Transfer Pricing
Transfer Pricing in Germany and The Netherlands
Transactions between affiliated companies should be at arm’s length, as if they were transactions between third parties. However, this is often not the case.
Particularly in cross-border transactions within multinationals, prices are mostly not at arm’s length. If the tax authorities discover this, they will adjust the agreed-upon prices to arm’s length prices. In practice, however, this appears to be quite complex. To solve this issue, many countries have implemented Transfer Pricing Rules.
Dutch and German Transfer Pricing Rules
If affiliated companies are established both in the Netherlands and in Germany, they will have to comply with Dutch and German Transfer Pricing Rules.
Dutch and German Transfer Pricing Rules:
Contact
Freerk Gatjens
+31 (0)88 288 38 01
+31 (0)6 12 01 12 08
fgatjens@deloitte.nl
Material on this website is © 2013 Deloitte Global Services Limited, or a member firm of Deloitte Touche Tohmatsu Limited, or one of their affiliates. See Legal for copyright and other legal information.
Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see deloitte.nl/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.
In The Netherlands the services are provided by independent subsidiaries or affiliates of Deloitte Holding B.V., an entity which is registered with the trade register in The Netherlands under number 40346342.