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An Intercompany Agreement sets clear rules for how different companies within the same group work together. Dutch companies use these vital contracts to spell out exactly how their related businesses share resources, transfer goods, or provide services to each other - from management support to intellectual property licensing.

Under Dutch tax and corporate law, these agreements help prove that transactions between related companies happen at fair market prices. They're especially important for multinational groups operating in the Netherlands, as they protect against transfer pricing issues and show tax authorities that company relationships follow proper business principles. Good agreements also make internal operations smoother by defining responsibilities, payment terms, and dispute procedures.

Set up Intercompany Agreements when establishing any significant business relationships between companies in your corporate group. This is especially crucial when Dutch entities start sharing services, transferring assets, or lending money to related companies - even if they're all part of the same organization.

These agreements become essential during tax audits, when Dutch authorities examine transfer pricing arrangements. They're also vital before corporate restructuring, mergers, or when expanding operations internationally. Having clear agreements in place helps prevent disputes between group companies, protects intellectual property rights, and ensures compliance with Dutch corporate governance requirements. Many companies create them during annual planning to document upcoming internal transactions.

• Intercompany Agreement Transfer Pricing: Core agreement documenting pricing methods and terms for goods or services between group companies, essential for Dutch tax compliance
• Intercompany Revolving Loan Agreement: Establishes flexible lending arrangements between related companies with renewable credit terms
• Intercompany Lease Agreement: Governs property or equipment leasing between group entities
• Intercompany Management Fees Agreement: Details compensation for shared management services and expertise
• Intercompany Subordination Agreement: Establishes priority of debt repayment between group companies

• Legal Departments: Draft and review Intercompany Agreements to ensure compliance with Dutch corporate law and tax regulations
• Board Members: Review and authorize agreements as official representatives of their respective group companies
• Financial Controllers: Monitor and implement transfer pricing arrangements and financial terms outlined in the agreements
• Tax Advisors: Guide structuring of agreements to meet Dutch tax requirements and prevent transfer pricing disputes
• Compliance Officers: Ensure ongoing adherence to agreement terms and maintain required documentation
• External Auditors: Review agreements during annual audits to verify proper intercompany transactions and pricing

• Company Details: Gather legal names, registration numbers, and addresses of all group entities involved
• Transaction Scope: Define exact services, goods, or resources being exchanged between companies
• Pricing Structure: Document market-based pricing methods and payment terms that satisfy Dutch transfer pricing rules
• Authority Check: Confirm signing authority levels within each company's governance structure
• Performance Metrics: Establish clear service levels, delivery terms, and quality standards
• Risk Assessment: Identify potential tax implications and compliance requirements for each party
• Documentation: Collect supporting evidence for pricing decisions and market comparisons

• Parties Section: Full legal names, registration numbers, and authorized representatives of all group companies
• Service Description: Detailed scope of services, goods, or resources being exchanged
• Pricing Terms: Clear pricing methodology, payment schedules, and currency specifications
• Duration Clause: Agreement period, renewal terms, and termination conditions
• Performance Standards: Specific service levels, quality metrics, and delivery requirements
• Compliance Section: Dutch transfer pricing requirements and tax reporting obligations
• Dispute Resolution: Choice of Dutch law, jurisdiction, and conflict resolution procedures
• Confidentiality: Data protection measures and information sharing limits

Intercompany Agreements are often confused with Business Acquisition Agreements, but they serve distinctly different purposes in Dutch corporate law. While both involve transactions between companies, their scope and application differ significantly.

• Purpose and Duration: Intercompany Agreements govern ongoing relationships between related companies within the same group, while Business Acquisition Agreements facilitate one-time purchases of entire businesses or substantial assets
• Pricing Mechanism: Intercompany Agreements focus on transfer pricing compliance and regular transaction pricing, whereas Business Acquisition Agreements deal with total purchase price and valuation methods
• Regulatory Focus: Intercompany Agreements primarily address tax compliance and group governance, while Business Acquisition Agreements concentrate on ownership transfer and due diligence requirements
• Party Relationship: Intercompany Agreements involve entities under common control, but Business Acquisition Agreements typically involve independent parties becoming connected through the transaction