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Personal information

Frank Pötgens obtained a PhD from Erasmus University Rotterdam for his thesis on the tax aspects of cross-border employees and their remunerations in 2007 (published in the IBFD Doctoral Series under the title Income from International Private Employment). Until 2007, he taught international tax law at the Erasmus University in Rotterdam. He combined his academic activities with his practice as a tax lawyer. Currently he is a partner/tax lawyer at De Brauw Blackstone Westbroek in Amsterdam with a focus on international and European tax law. In 2007 he was appointed as professor of International and European Tax Law at the Vrije Universiteit Amsterdam and as of December 2011 he is a Deputy Justice at the 's-Hertogenbosch Appellate Court for tax cases. In addition, he fulfils several guest lectureships at various universities, inter alia, at the Erasmus University in Rotterdam and the University of Amsterdam (UvA). 

 

Frank Pötgens is in 2007 aan de Erasmus Universiteit Rotterdam gepromoveerd op een proefschrift met als titel "Income from International Private Employment". Hij was tot zijn benoeming als hoogleraar tevens docent Internationaal Belastingrecht aan de Erasmus Universiteit Rotterdam. Daarnaast is en was Pötgens belastingadviseur (thans bij De Brauw Blackstone Westbroek) waarbij hij met name werkzaam is in de internationale belastingadviespraktijk. Per 1 oktober 2007 is hij als hoogleraar benoemd aan de VU en vanaf december 2011 is hij tevens raadsheer-plaatsvervanger bij het Gerechtshof 's-Hertogenbosch. Daarenboven vervult hij diverse gastdocentschappen (onder meer aan de Erasmus Universiteit Rotterdam en de  Universiteit van Amsterdam/UvA). 

 

Expertise

  • International Tax Law (Internationaal belastingrecht)
  • EU Tax Law (EU-belastingrecht) 

 

Teaching

  • International and EU Tax Law (Internationaal & EU-belastingrecht, Master Taw Law)
  • Masterclass International and EU Tax Law (Masterclass Internationaal & EU-belastingrecht, Master Tax Law)
  • Tax Law 2 (Belastingrecht 2, Bachelor)
  • International Taw Law (International Tax Law, Llm International Business Law)

 

Research

Pötgens verricht onderzoek in het programma Publieke en private belangen in het financieel en ondernemingsrecht. Het onderzoek richt zich op het internationale en EU-belastingrecht waarbij in het bijzonder acht wordt geslagen op het vestigingsklimaat van ondernemingen. 

 

Pötgens conducts research in the programme Public and private interests in finance and business law. The research focusses on international and European tax law with a special emphasis on the location climate of enterprises. 

 

Ancillary activities

  • Erasmus Universiteit Rotterdam | Rotterdam | Docent Europese Fiscale Studies | 2012-01-01 - 2034-01-01
  • Cursus Belastingrecht | Deventer | Bestuurder | 2022-09-01 - 2033-01-01
  • International Fiscal Association (IFA) | Rotterdam | Bestuurder | 2025-10-10 - present
  • KluwerFiscale Encyclo De VakstudieNL Intern.Belastingrecht | Deventer/ Den Haag | Redacteur | 2012-02-01 - 2034-01-01
  • International Bureau of Fiscal Documentation (IBFD) | Amsterdam | National (Dutch) correspondent of European Taxation | 2021-01-01 - 2034-01-01
  • International Bureau of Fiscal Documentation | Amsterdam | auteur | 2022-01-01 - 2034-01-01
  • Weekblad fiscaal recht Kluwer | Den Haag | Medewerker | 2011-04-01 - 2034-10-01
  • Kluwer Cursus Belastingrecht | Deventer/ Den Haag | co-auteur en redacteur | 2014-01-02 - 2033-01-01
  • De Brauw Blackstone Westbroek NV | Amsterdam | partner/ adviseur | 2014-01-02 - 2032-04-01
  • Gerechtshof 's Hertogenbosch | 's Hertogenbosch | Raadsheer-plaatsvervanger | 2011-12-06 - 2034-01-01
  • International Fiscal Association (IFA) | Rotterdam | Lid Permanent Scientific Committee (PSC) | 2024-11-29 - 2028-12-01

Ancillary activities are updated daily

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  • Global Mobility and Article 15 of the OECD Model: Retain, amend or replace entirely?

