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🌐 Lexchange | Borgen Tax Welcomes Florence Lepoutre from Arsene

Editorial Team 06 Nov 2025

From Paris to Amsterdam: Florence Lepoutre joins Borgen Tax through the Taxand Lexchange Program.

Further Queries

As part of the Taxand Lexchange Secondment Program, Borgen Tax – Taxand Netherlands welcomed Florence Lepoutre, Senior Associate from Arsene – Taxand France.

 

Florence spent four weeks in Amsterdam, working closely with Borgen Tax teams and gaining first-hand experience of the Dutch tax environment.

 

πŸ’¬ Interview

 

If your secondment were a movie title, what would it be?
“It would be Lost in Translation – but not the film! During my month in Amsterdam, I was constantly juggling three languages: Dutch with the Dutch team, English in the city since many shopkeepers and servers don’t speak Dutch, and French in my work with Arsene. Sometimes I would start a sentence in one language and accidently finish it in another, but luckily, my Dutch colleagues were very tolerant!
This multilingual juggling was one of the most rewarding parts of the experience, helping me become more adaptable.”

 

Can you tell us a bit about your secondment, what brought you to the Netherlands?
“Although my name sounds very French, my parents are Dutch, and I speak the language fluently. Spending some time working in the Netherlands was therefore something I had always wanted to experience on a professional level.
When the opportunity to join our Dutch colleagues in Amsterdam came up, it felt like the perfect match. I had already collaborated with them, so I was familiar with their team. This secondment was a great opportunity to strengthen those connections while gaining a deeper understanding of Dutch tax practice and culture.”

 

Has anything surprised you about Dutch working culture?
“The directness I expected from Dutch working culture turned out to be true. People are very straightforward and say what they think, which makes communication clear and efficient. “I also really appreciated how much they value work-like balance. It made the work environment both productive and relaxed, and adapting to this style was smooth and enjoyable.”

 

What have you learned so far that you would like to bring back to Arsene?
“One thing I would like to bring back to Arsene is the strong level of English I have observed there – it’s impressive how naturally and fluently everyone communicates in English. I think this is something we could aim to further develop at Arsene. I have also noticed that news meetings are sometimes presented by the partners themselves, which allows for valuable insights and a more strategic, high-level perspective on current topics. I think adopting a similar approach at Arsene could be very enriching.”

 

And finally, could you share a recent development or insight from the Dutch tax landscape that you find particularly interesting or relevant from an international perspective?
“I didn’t have the opportunity to work directly on Dutch tax matters, but I was quite surprised to realize that, although the Netherlands are often seen as a rather favorable tax jurisdiction, their rules can actually be stricter than expected.
For instance, while presenting the French ATAD 1 rules on the deductibility of financial expenses to the Dutch team – which in France allow deductions up to €3 million or 30% of EBITDA – I learned that in the Netherlands the limitation is much tighter, capped at only €1 million or 20% of EBITDA.”

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Article tags

France | International | Netherlands | Secondment

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