Rabea Lingier

Rabea Lingier

Baker & McKenzie Partnerschaft von Rechtsanwälten und Steuerberatern mbB


Rabea Lingier is a senior associate and member of the German Tax Practice Group in Dusseldorf. She assists and advises multinational enterprises in international tax and transfer pricing matters. Rabea´s spectrum of work covers all aspects of tax planning and dispute resolution.

Before joining the Firm in 2016, she worked in the International Tax / Transfer Pricing team at a Big Four accounting firm.

Practice Focus

Rabea represents and works with clients on solving issues in transfer pricing, international tax planning and optimization of business change.

Representative Legal Matters

  • Advises on ordinary and extraordinary business transactions.
  • Prepares transfer pricing documentations (local file and master file) as well as transfer pricing policies.
  • Prepares statements and opinions on individual tax questions, inter alia permanent establishments, CFC rules, transfer of functions, etc.
  • Supports clients in tax audits and correspondence with tax administrations; assists in controversy and litigation cases.
  • Provides advice on tax effective supply chain management, IP planning, etc.
  • Supports clients in mutual agreement procedures as well as advance pricing agreements.


  • Certified Tax Advisor (Steuerberater)~Germany (2018)


  • Maastricht University (LLM) (2014)
  • Maastricht University (LLB) (2013)


  • Dutch
  • English
  • French
  • German


Co-author (with Stephan Schnorberger), Client Alert - Steuerrechtsänderungen zu Verrechnungspreisen 2020

Co-author (with Stephan Schnorberger), Client Alert - Changes in transfer pricing rules 2020 Update

Co-author (with Stephan Schnorberger), “Chapter 7 Germany“, The Transfer Pricing Law Review - Third Edition, June 2019, p. 68-79

Author, "The Implementation of the "Authorised OECD Approach" under German Law and Its Relation to Tax Treaties Already in Force – Can the "Authorised OECD Approach" Be Applied Retrospectively?," Bulletin for International Taxation, 2015, (Volume 69), No. 3, 19 February 2015