Even small companies can be affected
French companies must reach a certain size from 1 January 2010 for all transactions with its affiliates on a documentation of the practice of transfer pricing have. The relevant legal basis has now been through an administrative order to the financial administration of 23 December 2010 explained in detail.
From the documentation requirements in all companies ("personne morale") affected by net sales or total assets of more than 400 million D. At the same fall as well as all companies that hold more than 50% of another company of this size or held vice versa to be under the above provision, regardless of where the offices of the parent company is located. Of these, hence French micro-enterprises, to a foreign group members with the above criteria, not the exception. The same applies under Regulation also derived in offices.
The written documentation to the French tax authorities ermöglichen, sich ein Bild über das wirtschaftliche, juristische, finanzielle und steuerliche Umfeld der Gruppe zu verschaffen. Entsprechend sind zu den obigen Fachbereichen generelle Angaben zu machen und insbesondere die Funktionen bzw. Risiken, die die verbundenen Unternehmen der Gruppe gegenüber der geprüften Gesellschaft abdecken, anzugeben. Des Weiteren sind die wichtigsten immateriellen Wirtschaftsgüter (Patente, Marken, Handelsbilanzen,
Know how, ¼), die eine Verbindung zur Zielgesellschaft haben, aufzuzeichnen.
Und letztlich ist eine generelle Beschrei- bung der Verrechnungspreispolitik der Gruppe zu erstellen.
Die Dokumentation ist der Finanzverwaltung zum Zeitpunkt der Prüfungsankündigung handed. In the case of writing in a foreign language - it is, for example, only the development of German transfer pricing group in front - may require a translation of the French auditors.
Unless appropriate, or even an incomplete development within 30 days of demand is provided by the tax auditor to make the company a fine of 10,000 D guilty, the maximum, in severe cases - up to 5% of the test identified "transferred profits" may increase
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