New legal structure Deloitte Netherlands per 1 October 2024

The legal structure of Deloitte Netherlands has changed as of 1 October 2024. This change does not affect running contracts, engagements and our level of service. However, invoices and correspondence you receive from us will be in accordance with the legal entities stated below after this date.

The legal structure of Deloitte Netherlands has changed as follows from 1 October 2024:

• The IT Audit, Third Party Assurance, and ESG Assurance activities and related engagements have been transferred from Deloitte Risk Advisory B.V. to Deloitte Accountants B.V.;
• Deloitte Risk Advisory B.V., Deloitte Financial Advisory B.V. and Deloitte Consulting B.V. have legally merged, with Deloitte Consulting B.V. as the acquiring company of the merger, under a new statutory name: Deloitte Consultative Services B.V.;
  
  • All shares of Deloitte Consultative Services B.V. are held by Deloitte Holding B.V.;
  • All shares of Deloitte Forensic & Dispute Services B.V. are held by Deloitte Consultative Services B.V. As of 21 November 2024, the same applies to Deloitte Benefits & Pension Advisory B.V.;
• Deloitte Legal B.V. and Deloitte Belastingadviseurs B.V. have legally merged, with Deloitte Belastingadviseurs B.V. as the acquiring company of the legal merger, under a new statutory name: Deloitte Tax & Legal B.V.
• All shares of Deloitte Accountancy & Advies B.V. have been transferred from Deloitte Holding B.V. to Deloitte Belastingadviseurs B.V. (Deloitte Tax & Legal B.V. as of 1 October).

The legal structure of Deloitte Netherlands, taking into account the above changes, is as follows:

^* As of December 1, 2024, Jamie Gatt has been appointed as a director of Coöperatief Deloitte U.A., Deloitte Holding B.V. and its underlying subsidiaries as outlined above.

In the organizational chart, the statutory directors of the respective entity are italicized.

Since there is no natural person with more than 25% of the shares, voting rights, or economic interest, or who has actual control, the members of the statutory board of the respective company (or the directors of the legal entity-director) are designated as pseudo Ultimate Beneficial Owners.