Amended Finance Minister Circular dated 12 December 2024: Changes for Financial Transactions, Amount B and Global Workforce

Type

Journal

Author

Heidecke, B.; Lappe, S.; Nolden, N.; Reichel, C.

Country

Germany

Published Date

April 14, 2025

DOI

https://doi.org/10.59403/fj3yyv

Document

Go to Tax Research Platform

Issue

International Transfer Pricing Journal 2025 (Volume 32), No. 3

The German Federal Ministry of Finance has published a revised transfer pricing interpretation note. These Administrative Principles provide updated guidance on intercompany finance and secondments, and first-time guidance on Amount B.

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Amended Finance Minister Circular dated 12 December 2024: Changes for Financial Transactions, Amount B and Global Workforce