Pauschaler Zuschlag bei fehlender Transaktionsmatrix
Definition
New 2025 rules mandate a structured transaction matrix for intercompany transactions as part of transfer pricing documentation. Non-submission triggers a flat-rate surcharge during Betriebsprüfung.
Key Findings
- Financial Impact: €5,000 flat-rate surcharge per instance of non-submission
- Frequency: Per tax audit notification (30-day deadline)
- Root Cause: Manual reconciliation delays and lack of unified data basis across group entities
Why This Matters
This pain point represents a significant opportunity for B2B solutions targeting Holding Companies.
Affected Stakeholders
CFO, Tax Manager, Group Controller
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
Hoher Aufwand und Verzögerungen im Monatsabschluss
Manuelle Fehler bei Transaktionszuordnung
Manuelle Cash Pool Compliance Kosten
Organshaftung bei Verletzung der Kapitalabflussregeln
Betriebsprüfungen bei Cash Pooling
Fehlende Arm's Length Dokumentation
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