Germany: Application of transaction matrix requirement for transfer pricing

The matrix outlines key aspects of business transactions.

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July 15, 2025

The German Ministry of Finance in April 2025 issued a fact sheet detailing the implementation of new transaction matrix rules for transfer pricing.

Introduced under the Fourth Bureaucracy Relief Act in October 2024, the matrix outlines key aspects of business transactions. Notably, the document specifies required components, submission timelines, and potential penalties for non-compliance, emphasizing the need for thorough compliance with the updated transfer pricing documentation regulations.


For more information, contact a KPMG tax professional in Germany:

David Leuwer |  dleuwer@kpmg.com

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