Pitch Best Young M&A Lawyer 2023: Sandrine Lekkerkerker, Loyens & Loeff

Name: Sandrine Lekkerkerker
Company: Loyens & Loeff
Job Description: Senior lawyer and tax advisor
Age: 31

What are the specialties of this talent?
Sandrine specializes exclusively in the field of tax within the M&A practice, working on both national and international transactions for private equity, corporations, and family businesses. She holds dual roles as a lawyer and a tax specialist, skillfully combining her robust subject matter knowledge with practical application. This unique combination equips her to efficiently collaborate with other parties during transactions, including lawyers and notaries. Furthermore, she excels in articulating and explaining tax considerations in a comprehensible manner to others.

Despite her youthful age, Sandrine has an impressive trackrecord and has swiftly accumulated substantial expertise and experience, allowing her to consistently deliver strong results in negotiations for her clients. This includes situations where she negotiates with notable M&A tax professionals from other firms, many of whom are significantly senior. Her ability to consistently achieve robust results in such high-pressure contexts is highly valued by clients.

Sandrine has rapidly advanced within our organization, becoming a senior M&A attorney and tax specialist with extensive experience. One of her key strengths lies in drafting and negotiating the tax provisions in acquisition contracts and related transaction documentation, as well as providing advice on these provisions. Additionally, she focuses on tax (vendor) due diligence and offers guidance on the tax structuring of transactions. Sandrine also works on the tax aspects of management participations, which are prevalent at Loyens & Loeff, given the firm’s strong private equity focus. Her organizational skills frequently position her in a supervisory and coordinating role in transactions, ensuring a smooth process.

In summary, Sandrine is exceptionally well-positioned to guide transactions from a tax perspective from start to finish and excels in collaborating with various parties.

How does the talent distinguish itself from its peers?
Sandrine stands out by working independently, fearlessly taking on responsibilities, exhibiting a strong work ethic, demonstrating excellent organizational abilities, and possessing a high level of technical expertise. Her approach is characterized by thoughtful and deliberate decision-making, coupled with a focus on finding solutions. Sandrine has a keen understanding of the dynamic nature and pace of the M&A practice. She has the ability to efficiently, clearly, and sometimes creatively incorporate complex tax considerations into transaction documentation and negotiate them, even in high-pressure deal scenarios. Sandrine is not hesitant to engage in discussions with experienced tax professionals and lawyers from other M&A firms. Her discussions are consistently marked by her strong advocacy for the best interests of the clients she represents. These qualities collectively establish her as a formidable M&A tax specialist and attorney.

Thanks to her background in both tax and civil law, Sandrine excels at bridging the gap between the specialized input of tax experts and other aspects of the transaction. Within transactions, she often serves as the primary point of contact, coordinating all tax-related input. Clients easily locate her at any stage of a transaction and beyond.

Despite her young age, Sandrine has swiftly accumulated an impressive track record of transactions. The dealmaker league table shows her involvement in 102 deals up to October 2023. Furthermore, according to the Mergermarket database, since January 1, 2021, Sandrine has ranked first in the list of the most engaged tax specialists in Dutch market acquisitions, with 53 deals – surpassing esteemed and often highly experienced partners from other prominent firms. This achievement underscores that, at her young age (currently 31), Sandrine has already established a prominent presence in the Dutch M&A market, setting her apart from her peers. Here is a selection of transactions in which Sandrine has been involved in 2022 and 2023:

• The recent public tender offer by Nolet Group for the shares of Lucas Bols N.V. (with Sandrine representing Lucas Bols).
• The sale of DIF Capital Partners, a major Dutch private equity entity, to CVC Capital Partners (with Sandrine representing DIF).
• The acquisition of a majority stake in G-Star RAW by WHP Global (with Sandrine representing WHP Global).
• The purchase of shares in Wajer Yachts by Parcom Capital (with Sandrine representing Wajer).
• The sale of Kenter by Alliander N.V. to a consortium of Omers and APG (with Sandrine representing Alliander).
• The investment by 3i in the online travel agency Vakantiediscounter (with Sandrine representing 3i).
• The sale of Cable Connectivity Group to Infinite Electronics Inc. by Torqx Capital Partners and TKH Group N.V. (with Sandrine representing Torqx).
• The establishment of Bencis’ new Continuation Fund and the transfer of four portfolio companies to this new fund (with Sandrine advising Bencis).
• The sale of Bnext.nl, a major waste management company, by Opportunity Partners to GP Groot (with Sandrine representing Opportunity Partners and Bnext.nl).
• The purchase of a majority stake in BiZZdesign by Main Capital Partners (with Sandrine representing Main).

What impact does the talent have within the organization?
Sandrine undeniably has a positive impact within the organization. She is a true team player, and her enthusiastic and engaged demeanor makes her widely regarded as a pleasant colleague to work with. She collaborates with many individuals, not only within her own team but often with tax professionals specializing in other areas during transactions.

Sandrine takes her role as a mentor to younger colleagues seriously. She willingly dedicates time to impart her knowledge, maintaining an open attitude that encourages everyone to ask questions. Additionally, Sandrine actively contributes to various committees, including the student intern committee, where she has fulfilled the role of student supervisor for several years with great dedication.

Moreover, Sandrine strengthens collaboration between our different practice groups. She proactively shares her M&A tax expertise with others and delivers various substantive presentations, catering to both the tax practice and legal teams.

What impact does the talent have outside the organization?
Outside of her continuous involvement in advising on transactions, Sandrine shares her knowledge and expertise by writing articles and conducting webinars. For example, she will soon be hosting a seminar on the impact of the new tax system ‘Pillar 2’ on M&A transactions.

To what extent does the talent make a difference to clients?
Sandrine is hands-on, proactive, engaged, and highly knowledgeable, which has earned her the trust of many clients. She usually serves as the primary point of contact for tax matters in an acquisition, buyout, or other private equity investment, ensuring that every action she takes aligns with the deal dynamics and considers the potential impact on the client’s best interests. When necessary, Sandrine comes up with creative solutions, all with the goal of successfully concluding a transaction under the most favorable conditions for the client.

One notable client with whom she recently worked praised her for her ability to bridge the gap between taxation and M&A, making the most complex tax points understandable to non-tax professionals. This is an immensely valuable addition for clients.

Why does the talent deserve this nomination?
Sandrine deserves the nomination for Best Young Talent for the reasons stated above and because she has rapidly established a stable and valuable position within our firm and the M&A market. Her continuous involvement in transactions is reflected in the league tables, underscoring her serious presence in the Dutch M&A market. A nomination for Best Young Talent would be recognition for her unwavering commitment and serve as motivation to continue growing in her career.