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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.


Florian Gimmler is a partner in the Tax Practice Group in the Frankfurt office. For more than 14 years, Florian Gimmler has been advising clients in various industries on all aspects of international corporate tax law, in particular transfer pricing. Florian joined Baker McKenzie in January 2021 after having held the position as international tax partner at a Big Four accounting firm for five years. He holds a diploma in International Business Administration from Justus-Liebig University Gießen and is a certified German tax advisor and is, amongst others, a member of the International Fiscal Association, the Tax Advisors Association and the EMEA TP Steering Committee of Baker McKenzie.


Dr. Stephan Schnorberger works for international businesses to facilitate cross-border activities in today's tax environment and to advocate the rule of law in transfer price controversies. Stephan also supports businesses by economic analysis and advocacy in competition matters such as business combinations, cartel damage cases and questions of abuse market power. Stephan is recurrently recognized as top advisor in international tax and transfer pricing on a global and national scale in industry rankings such as Euromoney Expert Guides, Wirtschaftswoche, Handelsblatt Research Institute, JUVE.