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Intercompany Reimbursement Agreement Template for Netherlands

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Key Requirements PROMPT example:

Intercompany Reimbursement Agreement

"I need an Intercompany Reimbursement Agreement under Dutch law between our Netherlands parent company and its German subsidiary, specifically covering IT service costs and shared employee expenses, with particular attention to transfer pricing compliance."

Document background
The Intercompany Reimbursement Agreement is essential for corporate groups operating in or through the Netherlands who need to formalize their internal cost allocation and reimbursement arrangements. This document is particularly crucial in the context of Dutch tax and corporate law requirements, where formal documentation of intercompany transactions is necessary for tax compliance and transfer pricing purposes. The agreement typically covers various types of costs including management fees, shared services, and operational expenses, while ensuring compliance with Dutch transfer pricing regulations and the arm's length principle. It's commonly used when one group entity incurs costs on behalf of others or provides centralized services that need to be properly allocated and reimbursed within the group structure.
Suggested Sections

1. Parties: Identification of the group companies entering into the agreement

2. Background: Context of the agreement, relationship between the parties, and purpose of the reimbursement arrangement

3. Definitions: Definitions of key terms used throughout the agreement

4. Scope of Reimbursement: Details of the costs, expenses, or services subject to reimbursement

5. Calculation Method: Methodology for calculating reimbursable amounts and allocation keys

6. Payment Terms: Timing, currency, and method of payments, including invoicing procedures

7. Documentation Requirements: Record-keeping obligations and supporting documentation needed for reimbursements

8. Transfer Pricing Compliance: Provisions ensuring compliance with transfer pricing regulations and arm's length principle

9. Tax Provisions: Treatment of VAT and other applicable taxes

10. Audit Rights: Rights to audit reimbursement calculations and supporting documentation

11. Term and Termination: Duration of the agreement and termination provisions

12. Governing Law and Jurisdiction: Specification of Dutch law as governing law and jurisdiction for disputes

13. Miscellaneous: Standard boilerplate provisions including severability, entire agreement, and amendments

Optional Sections

1. Service Level Requirements: Include when reimbursement relates to specific service levels or performance standards

2. Intellectual Property Rights: Include when reimbursable activities involve creation or use of intellectual property

3. Employee-Related Provisions: Include when reimbursement covers employee costs or secondment arrangements

4. Insurance Requirements: Include when specific insurance coverage is needed for reimbursable activities

5. Confidentiality: Include when reimbursement involves access to confidential information

6. Force Majeure: Include when external events might affect the ability to perform reimbursable activities

7. Group Company Accession: Include when additional group companies may join the arrangement in the future

Suggested Schedules

1. Schedule 1 - Reimbursable Items: Detailed list of costs, expenses, or services subject to reimbursement

2. Schedule 2 - Calculation Methodology: Detailed explanation of cost allocation methods and calculations

3. Schedule 3 - Transfer Pricing Documentation: Required documentation to support arm's length nature of arrangements

4. Schedule 4 - Service Levels: Detailed service level requirements if applicable

5. Schedule 5 - Invoicing Template: Standard format for invoicing and supporting documentation

6. Appendix A - Group Structure: Overview of corporate group structure and relationships

7. Appendix B - Contact Details: Key contact persons for various aspects of the agreement

Authors

Alex Denne

Head of Growth (Open Source Law) @ ¶¶Òõ¶ÌÊÓÆµ | 3 x UCL-Certified in Contract Law & Drafting | 4+ Years Managing 1M+ Legal Documents | Serial Founder & Legal AI Author

Relevant legal definitions



































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Relevant Industries

Financial Services

Manufacturing

Technology

Professional Services

Healthcare

Energy

Retail

Telecommunications

Pharmaceuticals

Consumer Goods

Industrial Services

Transportation and Logistics

Relevant Teams

Legal

Finance

Tax

Treasury

Compliance

Accounting

Corporate Governance

Shared Services

Internal Audit

Group Financial Control

Relevant Roles

Chief Financial Officer

Tax Director

Group Controller

Treasury Manager

Financial Controller

Legal Counsel

Transfer Pricing Manager

Head of Shared Services

Compliance Officer

Group Accountant

Corporate Finance Manager

International Tax Manager

Finance Director

Company Secretary

Industries








Teams

Employer, Employee, Start Date, Job Title, Department, Location, Probationary Period, Notice Period, Salary, Overtime, Vacation Pay, Statutory Holidays, Benefits, Bonus, Expenses, Working Hours, Rest Breaks,  Leaves of Absence, Confidentiality, Intellectual Property, Non-Solicitation, Non-Competition, Code of Conduct, Termination,  Severance Pay, Governing Law, Entire Agreemen

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