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In brief

In February 2020, we provided an overview of the most important adopted and expected tax changes in German transfer pricing rules. We update this overview below:

  1. Codified Law
  2. Case Law
  3. Administrative Directives
  4. International Developments / OECD-Developments

Download the full alert in English and in German.

Author

Florian Gimmler joined Baker McKenzie in January 2021 after having held the position as International Tax Partner at a Big 4 accounting firm for 5 years. He holds a diploma in International Business Administration from Justus-Liebig University Gießen and is a certified German tax advisor since 2012. For more than twelve years Florian has been advising clients in various industries on all aspects of international corporate tax law, in particular transfer pricing.

Author

Dr. Stephan Schnorberger helps businesses on the tax challenges of running or changing their international supply chain. He devotes his experience in international tax, transfer pricing and business restructuring to solve issues in tax planning, audit defense, APAs and disputes with tax authorities. He also works heavily in valuations and regulatory economics. Stephan has for numerous years been recognized in the Euromoney Expert Guide survey among "The Best of the Best" Global Tax Advisors and Global Transfer Pricing Advisors.

Author