Internatio­nales Steuer­recht

German Federal Ministry of Finance publishes Administrative Principles Transfer Pricing 2023

The German Federal Ministry of Finance (BMF) has issued new Administrative Principles on Transfer Pricing. After less than two years, the previous principles from 2021 will be replaced. The new version focuses in particular on changes in the area of the price adjustment clause and on financing relationships within the group. The position of the tax authorities on the transfer of functions taxation is now also integrated.

Our colleagues from our German Taxand member firm, Flick Gocke Schaumburg provide an overview and explain the practical implications for companies.

Read the full article here.

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