • Dividend withholding tax

Education and memberships

  • Masters in Tax Law, Erasmus University, Rotterdam
  • Tax Law, Leiden University
  • Member of the Dutch Association of Tax Advisors


  • Nijkeuter, E. (2011). Vergelijkbaarheid van lichamen in outboundsituaties onder het Europees recht. ("The similarity of entities in outbound situations under European Law") Maandblad Belasting Beschouwingen (MBB) 10, p. 419.
  • Nijkeuter, E. (2011). Exchange of Information and the Free Movement of Capital between Member States and Third Countries. EC Tax review, 5 .
  • Nijkeuter, E. (2011). En ook overigens niet aan de vennootschapsbelasting onderworpen. ("And incidentally not subject to corporate income tax") Nederlands Tijdschrift voor Fiscaal Recht, 2011/725.
  • Nijkeuter, E. (2010). Over (niet) aangewezen ontwikkelingslanden en Europees recht. ("Appointed and non-appointed developing countries and European Law") Weekblad Fiscaal Recht, 2010/1622.