TPGenie continues to lead the way in streamlining global transfer pricing compliance — and we’re excited to announce our latest enhancement: the full implementation of the German Transfer Pricing Transaction Matrix.
Designed to meet the latest requirements set by the German tax authorities, the German Transaction Matrix is now available in TPGenie and fully aligned with Example 1 of the official specification issued by the German Ministry of Finance. You can review the official BMF documentation here: BMF Schreiben – Transaktionsmatrix vom 2. April 2025 (PDF)
What is the German Transfer Pricing Transaction Matrix?
The German Transaction Matrix is a structured table that outlines key intercompany transactions and must be included in the local file as per §90 AO requirements. It supports German tax authorities in performing risk assessments and is increasingly expected in audits and documentation reviews.
TPGenie now automatically generates this matrix for each relevant entity, including all required fields such as:
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Transaktionstype
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Beteiligte Parteien
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Funktions- und Risikoanalyse
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Verrechnungspreismethode
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Vertragliche Grundlage
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Volumen
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Abweichung von der Regelbesteuerung
If the fields “Volumen”, “Vertragliche Grundlage”, and “Abweichung von der Regelbesteuerung” may be blank if this data was not tracked in previous years. If you’d like to start populating these fields going forward, we can activate them in your Financial Details upload configuration. This ensures seamless integration into future (and even retrospective) documentation cycles.
How to Include the Matrix in Your Local File
Adding the German Transaction Matrix to your transfer pricing documentation is easy in TPGenie. Simply insert the following variable into your document template. This will append the transaction matrix as an appendix to your local file, fully formatted and ready for submission. Furthermore, we can automate with the use of conditions the template in such way it automatically appears only in your German entities’ local file documentation.
Stay Compliant with German TP Requirements
As Germany continues to tighten its transfer pricing reporting framework, TPGenie ensures your documentation remains audit-ready, OECD-compliant, and in line with local regulations. With automation, dynamic data mapping, and configurable upload options, the German Transaction Matrix is now just another feature that helps you stay one step ahead.
Need help enabling the full matrix?
Contact our support team, and we’ll configure your upload template so these fields can be tracked and reported from today onward.
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