Gert-Jan has been a tax advisor for more than 10 years and specializes in VAT. In addition to lecturing at Tilburg University, the Erasmus University in Rotterdam, and at the Dutch Association of Tax Advisors, he regularly publishes articles in various professional journals.

While Gert-Jan’s clients mostly operate in the financial and insurance sectors and include a broad spectrum of financial service providers, such as banks, insurers, asset managers, global custodians, and pension funds, some of his clients are national and multinational businesses active in other sectors, such as international trade and manufacturing. In advising his internationals clients, Gert-Jan often works as part of a cross-border service team. Gert-Jan has been involved with various international structuring/restructuring and cost efficiency projects. He also has extensive experience with mergers and acquisitions.

Gert-Jan is a member of Meijburg & Co’s Financial Services Tax Knowledge Group, and the KPMG Global FS VAT Network. He regularly attends international and national conferences and seminars where he speaks on a wide range of VAT issues.

Gert-Jan obtained his doctorate from Tilburg University in 2007  with a thesis on ‘The group according to VAT’ (Het concern in de BTW). In 2012, the International Tax Review recognized him as one of the leading Dutch indirect tax advisors.


  • International and national VAT, but specializing in European VAT.
  • Financial services
  • Multinational and national group companies and VAT

Education and memberships

  • Tax Law, Leiden University
  • Business Law, Leiden University
  • Member of the Dutch Association of Tax Advisors


  • Kluft, J., Van Norden, G.J. & Vermeulen, H. et al. (2012). Rapport van de Commissie Beleggingsinstellingen (“Report of the Committee on Investment Institutions”). Geschriften van de Vereniging voor Belastingwetenschap, no. 248. Kluwer, Deventer 2012.
  • Van Norden, G.J. (2011). Cross-border VAT grouping. In: From Marks & Spencer to X Holding: the future of cross border group taxation. Kluwer Law International, Alphen aan den Rijn 2011, pp. 161-185.
  • Van Norden, G.J. (2011). The allocation of taxing rights to fixed establishments in European VAT legislation. In: VAT in an EU and international perspective. IBFD, Amsterdam 2011, pp. 35-50.
  • Van Norden, G.J. (2011). Vastgoed-FGR’s en btw (“Real Estate Common funds and VAT”). Weekblad Fiscaal Recht, 2011/06, pp. 12-16.