Transfer prices

Transfer prices are prices that are charged by related persons. Nowadays they represent one of the most risky areas of international taxation. Companies which do businesses with related parties must prepare a transfer pricing documentation detailing pricing policy.

In recent years, the tax authorities are constantly inspecting the transfer pricing documentation of companies. Therefore it is necessary for companies operating cross-border, to consistently, reliably and promptly determine a transfer pricing system. Effective transfer pricing documentation greatly reduces the risk of double taxation and an expensive and lengthy debate with tax authorities.

At LeitnerLeitner, we have long-standing international experience and highly educated professionals in the field of transfer pricing, who provide you with comprehensive assistance both in determining the transfer pricing policy and with the preparation of transfer pricing documentation. An adequate documentation allows you to do business successfully and prevents the occurrence of unexpected tax burdens.

Our advantage is experience in various industries and the ability to communicate in several languages; additionally we are in close contact with our partner companies in Vienna, Linz, Salzburg, Zurich, Budapest, Bratislava, Prague, Zagreb, Sarajevo and Belgrade, which enables us international cooperation and advising. We also have access to the widest databases, which offer the possibility of checking the proposed solutions in the field of transfer pricing.

Our services in the field of transfer prices include:

  • transaction overview, risk and function analysis, the design and implementation of transfer pricing systems

  • review of existing transfer pricing policy and options for improvement / optimization

  • preparation and support when preparing internal contracts for the supply of goods, services, etc

  • complete preparation or preventive overview of transfer pricing documentation in accordance with current tax legislation

  • determining the margin using databases (e.g. AMADEUS)

  • representing in tax inspections of transfer pricing documentation

Your Experts

Blaž Pate

Tax advisor | Partner

Jure Mercina

Tax Advisor | Partner