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There have been several changes to German Transfer Pricing rules in the past months. Read more for additional information.
On 14 July 2021, the “Verwaltungsgrundsätze Verrechnungspreise” (Administrative Principles Transfer Pricing, in the following “administrative principles 2021”) were published.
In Germany, the Federal Ministry of Finance has published the Administrative Principles 2020. These replace the version of 2005 to some extent, but there is a greater emphasis on procedural aspects.
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