Transfer pricing and Covid-19: postponement of documentation

As a reminder, some companies are subject to a lighter transfer pricing documentation requirement when certain criteria are met, namely:

– An annual pre-tax figure or gross balance sheet assets of at least 50 million euros;

– Holding at the end of the financial year, directly or indirectly, more than half of the capital or voting rights of a legal entity satisfying one of the conditions mentioned in point 1;

– Be held in the same way as in point 2 by such an entity;

– Be a member of an integrated group where that group includes a legal entity which meets one of the conditions mentioned.

The declaration (n°2257) must be sent within six months of the filing of the statement of results.

Following the new deadline for the filing of the declaration of results, the administration has just specified that the declaration can be filed until December 31, 2020.

 

Following these changes, our team is at your disposal to assist you in completing this formality. Please email [email protected] for more information.