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The allocation of income from intangibles depends on both legal ownership and actual value creation. The transfer pricing decree applicable from the 2026 tax year requires affected groups to undertake a more detailed assessment. Our article examines the key aspects of DEMPE analysis, the importance of decision-making and control over risks, and the documentation requirements.
The VAT treatment of parking spaces related to residential properties is not always straightforward. Whether an item is referred to as a garage, parking space or carport is not decisive in itself; several factors need to be assessed together to determine the correct VAT rate.
The planned tightening of the VAT return M-sheet reporting requirements, originally scheduled to take effect on 1 July 2026, will not enter into force. Under the submitted bill, businesses may continue to fulfil their reporting obligations in accordance with the previous rules, meaning that no IT or administrative transition will be required in this area.
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