Nachreichungspflicht bei Betriebsprüfung
Definition
Failure to provide TP docs within deadlines can lead to tax authority rejecting arm's length prices, resulting in upward adjustments, interest, and negligence penalties.
Key Findings
- Financial Impact: €10,000+ per audit in tax/interest/penalty adjustments (typical for undocumented transactions)
- Frequency: Per Betriebsprüfung or ad-hoc request
- Root Cause: Authority to request anytime; auto-submission trigger; no materiality threshold per transaction once group thresholds exceeded
Why This Matters
This pain point represents a significant opportunity for B2B solutions targeting Holding Companies.
Affected Stakeholders
Steuerberater, Managing Director, Internal Audit
Deep Analysis (Premium)
Financial Impact
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Current Workarounds
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Methodology & Sources
Data collected via OSINT from regulatory filings, industry audits, and verified case studies.
Related Business Risks
Verspätungszuschlag bei Transfer Pricing Dokumentation
Manuelle Erstellung der Transfer Pricing Dokumentation
Manuelle Cash Pool Compliance Kosten
Organshaftung bei Verletzung der Kapitalabflussregeln
Betriebsprüfungen bei Cash Pooling
Fehlende Arm's Length Dokumentation
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