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:
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