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Transformations Team

Master change. Deliver lasting advantage.

The Transformations team is an integrated, multidisciplinary group of professionals spanning Tax, Legal, Finance, IT, Operations and HR and helping you manoeuvre complex transformations from design to delivery.

Change is constant — technological shifts, evolving customer expectations and shifting priorities across markets. For experienced leaders, the question isn’t whether change will come, but how to steer it.

Choose to move with change rather than react to it. Partner with people who understand its patterns, its friction and its potential — practitioners who translate disruption into strategy, governance, capability and tangible delivery. We help you reframe perspectives, unlock strategic opportunities and embed the capabilities that make change sustainable: clearer choices, faster decisions and outcomes that scale.

Together we’ll turn change into momentum — to develop, deploy and deliver what is required to thrive — aligning people, processes and technology so that renewed energy improves performance and enables growth. Not a one‑off, but a defined path with purpose and repeatable outcomes.

Watch our video to discover our holistic approach to transformations

How we can help you

Structure Transformations

We support clients by simplifying and realigning group structures through legal‑entity restructuring, enterprise‑model simplification and branchification.

What is Legal Entity Rationalisation (LER)?

Most companies have a legal‑entity set‑up that has grown more complex and costly over the years through acquisitions and divestments that are not aligned with their current strategic direction.

LER is the elimination of one or more entities from a group, creating an optimal structure to achieve business goals or remove dormant legacy companies.

According to Deloitte's 2024 Chief Legal Officer (CLO) Strategy report, legal-entity rationalisation has been identified as the highest-ranked¹ enterprise-wide transformation initiative overseen by the CLO.

¹For the US, Europe and Canada, it was highest-ranked; in Australia it ranked second.

We help our clients with legal‑entity transformations, ranging from simple housekeeping to highly complex restructurings — often starting with quick wins such as eliminating dormant companies in batches to achieve economies of scale, limit the impact on internal resources, upskill in‑house teams and embed a culture of simplification for subsequent waves.

Where appropriate, projects can instead begin with more material moves, such as collapsing tower structures or transferring subsidiaries to better align the group with strategic objectives and tax considerations.

Key drivers and benefits of LER

Finance Transformations

We support clients by redesigning finance and tax set-ups, restructuring treasury, increasing transparency and ensuring regulatory compliance.

Drivers of Finance Transformations

Evolving Regulatory Requirements: As tax regulations continue to change, companies need to adapt their tax functions to ensure compliance and mitigate risks associated with non-compliance.
Tax Digitalisation: The shift towards digital solutions in tax processes requires transformation of traditional tax functions to leverage technology for enhanced accuracy, efficiency and data accessibility.
Need for Data-Driven Tax: There is an increasing demand for tax functions to adopt a data-driven approach, utilizing analytics and insights to inform decision-making and improve overall tax strategy.
Future State Vision for the Tax Function: Establishing a clear vision for a future state Target Operating Model for the tax function drives the need for transformation across all dimensions, including governance, processes, technology, and performance measurement.
Performance Measurement: The growing emphasis on measuring the performance of tax functions encourages companies to implement frameworks that support continuous improvement and accountability.
Resource Optimisation: As organisations seek to maximise resources, there is a drive to ensure the tax function operates effectively, balancing compliance with strategic value creation.

How we can help

The Transformations team helps tax and finance directors and their teams to set up a practical, executable roadmap for achieving the desired future state of the tax and finance function as envisaged in the target operating model.
Our methodology is business‑value driven. We start by assessing importance and urgency and estimating the effort for each initiative, using input from key stakeholders in your organisation and challenging that with Deloitte expert opinion.
Our way of working is Agile‑based, with a phased approach according to priorities; the journey is driven by a Transformation Management Office (TMO) responsible for overall planning, communication and the management of synergies, dependencies and risks.
We can augment your team with any resources required both for process roles (in TMO), and for tax and finance specialist roles (e.g. Strategy, Processes, Technology, Sourcing).

People Transformations

We support with managing workforce transformations, covering works councils, regulatory compliance and pension and social security matters.

