Industries

Helping clients meet their business challenges begins with an in-depth understanding of the industries in which they work. That’s why KPMG LLP established its industry-driven structure. In fact, KPMG LLP was the first of the Big Four firms to organize itself along the same industry lines as clients.

How We Work

We bring together passionate problem-solvers, innovative technologies, and full-service capabilities to create opportunity with every insight.

Learn more

Careers & Culture

What is culture? Culture is how we do things around here. It is the combination of a predominant mindset, actions (both big and small) that we all commit to every day, and the underlying processes, programs and systems supporting how work gets done.

Learn more

Germany: Changes to transfer pricing documentation requirements effective January 1, 2025

Changes introduced under Fourth Bureaucracy Relief Act include shorter response times and new “transaction matrix”

Share
December 3, 2024

The Fourth Bureaucracy Relief Act, passed in October 2024, introduced the following changes to transfer pricing documentation requirements in Germany effective January 1, 2025:

  • Transfer pricing documentation must be submitted within 30 days of receiving a tax audit notification, or at any time upon request by the tax authority (whether during the course of a tax audit or not). Previously such documentation was required to be submitted within 60 days and only upon request during the course of a tax audit.
  • A new “transaction matrix” is required as the core component of transfer pricing documentation.

Read a November 2024 report prepared by the KPMG member firm in Germany

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's Privacy Statement.

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline