Verspätungszuschlag bei Transfer Pricing Dokumentation
Definition
New 2025 rules mandate automatic submission of TP documentation within 30 days of tax audit notice, with €5,000 surcharge specifically for missing or late Transaction Matrix.
Key Findings
- Financial Impact: €5,000 surcharge per instance of late or missing Transaction Matrix
- Frequency: Per tax audit (Betriebsprüfung), triggered automatically without separate request
- Root Cause: Shortened 30-day deadline from 2025, mandatory submission upon audit notice, lack of contemporaneous preparation
Why This Matters
This pain point represents a significant opportunity for B2B solutions targeting Holding Companies.
Affected Stakeholders
CFO, Tax Manager, Controlling
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
Manuelle Erstellung der Transfer Pricing Dokumentation
Nachreichungspflicht bei Betriebsprüfung
Manuelle Cash Pool Compliance Kosten
Organshaftung bei Verletzung der Kapitalabflussregeln
Betriebsprüfungen bei Cash Pooling
Fehlende Arm's Length Dokumentation
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