People Transformations is pivotal in guiding companies through significant changes, such as organisational restructuring, mergers and acquisitions, or spin-offs. Our approach ensures that employee transitions are managed effectively, ensuring continuity of operations and compliance.

Credentials: Find out how we helped our clients from concept to implementation.

Transferring 70 employees through a complex carve-out

Workforce transformations project

Deloitte supported the CHRO of a multinational consumer goods company to lead the successful transfer of approximately 70 employees during a complex, time-bound business carve-out process. We provided integrated, specialist expertise across employment law, immigration, tax, pensions and payroll, translating technical complexity into clear options and recommendations. Our work included sponsor licence applications, withholding tax treatment and pension transfer mechanics. Throughout, we informed and equipped the CHRO and senior stakeholders to make timely decisions, and implemented the agreed solutions in close coordination with client HR, payroll and finance teams to maintain momentum and meet critical carve-out milestones.

Deloitte facilitated employee and stakeholder engagement through town halls and Q&A sessions, and liaised with the Dutch works council and regulators to secure guidance and necessary consents.

As a result of the collaborative approach, all employees transferred successfully with no interruption to payroll or pension accrual, and immigration continuity was maintained. By absorbing niche technical tasks, presenting practical choices and thinking ahead to create concrete actions, we enabled the client to retain control and oversight while ensuring the demerger proceeded as planned without labour-related delay.

Functions involved: Tax, Legal, Operations, HR, PMO

Delivering a complex group restructuring across 16 jurisdictions

Structure transformations project

Deloitte supported the CEO, CFO and board to restructure a Dutch-headquartered house, garden and leisure retailer into separate functional pillars, aligning the organisation with a deconsolidated operating model and compliance standards while driving efficiencies and tax benefits. Over a five-month period, the client approved a detailed micro-steps plan that we produced, and retained control of priorities and sign-offs. We mobilised an international network of tax and legal specialists (including Deloitte teams from 15 jurisdictions and the client’s existing advisers) and translated complex technical issues into clear options so the executive team could decide with confidence. Our demand management approach scaled specialist resources as required and ensured consistent weekly Friday updates kept stakeholders aligned.

On execution, the client instructed and authorised 45 share transfers across 16 countries, the incorporation of eight holding companies and the demerger of the principal Dutch entity. We prepared and coordinated the execution of more than 700 legal documents, coordinated filings and secured regulatory approvals in at least seven jurisdictions, and managed minority shareholder mechanics. Throughout, we worked closely with client HR, tax, finance and legal leads to address niche issues — from transfer pricing and withholding tax treatment to operational considerations — and implemented the agreed changes in tight sequence to avoid disruption.

The result was a streamlined pillar structure, improved business control and demonstrable tax efficiency gains, delivered in five months compared with a typical 18-month timetable. By absorbing technical complexity and presenting practical choices, Deloitte enabled the leadership team to retain control and deliver a high-stakes transformation at pace.

Functions involved: Tax, Transfer Pricing, Finance, Legal, PMO

Streamlining EMEA legal entities for retail readiness

Structure transformations project

Deloitte supported the leadership team of a global sports apparel company to simplify its European legal entity structure by eliminating 27 entities across EMEA, positioning the business for its next chapter in retail. Over the course of the engagement, we assessed and confirmed the target entity scope, structure and transaction types across 23 countries, and formalised design decisions to establish the foundation for the EMEA legal entity structure target design.

Deloitte developed holistic legal entity structuring plans for each function — both at headquarters and local country level — through walk-the-walls sessions, alignment workshops and deep-dive discussions. Functional checklists were produced to identify and track transition milestones across all relevant functions, ensuring clarity and accountability throughout the process. We removed legal and operational barriers that had previously restricted the client's ability to own inventory and serve consumers across channels, and mitigated compliance and tax risks by facilitating the transition to one harmonised organisation across EMEA.

The result was a streamlined and future-ready legal entity structure, with 27 entities eliminated across the region, a clear target design established and the foundations laid for sustainable, compliant retail operations at scale. By translating structural complexity into practical, sequenced actions, we enabled the leadership team to make confident decisions and maintain momentum throughout the transformation.

Functions involved: Tax, Legal, Systems/IT, Operations

Redesigning EMEA's corporate structure for strategic growth

Structure transformations project

Deloitte supported the leadership team of a global luxury hotel and resort company to transform its EMEA branch structure into a corporate structure split across two distinct regions, mitigating tax and administrative risks and complexities while positioning the business for future strategic growth. Operating under tight deadlines driven by imminent legislative changes, we mobilised a locally customised, internationally coordinated team of more than 30 Deloitte practitioners and external advisers across six jurisdictions, ensuring both the bigger picture and local nuances were accounted for throughout.

Functions involved: IP, Legal, Tax, Transfer Pricing, PMO

Rationalising a global logistics giant's corporate structure across 44 countries

Structure transformations project

Deloitte supported the leadership team of a global logistics provider to rationalise its corporate structure as part of a post-merger integration programme, reducing more than 155 legal entities across 44 countries over a four-year period. We developed a holistic legal entity restructuring plan encompassing a functional blueprint, country sequencing and in-country milestone planning, giving the client a clear and structured path through a highly complex, multi-jurisdictional programme.

Throughout the programme, we preserved available tax attributes across the various entities to maximise tax benefits, and worked closely with client tax, legal, finance and operations leads to address niche issues and maintain momentum. The restructuring also simplified the client's systems setup, cost centre structure and labour relations framework — including works council structures — alleviating associated business risks and costs.

Functions involved: Tax, Legal, Valuations, PMO, Operations

Identifying the optimal holding jurisdiction for a mobility fintech company

Deloitte supported the leadership team of a mobility fintech company to identify the optimal jurisdiction for its top holding company, with a view to maximising tax efficiency, achieving regulatory simplicity and supporting future listing potential.

Deloitte mapped the existing group structure and governance model in detail, identifying key decision points and constraints affecting jurisdiction choice — including shareholder profile, investor rights, share transferability, substance requirements and existing obligations. We evaluated a range of candidate jurisdictions spanning onshore, EU and international financial centre options, assessing each across corporate tax regimes and treaty networks, withholding tax and repatriation considerations, substance and permanent establishment requirements, regulatory and listing regimes, prospective exchange and listing rules, investor and market perceptions, and compliance and administrative burdens.

Building on this analysis, Deloitte developed a series of alternative holding structures and produced a clear summary of the principal advantages and disadvantages of each option against the agreed criteria. To support the leadership team in making a well-informed and defensible decision, we produced a quantitative and qualitative scorecard comparing all options transparently and highlighting the most material trade-offs relevant to the client's strategic objectives.

Functions involved: Tax, Legal, Transfer Pricing

Removing 128+ entities for a global cold storage leader

Structure transformations project

Deloitte supported a global cold storage provider in delivering a phased, value-focused group restructuring across the EMEA region, aimed at removing 128+ legal entities and achieving significant audit simplification. Our work spanned a detailed entity complexity assessment, development of an optimal legal entity and financing structure incorporating tax optimisation considerations, and a structured, agile implementation roadmap — delivering go-lives across all functions and countries in a coordinated cadence to simplify the structure and enable strategic growth.

Functions involved: Tax/legal, Accounting, Systems/IT, Operations, PMO

Demerging a Dutch production site for a global pharmaceutical CDMO

Structure transformations project

We supported a global pharmaceutical CDMO in demerging the complete business operations of a single Dutch production site into a newly incorporated entity, as part of a broader legal entity rationalisation programme spanning 800+ entities. Our work covered the full demerger lifecycle — from quantifying rationalisation benefits and developing the demerger approach, to performing risk analysis, mapping critical path interdependencies and implementing a structured delivery cadence across all workstreams. Beyond execution, we preserved key tax attributes, reduced compliance costs and risk exposure, harmonised employee and customer experience, and developed reusable playbooks and tools to accelerate similar initiatives across other sites.

Functions involved: IP, Legal, Transfer Pricing, Tax

Find out how our team makes an impact

Transformations team members Joram de Haan and Arlette Verdonk work side by side with their clients. ‘We do not provide advice from the sideline but work closely together with the client to fully understand the intricacies of the organisation.’

Read the full story to hear their experiences.