{"id":34335,"date":"2024-07-30T16:00:00","date_gmt":"2024-07-30T14:00:00","guid":{"rendered":"https:\/\/rechtsanwalt.fr\/?p=34335"},"modified":"2025-03-12T10:10:45","modified_gmt":"2025-03-12T09:10:45","slug":"prix-de-transfert-verrechnungspreise-en-allemagne","status":"publish","type":"post","link":"https:\/\/rechtsanwalt.fr\/fr\/prix-de-transfert-verrechnungspreise-en-allemagne\/","title":{"rendered":"Prix de transfert (\u00ab Verrechnungspreise \u00bb) en Allemagne"},"content":{"rendered":"\n<p>31 juillet 2024<\/p>\n\n\n<div class=\"boimg-circle-rechtsgebiete-team-kontakt boimg-left-space\">\n<div class=\"boimg-circle_img1\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/equipe\/audrey-bourquin\/\"><img decoding=\"async\" src=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/01\/portrait_audrey_bourquin_epp.jpg\"><\/a><\/div>\n<div class=\"botext-circle\"><a href=\"https:\/\/rechtsanwalt.fr\/fr\/equipe\/audrey-bourquin\/\">Audrey Bourquin <sup>DJCE<\/sup><\/a><\/div>\n<div class=\"botext-circle-sub\">Rechtsanw\u00e4ltin\/Avocat<\/div>\n<div class=\"botext-circle-sub\"><a onclick=\"return gtag_report_conversion('mailto:bourquin@rechtsanwalt.fr');\" href=\"mailto:bourquin@rechtsanwalt.fr\">bourquin@rechtsanwalt.fr<\/a><\/div>\n<div class=\"botext-circle-sub-tel\"><a href=\"tel:00497221302370\">+49 (0) 7221 30 23 70<\/a><\/div>\n<\/div>\n<div style=\"height:40px\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Les prix de transfert sont les prix auxquels une entreprise transf\u00e8re des biens corporels, des actifs incorporels ou rend des services \u00e0 des entreprises associ\u00e9es, ce sont <strong>les prix des transactions entre entit\u00e9s d\u2019un m\u00eame groupe et r\u00e9sidentes d\u2019Etats diff\u00e9rents<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img decoding=\"async\" width=\"960\" height=\"1000\" src=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/08\/12_AB_publication_Prix-de-transfert-en-Allemagne.jpg\" alt=\"\" class=\"wp-image-34373\" style=\"width:380px;height:auto\" srcset=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/08\/12_AB_publication_Prix-de-transfert-en-Allemagne.jpg 960w, https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/08\/12_AB_publication_Prix-de-transfert-en-Allemagne-288x300.jpg 288w, https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/08\/12_AB_publication_Prix-de-transfert-en-Allemagne-768x800.jpg 768w, https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/08\/12_AB_publication_Prix-de-transfert-en-Allemagne-677x705.jpg 677w\" sizes=\"(max-width: 960px) 100vw, 960px\" \/><\/figure>\n\n\n\n<p>Les prix de transfert r\u00e9pondent au principe du \u00ab <strong>prix de pleine concurrence<\/strong> \u00bb (\u00ab <em>Fremdvergleichsgrundsatz<\/em> \u00bb ou \u00ab <em>arm\u2019s lenght principle<\/em> \u00bb).<\/p>\n\n\n\n<p>Le prix de pleine concurrence se d\u00e9termine suite \u00e0 une analyse \u00e9conomique dite fonctionnelle et de risque, qui permet de d\u00e9terminer quelle m\u00e9thode de prix de transfert est la plus adapt\u00e9e pour r\u00e9mun\u00e9rer la transaction. En g\u00e9n\u00e9ral, les m\u00e9thodes de prix de transfert standard accept\u00e9es en droit fiscal allemand sont :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la m\u00e9thode du prix comparable sur le march\u00e9 libre (\u00ab <em>Preisvergleichmethode<\/em> \u00bb),<\/li>\n\n\n\n<li>la m\u00e9thode du prix de revente (\u00ab <em>Wiederverkaufspreismethode<\/em> \u00bb) et<\/li>\n\n\n\n<li>la m\u00e9thode du prix de revient major\u00e9 (\u00ab <em>Kostenaufschlagsmethode<\/em> \u00bb).