Netherlands



World TP Reviews

Transfer pricing
Atlas Tax Lawyers

Atlas Tax Lawyers is a Dutch tax boutique. It is a member of international tax association WTS, offering partnership with tax professionals across the world. The TP practice specialises in audits and disputes fuelled by pertinent developments in domestic and EU legislation towards transparency. Partner Frank Schwarte and his team provide valuation services to prestigious clients.

All transfer pricing activity and associated clients remain strictly confidential.

Baker McKenzie

Baker McKenzie operates one of the strongest all-round transfer pricing departments in the Netherlands. It assists large MNEs on all documentation, analysis, benchmarking, design, implementation, and defence of transfer pricing policies. It has a department containing lawyers, economists, and financial analysts, including heads of department Antonio Russo and Margreet Nijhof. Russo was recently appointed as the new global head of tax for Baker McKenzie.

All clients remain confidential.

Deloitte

Deloitte Netherlands transfer pricing team is bolstered by multidisciplinary collaboration with complementary service lines in the audit and advisory services units. A structural collaboration between the Belgian and Dutch teams is led by partner Patrick Cauwenbergh. Services include operational TP, benchmarking, governance documentation and controversy. Key domestic practitioners are partners Sjoerd Haringman and Aart Nolten. 

Recent highlights include a value chain analysis for a new worldwide transfer pricing model with complex restructuring compliance dimensions. It also completed post-merger integration involving incorporation under a new Swiss holding structure.

Dentons

Dentons has a large presence in the Netherlands, with a team of 17 tax lawyers based in the Amsterdam office. The tax department, launched in 2017, has a strong international tax practice and transfer pricing capability. It is led by domestic and transfer pricing specialist Jurjen Bevers. Heico Reinoud is the co-head of the Amsterdam office, with Paul Halprin heading the tax dispute resolution team and Marnix Veldhuijzen responsible for private client work.

The firm recently aligned with a technology provider to expand their transfer pricing activity to benchmarking data on intra-group pricing. All other activity is confidential.

DLA Piper

DLA Piper has a strong presence in the Netherlands for both tax and transfer pricing. The transfer pricing team advises US multinationals from a variety of industries, as well as aiding several Dutch start-ups and SMEs. Daan Arends is the leading partner within the transfer pricing team.

During the research period, the firm advised on the relevant intragroup loan structure for Wintershall Dea Finance. All other activity remains confidential.

EY

EY Netherlands transfer pricing group is a large innovative TP practice with repute in documentation, planning, operational transfer pricing and controversy and risk management. Practice leader Danny Oosterhoff has a formidable reputation with fellow partners Jeroen Geevers, Marthe Kleinjan, Tim Meijer and Sebastiaan Kuijper are key contacts. The TP team registers 10 associated partners.

The team developed a global transfer pricing model for multi-currency banking transactions in accordance with OECD cash pooling obligations. A multidisciplinary benchmarking model was also formulated to reflect profit spit methodology.   

Associate partner Bernard Damsma retired in March 2021.

Hamelink & Van den Tooren

Hamelink & Van den Tooren is an independent tax law firm which provides high level tax advisory services, to SME and large listed companies with cross-border operations. Consultancy is proffered in corporation tax for international operating entities. M&A has developed as a robust service line with mandates from Dutch insurance and underwriters on transactions. Practitioners Jan van den Tooren and Servaas van Dooren are supported by three partners and two tax advisors.

All transfer pricing activity and associated clients remain confidential.

Houthoff

Houthoff has significantly increased its tax practice over recent years. The firm now registers 20 tax professionals. The department is led by financial and transaction expert Sylvia Dikmans. It offers clients a full-service tax offering, encompassing direct and indirect taxation for corporate, financial, and private clients. Concerted focus on cross-border M&A transactions has seen a pivot to the Asia market. Automotive, renewables, real estate and automotive are thematic specialisms. 

The Houthoff transfer pricing team designed and implemented appropriate transfer pricing models for the following intragroup transactions in the property management sector. It also handled arm's length remuneration for intercompany financing activities.

Loyens & Loeff

Loyens & Loeff is known for its strong transfer pricing practice across the Benelux region, with the transfer pricing department in the Netherlands being one of the strongest in the firm. The team is led by Harmen van Dam, who also leads the international tax services practice group. Mark van Casteren is the other notable partner in the team. It also includes several prominent economists and financial experts, including Dominique Afink. It counsel's clients on all fiscal and legal transfer pricing topics. 

The practice is preparing a rare transfer pricing dispute case pertaining to business loans for MNE investors in the Dutch market. It advised differentiated firms on arm’s length leverage levels and interest rates in the real estate sector.

Transfer pricing associates Lucia Sahin and Rogier Sterk departed in September 2020 and January 2021, respectively.

Norton Rose Fulbright

The transfer pricing team based in Amsterdam supports other Norton Rose Fulbright offices globally. The team specialises in advising on financial transactions, such as intragroup loans, cash pools and guarantees. In addition, the team has extensive orientation in intragroup transactions, transfer pricing documentation and dispute resolution. Partner Bart le Blanc is the senior TP contact.

Recent highlights include intragroup financing counsel to an automotive client pertaining to unaffiliated lenders through bond issuances. It also provided Securitization services to a Lebanese client involving investment loans. 

Simmons & Simmons

Partner Monique van Herksen leads the transfer pricing team at Simmons & Simmons. She is leading an effort to roll out a transfer pricing practice across the firm’s network. 

The firm advised an MNE group on MAP activity to thwart double taxation liabilities and completed economic analysis for intra-group financial transactions.

Taxperience

A former Andersen Tax & Legal firm, Taxperience continues to operate a specialist transfer pricing team. It includes tax advisers including founders Ramon and Ruben Van Aarle, as well as economic and financial advisers including Josine Vos. Through its diversified team, the practice provides clients with all economic and legal opinions related to transfer pricing policy. 

The firm worked counselled a software company on IP transfer valuation inclusive of lump-sum, license agreement, contingent royalty. Pandemic interest adjustments were provided for domestic sectors.