{"id":26389,"date":"2026-07-16T09:29:54","date_gmt":"2026-07-16T07:29:54","guid":{"rendered":"https:\/\/www.gamapa.de\/dziedziny-swiadczonych-uslug-doradczych\/doradztwo-podatkowe\/verrechnungspreise\/"},"modified":"2026-10-22T10:03:07","modified_gmt":"2026-10-22T08:03:07","slug":"ceny-transferowe","status":"publish","type":"page","link":"https:\/\/www.gamapa.de\/pl\/dziedziny-swiadczonych-uslug-doradczych\/doradztwo-podatkowe\/ceny-transferowe\/","title":{"rendered":"Ceny transferowe"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Radzenie sobie ze z\u0142o\u017cono\u015bci\u0105, wykorzystywanie globalnych mo\u017cliwo\u015bci.<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Czy prowadz\u0105 Pa\u0144stwo dzia\u0142alno\u015b\u0107 mi\u0119dzynarodow\u0105 z w\u0142asnymi sp\u00f3\u0142kami w ramach grupy? W takim razie transgraniczne transakcje wewn\u0105trzgrupowe to u pa\u0144stwa codzienno\u015b\u0107. Obowi\u0105zuje tu tzw. zasada ceny rynkowej, co oznacza, \u017ce ceny transferowe za wszystkie dostawy i us\u0142ugi musz\u0105 by\u0107 ustalane tak, jak mi\u0119dzy niezale\u017cnymi stronami trzecimi, czyli na warunkach rynkowych.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">W zale\u017cno\u015bci od warto\u015bci transakcji wewn\u0105trzgrupowych i wielko\u015bci firmy obowi\u0105zuj\u0105 r\u00f3\u017cne wymagania dotycz\u0105ce dokumentacji \u2013 od dokumentacji g\u0142\u00f3wnej (Master File) i lokalnej (Local File) po raporty krajowe (Country-by-Country Reports). Dokumentacj\u0119 g\u0142\u00f3wn\u0105 i lokaln\u0105 trzeba sporz\u0105dzi\u0107 w odpowiednim terminie i przedstawi\u0107 podczas kontroli podatkowej.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0141\u0105czymy dog\u0142\u0119bn\u0105 wiedz\u0119 specjalistyczn\u0105, dzi\u0119ki czemu oferujemy dostosowane do potrzeb i skuteczne us\u0142ugi dla firm dzia\u0142aj\u0105cych na arenie mi\u0119dzynarodowej.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><strong>Nasze obszary doradztwa<\/strong><\/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-263890\" class=\"c-accordion__title js-accordion-controller\" role=\"button\"><strong><strong>1. Dokumentacja cen transferowych i zgodno\u015b\u0107 z przepisami<\/strong><\/strong><\/h2><div id=\"ac-263890\" class=\"c-accordion__content\">\n<ul class=\"wp-block-list\">\n<li>Tworzenie plik\u00f3w g\u0142\u00f3wnych i lokalnych oraz raport\u00f3w wed\u0142ug kraj\u00f3w (Country-by-Country Reports =CbCR)<\/li>\n\n\n\n<li>Tworzenie dokumentacji dotycz\u0105cej nietypowych transakcji biznesowych (np. przeniesienia funkcji)<\/li>\n\n\n\n<li>Pomoc przy sporz\u0105dzaniu um\u00f3w<\/li>\n\n\n\n<li>Przeprowadzanie bada\u0144 por\u00f3wnawczych w ramach analizy warunk\u00f3w rynkowych<\/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-263891\" class=\"c-accordion__title js-accordion-controller\" role=\"button\"><strong><strong><strong>2. Doradztwo strategiczne i planowanie<\/strong><\/strong><\/strong><\/h2><div id=\"ac-263891\" class=\"c-accordion__content\">\n<ul class=\"wp-block-list\">\n<li>Opracowywanie i wsparcie przy wdra\u017caniu wytycznych i strategii dotycz\u0105cych cen transferowych (ustalanie cen transferowych)<\/li>\n\n\n\n<li>Planowanie i wsparcie przy restrukturyzacjach (np. ekspansja zagraniczna, wewn\u0119trzne reorganizacje)<\/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-263892\" class=\"c-accordion__title js-accordion-controller\" role=\"button\"><strong><strong><strong><strong>3. Kontrole podatkowe i reprezentacja w sprawach podatkowych (obrona)<\/strong><\/strong><\/strong><\/strong><\/h2><div id=\"ac-263892\" class=\"c-accordion__content\">\n<ul class=\"wp-block-list\">\n<li>Przygotowanie do kontroli podatkowych i obrona podczas nich<\/li>\n\n\n\n<li>Wsparcie w procedurach uzgadniania (Mutual Agreement Procedure =MAP) maj\u0105cych na celu unikni\u0119cie podw\u00f3jnego opodatkowania<\/li>\n\n\n\n<li>Proaktywne zapewnienie pewno\u015bci prawnej dzi\u0119ki procedurom uzgadniania z wyprzedzeniem (Advance Pricing Agreement=APA)<\/li>\n\n\n\n<li>Wsparcie w post\u0119powaniach arbitra\u017cowych i s\u0105dowych<\/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>Osoba do kontaktu:<\/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\">Wi\u0119cej informacji o naszych us\u0142ugach w zakresie cen transferowych znajd\u0105 Pa\u0144stwo na:<\/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>Radzenie sobie ze z\u0142o\u017cono\u015bci\u0105, wykorzystywanie globalnych mo\u017cliwo\u015bci. Czy prowadz\u0105 Pa\u0144stwo dzia\u0142alno\u015b\u0107 mi\u0119dzynarodow\u0105 z w\u0142asnymi sp\u00f3\u0142kami w ramach grupy? W takim razie transgraniczne transakcje wewn\u0105trzgrupowe to u pa\u0144stwa codzienno\u015b\u0107. Obowi\u0105zuje tu tzw. zasada ceny rynkowej, co oznacza, \u017ce ceny transferowe za wszystkie dostawy i us\u0142ugi musz\u0105 by\u0107 ustalane tak, jak mi\u0119dzy niezale\u017cnymi stronami trzecimi, czyli na <a href=\"https:\/\/www.gamapa.de\/pl\/dziedziny-swiadczonych-uslug-doradczych\/doradztwo-podatkowe\/ceny-transferowe\/\">[\u2026]<\/a><\/p>\n","protected":false},"author":1,"featured_media":13630,"parent":5655,"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-26389","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>Ceny transferowe - 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\/pl\/dziedziny-swiadczonych-uslug-doradczych\/doradztwo-podatkowe\/ceny-transferowe\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ceny transferowe - GANTEF\u00dcHRER\" \/>\n<meta property=\"og:description\" content=\"Radzenie sobie ze z\u0142o\u017cono\u015bci\u0105, wykorzystywanie globalnych mo\u017cliwo\u015bci. Czy prowadz\u0105 Pa\u0144stwo dzia\u0142alno\u015b\u0107 mi\u0119dzynarodow\u0105 z w\u0142asnymi sp\u00f3\u0142kami w ramach grupy? W takim razie transgraniczne transakcje wewn\u0105trzgrupowe to u pa\u0144stwa codzienno\u015b\u0107. 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