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PKF newsletter 05|2022
Implementation of the DEMPE concept for intangible assets
In this edition of our newsletter we have turned our attention to the implementation of the so-called DEMPE concept for intangible assets in the context of transfer pricing. With the introduction of Section 1(3c) of the External Tax Relations Act (Außensteuergesetz, AStG), for periods starting in 2022, the German government has, for the first time, provided a definition of the term ‘intangible assets’ as well as a guideline for determining the allocation of income derived from transferring such assets or making them available for use.
- PKF newsletter 05|2022 Implementation of the DEMPE concept for intangible assets