Rabea Lingier

Rabea Lingier

Baker & McKenzie Partnerschaft von Rechtsanwälten und Steuerberatern mbB


Rabea Lingier is an 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