Loyens & Loeff N.V. (L&L) is an international law and tax firm headquartered in Rotterdam.

[1] It has offices in the Netherlands, Belgium, Luxembourg and Switzerland (home markets), as well as representation offices in major international financial centres.

[3] The firm has about 1.500 employees, including more than 800 tax and legal advisers.

[4] Loyens & Loeff and its professionals regularly appear in national and regional rankings in the top tiers.

[6] Loyens & Loeff was created in 2000 through a merger between the tax law firm Loyens & Volkmaars and part of the law firm Loeff Claeys Verbeke.