Following the completion of most transfer pricing tasks relating to the 2025 financial year, the Niveus transfer pricing team has started preparing for the documentation requirements applicable under the new transfer pricing rules for 2026.
A key element of the new requirements is the preparation of the Benefit test for support services and the DEMPE test for intangible assets.
The purpose of the Benefit test is to substantiate that the intra-group services in question:
The purpose of the DEMPE test is to determine which associated enterprise performs the value creation related to an IP asset, and therefore where the related profit should properly be allocated.
As preparing these analyses for the first time may require significant resources, and collecting the necessary central information may also be time-consuming, we recommend starting the preparation of the relevant documentation during 2026.
Should you have any questions regarding the above, please feel free to contact our expert colleague.
Do you have any questions?
Please do not hesitate to contact our expert colleague:
Áprilisi hírlevelünkben a vállalatokat érintő legfontosabb adózási és szabályozási aktualitásokat foglaltuk össze: vámmentességi változások az e-kereskedelemben, public-CbCR megfelelés, reklámadó, SZJA-kockázatok, valamint HIPA webinárium szakértői megközelítésben.
From August 2026, the European Union’s new Packaging and Packaging Waste Regulation, the PPWR, will become applicable and may significantly reshape companies’ packaging practices. The new regulation may affect not only manufacturers, but also importers, distributors and any business placing packaged products on the EU market.
Audit support may be relevant not only in connection with the statutory audit of annual financial statements. In the case of transformations, changes in functional currency, IFRS transition, grant settlements, reporting to financing institutions or other special transactions, an independent auditor’s report, statement or due diligence review may also be required.
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