    Potgens, F., 28 Aug 2026, decem lustra : Essays and Personal Reflections in honor of Kees van Raad. Fontana, R., Hattingh, J., Bender, T., Pieterse, R. & Rouwers, R. (eds.). Leiden: International Tax Center - ITC Leiden, p. 365-370 6 p.

    Research output: Chapter in Book / Report / Conference proceedingChapterAcademic

  • Algemene definities (art. 3 OESO-Modelverdrag)

    Translated title of the contribution: General Definitions (Article 3 OECD Model)Potgens, F. & van Raad, K. (Editor), 1 Aug 2026, Internationaal Belastingrecht. Hofman, A., van Kempen, T. & Pötgens, F. (eds.). 206-2027 ed. Deventer: Wolters Kluwer, Vol. Studenteneditie. p. 247-261 15 p. (Cursus Belastingrecht).

    Research output: Chapter in Book / Report / Conference proceedingChapterProfessional

  • Belastingen (art. 2 OESO-Modelverdrag)

    Translated title of the contribution: Taxes covered (Article 2 OECD Model)Potgens, F. & van Raad, K. (Editor), 1 Aug 2026, Internationaal Belastingrecht. Hofman, A., van Kempen, T. & Potgens, F. (eds.). 2026-2027 ed. Deventer: Wolters Kluwer, Vol. Studenteneditie. p. 237-240 4 p. (Cursus Belastingrecht).

    Research output: Chapter in Book / Report / Conference proceedingChapterProfessional

  • Inkomsten uit onroerende goederen (art. 6 OESO-Modelverdrag)

    Translated title of the contribution: Income from immovable property (Article 6 OECD Model)Potgens, F. & van Raad, K. (Editor), 1 Aug 2026, Internationaal belastingrecht. Potgens, F. & van Raad, K. (eds.). 2026-2027 ed. Deventer: Wolters Kluwer, Vol. Studenteneditie. p. 340-345 6 p. (Cursus Belastingrecht).

    Research output: Chapter in Book / Report / Conference proceedingChapterProfessional

  • Multilateraal Instrument

    Translated title of the contribution: Multilateral InstrumentPotgens, F. & van Raad, K. (Editor), 1 Aug 2026, Internationaal Belastingrecht. van Kempen, T., Hofman, A. & Potgens, F. (eds.). 2026-2027 ed. Deventer: Wolters Kluwer, Vol. Studenteneditie . p. 214-228 15 p. (Cursus Belastingrecht).

    Research output: Chapter in Book / Report / Conference proceedingChapterProfessional

  • Meeting International Tax Group (ITG)

    Potgens, F. (Participant), Maisto, G. (Chair), Inoue, K. (Participant), Avery Jones, J. (Participant), Baker, P. (Participant), Vann, R. (Participant), Burnett, C. (Participant), Silvani, C. (Participant), Nikokakakis, A. (Participant), Hattingh, J. (Participant), Schönfeld, J. (Participant), Austry, S. (Participant), Jiminez, A. M. (Participant), Goradia, S. (Participant), Wiman, B. (Participant), Blessing, P. (Participant), Van Raad, K. (Participant) & Danon, R. (Participant)

    13 Mar 202614 Mar 2026

    Activity: Participating in or organising an eventExpert meetingAcademic

  • The International Dimension of Withholding Taxes (Tax Treaties and Beyond)

    Potgens, F. (Chair), Bundgaard, J. (Organiser), Kardachaki, A. (Member of programme committee), Wang-Holm, J. (Participant), Blichfeldt Fjord, L. (Participant), Winther, C. (Participant) & Haase, F. (Participant)

    4 Mar 2026

    Activity: Participating in or organising an eventConferenceAcademic

  • The 2026 Map And Pillar Two Days

    Potgens, F. (Chair), Di Maria, J. (Participant), Cottani, G. (Participant), Charki, A. (Participant) & Roesser, T. (Participant)

    27 May 2026

    Activity: Participating in or organising an eventConferenceAcademic

  • Meeting IFA Permanent Scientific Committee (PSC)

    Potgens, F. (Participant)

    10 Mar 202611 Mar 2026

    Activity: Participating in or organising an eventExpert meetingAcademic

  • Interpretatie en toepassing van het Multilateraal Instrument (MLI)

    Potgens, F. (Speaker)

    20 Jan 2026

    Activity: Lecture / PresentationProfessional