<\/li>\n<\/ul>\n\n\n\n<p>De plus, des obligations documentaires sont en principe \u00e0 respecter afin de justifier les prix de transfert appliqu\u00e9s (local file, master file, CbC reporting).<\/p>\n\n\n\n<div style=\"height:22px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\nNous sommes \u00e0 votre disposition pour toute question relative \u00e0 la fiscalit\u00e9 applicable \u00e0 votre groupe de soci\u00e9t\u00e9s.<br><a style=\"font-family: Calibri Bold,Open Sans Bold; color: #023f7c;\" href=\"mailto:welcome@rechtsanwalt.fr\">welcome@rechtsanwalt.fr<\/a>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<iframe loading=\"lazy\" src=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/08\/AB_publication_Prix-de-transfert-en-Allemagne.pdf\" id=\"printFrame\" width=\"0\" height=\"0\" frameborder=\"0\"><\/iframe>\n<a href=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/08\/AB_publication_Prix-de-transfert-en-Allemagne.pdf\" target=\"_blank\" class=\"print-link\" rel=\"noopener noreferrer\">Ouvrir PDF<\/a>\n<a class=\"print-link\" onclick=\"print()\">Imprimer<\/a>\n\n\n\n<div style=\"height:5px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<br>\n<a href=\"https:\/\/expertisecomptable.de\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><img decoding=\"async\" style=\"padding-left: 0px; vertical-align: text-top;\" src=\"https:\/\/rechtsanwalt.fr\/wp-content\/uploads\/2024\/03\/logo_web_epp_tax_posts.png\" alt=\"EPP TAX\" width=\"170\" height=\"25\"><\/a>\n<br>\nAvec le d\u00e9veloppement de notre branche d\u2019activit\u00e9 EPP TAX, nous accompagnons les soci\u00e9t\u00e9s fran\u00e7aises, belges et suisses et leurs filiales en Allemagne dans toutes les probl\u00e9matiques fiscales, comptables et de gestion des ressources humaines rencontr\u00e9es outre-Rhin.<br>\n<a style=\"font-family: Calibri Bold,Open Sans Bold; color: #0c795e;\" href=\"mailto:welcome@expertisecomptable.de\">welcome@expertisecomptable.de<\/a>\n<br>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>31 juillet 2024 Les prix de transfert sont les prix auxquels une entreprise transf\u00e8re des biens corporels, des actifs incorporels ou rend des services \u00e0 des entreprises associ\u00e9es, ce sont les prix des transactions entre entit\u00e9s d\u2019un m\u00eame groupe et r\u00e9sidentes d\u2019Etats diff\u00e9rents. Les prix de transfert r\u00e9pondent au principe du \u00ab prix de pleine [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[252],"tags":[],"class_list":["post-34335","post","type-post","status-publish","format-standard","hentry","category-fiscalite-des-entreprises"],"_links":{"self":[{"href":"https:\/\/rechtsanwalt.fr\/fr\/wp-json\/wp\/v2\/posts\/34335","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rechtsanwalt.fr\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rechtsanwalt.fr\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rechtsanwalt.fr\/fr\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/rechtsanwalt.fr\/fr\/wp-json\/wp\/v2\/comments?post=34335"}],"version-history":[{"count":0,"href":"https:\/\/rechtsanwalt.fr\/fr\/wp-json\/wp\/v2\/posts\/34335\/revisions"}],"wp:attachment":[{"href":"https:\/\/rechtsanwalt.fr\/fr\/wp-json\/wp\/v2\/media?parent=34335"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rechtsanwalt.fr\/fr\/wp-json\/wp\/v2\/categories?post=34335"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rechtsanwalt.fr\/fr\/wp-json\/wp\/v2\/tags?post=34335"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}