Our legal structure
Coöperatie PricewaterhouseCoopers Nederland U.A. (the Coöperatie) is the sole shareholder of Holding PricewaterhouseCoopers Nederland B.V. (the Holding). As the Coöperatie is the group head of PwC NL, the Supervisory Board has been set up at the level of the Coöperatie. In accordance with the Wta the Supervisory Board also supervises PricewaterhouseCoopers Accountants N.V.
The private limited liability companies owned by the professional practitioners (‘Werk-BVs’) are members of the Coöperatie. The Coöperatie has concluded association agreements with each of the Werk-BVs. Under these agreements, the professional practitioners are made available by the Werk-BVs to practise one of the professions within the Lines of Service (Assurance, Tax & Legal and Advisory) in exchange for a management fee.
The Coöperatie has the following operational subsidiaries:
- Holding PricewaterhouseCoopers Nederland B.V.
- PricewaterhouseCoopers B.V.
- PricewaterhouseCoopers Accountants N.V. (‘Assurance’)
- PricewaterhouseCoopers Belastingadviseurs N.V. (‘Tax & Legal’)
- PricewaterhouseCoopers Advisory N.V. (‘Advisory’)
- PricewaterhouseCoopers Compliance Services B.V.
- PricewaterhouseCoopers Certification B.V.
- PricewaterhouseCoopers Pensions, Actuarial & Insurance Services B.V.
- PricewaterhouseCoopers Deelnemingen B.V.
Simplified legal structure
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