EYEY

Germany publishes administrative guidance on Transaction Matrix

|Tax Alerts, National/Federal Taxation, T ...|Germany
Germany

  • Following recent legislative changes to the German transfer pricing (TP) documentation scope and filing requirements, the German tax authorities, on 2 April 2025, issued administrative guidance on the additional requirement to prepare a "Transaction Matrix."
  • Taxpayers are required to (automatically) submit the Transaction Matrix within 30 days upon receipt of a tax audit order.
  • Taxpayers should be a…

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