{"id":26395,"date":"2026-07-16T09:29:54","date_gmt":"2026-07-16T07:29:54","guid":{"rendered":"https:\/\/www.gamapa.de\/fields-of-advice\/tax-consultancy\/verrechnungspreise\/"},"modified":"2026-10-22T10:26:06","modified_gmt":"2026-10-22T08:26:06","slug":"transfer-prices","status":"publish","type":"page","link":"https:\/\/www.gamapa.de\/en\/fields-of-advice\/tax-consultancy\/transfer-prices\/","title":{"rendered":"Transfer Prices"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Mastering complexity, seizing global opportunities.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Do you conduct business internationally through your own group companies? If so, cross-border intra-group transactions are likely a regular part of your business. These transactions are subject to the so-called arm\u2019s-length principle, which means that transfer prices for all goods and services must be agreed upon as they would be between unrelated third parties\u2014that is, on arm\u2019s-length terms.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Depending on the volume of intra-group transactions and the size of the company, there are various documentation requirements\u2014ranging from the Master File and Local File to country-by-country reports. The Master File and Local File must be prepared in a timely manner and submitted during tax audits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We combine in-depth expertise to provide tailored and efficient services for companies operating internationally.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Our Areas of Expertise<\/strong><\/h3>\n\n\n\n<div class=\"wp-block-pb-accordion-item c-accordion__item js-accordion-item no-js\" data-initially-open=\"false\" data-click-to-close=\"true\" data-auto-close=\"true\" data-scroll=\"false\" data-scroll-offset=\"0\"><h2 id=\"at-263950\" class=\"c-accordion__title js-accordion-controller\" role=\"button\"><strong>1. Transfer Pricing Documentation &amp; Compliance<\/strong><\/h2><div id=\"ac-263950\" class=\"c-accordion__content\">\n<ul class=\"wp-block-list\">\n<li>Preparation of master files, local files, and country-by-country reports (CbCR)<\/li>\n\n\n\n<li>Preparation of documentation for extraordinary business transactions (such as transfers of functions)<\/li>\n\n\n\n<li>Assistance with the drafting of contracts <\/li>\n\n\n\n<li>Conducting benchmark studies for transfer pricing analysis<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-pb-accordion-item c-accordion__item js-accordion-item no-js\" data-initially-open=\"false\" data-click-to-close=\"true\" data-auto-close=\"true\" data-scroll=\"false\" data-scroll-offset=\"0\"><h2 id=\"at-263951\" class=\"c-accordion__title js-accordion-controller\" role=\"button\"><strong><strong>2. Strategic Consulting &amp; Design<\/strong><\/strong><\/h2><div id=\"ac-263951\" class=\"c-accordion__content\">\n<ul class=\"wp-block-list\">\n<li>Development and support for the implementation of transfer pricing policies and strategies (transfer pricing) <\/li>\n\n\n\n<li>Planning and support for restructuring initiatives (e.g., international expansion, internal reorganizations)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-pb-accordion-item c-accordion__item js-accordion-item no-js\" data-initially-open=\"false\" data-click-to-close=\"true\" data-auto-close=\"true\" data-scroll=\"false\" data-scroll-offset=\"0\"><h2 id=\"at-263952\" class=\"c-accordion__title js-accordion-controller\" role=\"button\"><strong>3. Tax Audits &amp; Defense<\/strong><\/h2><div id=\"ac-263952\" class=\"c-accordion__content\">\n<ul class=\"wp-block-list\">\n<li>Preparation for and defense during tax audits<\/li>\n\n\n\n<li>Assistance with mutual agreement procedures (MAP) to avoid double taxation<\/li>\n\n\n\n<li>Proactive legal certainty through advance pricing agreements (APA) <\/li>\n\n\n\n<li>Support during arbitration and court proceedings<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><strong>Your contact person:<\/strong><\/strong><\/h3>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"2399\" height=\"1600\" src=\"https:\/\/www.gamapa.de\/wp-content\/uploads\/2026\/07\/Riesselmann_gr_1-2399x1600.jpg\" alt=\"\" class=\"wp-image-25490\" srcset=\"https:\/\/www.gamapa.de\/wp-content\/uploads\/2026\/07\/Riesselmann_gr_1-2399x1600.jpg 2399w, https:\/\/www.gamapa.de\/wp-content\/uploads\/2026\/07\/Riesselmann_gr_1-600x400.jpg 600w, https:\/\/www.gamapa.de\/wp-content\/uploads\/2026\/07\/Riesselmann_gr_1-768x512.jpg 768w, https:\/\/www.gamapa.de\/wp-content\/uploads\/2026\/07\/Riesselmann_gr_1-50x33.jpg 50w, https:\/\/www.gamapa.de\/wp-content\/uploads\/2026\/07\/Riesselmann_gr_1-1600x1067.jpg 1600w, https:\/\/www.gamapa.de\/wp-content\/uploads\/2026\/07\/Riesselmann_gr_1-1536x1025.jpg 1536w, https:\/\/www.gamapa.de\/wp-content\/uploads\/2026\/07\/Riesselmann_gr_1-2048x1366.jpg 2048w\" sizes=\"auto, (max-width: 2399px) 100vw, 2399px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Heike Riesselmann<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For more information about our transfer pricing services, please visit:<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-buttons uagb-buttons__outer-wrap uagb-btn__default-btn uagb-btn-tablet__default-btn uagb-btn-mobile__default-btn uagb-block-816d7083\"><div class=\"uagb-buttons__wrap uagb-buttons-layout-wrap \">\n<div class=\"wp-block-uagb-buttons-child uagb-buttons__outer-wrap uagb-block-56285e91 wp-block-button\"><div class=\"uagb-button__wrapper\"><a class=\"uagb-buttons-repeater wp-block-button__link\" aria-label=\"\" href=\"https:\/\/www.hlb-tp.de\/\" rel=\"follow noopener\" target=\"_self\" role=\"button\"><div class=\"uagb-button__link\">HLB Schumacher Gantef\u00fchrer Transfer Pricing<\/div><\/a><\/div><\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mastering complexity, seizing global opportunities. Do you conduct business internationally through your own group companies? If so, cross-border intra-group transactions are likely a regular part of your business. These transactions are subject to the so-called arm\u2019s-length principle, which means that transfer prices for all goods and services must be agreed upon as they would be <a href=\"https:\/\/www.gamapa.de\/en\/fields-of-advice\/tax-consultancy\/transfer-prices\/\">[\u2026]<\/a><\/p>\n","protected":false},"author":1,"featured_media":13627,"parent":5654,"menu_order":10,"comment_status":"closed","ping_status":"closed","template":"templates\/template-simple-site.php","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"class_list":["post-26395","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Transfer Prices - GANTEF\u00dcHRER<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gamapa.de\/en\/fields-of-advice\/tax-consultancy\/transfer-prices\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transfer Prices - GANTEF\u00dcHRER\" \/>\n<meta property=\"og:description\" content=\"Mastering complexity, seizing global opportunities. Do you conduct business internationally through your own group companies? If so, cross-border intra-group transactions are likely a regular part of your business. 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