Skip to content

You are here:

PKF newsletter

The latest news and information worth using from taxes, law, accounting and business management new every month.

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.

Back to top of page