In June this year the deadline for the company tax assessment notice for companies using the calendar year as the accounting year, was postponed to the 25th. of August 2023.

This means that the deadline for submitting Transfer Pricing documentation for the same companies for the income year 2022 has been postponed to 24th of October 2023.

Selskabers oplysningsfrist blev inden sommerferien ekstraordinært udskudt til 25. august 2023 for selskaber med regnskabsår, der følger kalenderåret.

Det betyder samtidigt, at fristen for indsendelse af Transfer Pricing-dokumentation for for de samme selskaber for indkomståret 2022 er udskudt til den 24. oktober 2023.

New rules for the submission of transfer pricing documentation result in significant changes for multinational groups with activities in Denmark.

The amendments oblige the companies subject to the transfer pricing documentation requirements to prepare and submit an annual transfer pricing documentation for the transfer pricing.

Nye regler for indsendelse af transfer pricingdokumentation medfører markante ændringer for multinationale koncerner med aktiviteter i Danmark.

Ændringerne forpligter de virksomheder, som er omfattet af transfer pricing dokumentationskravene, til at udarbejde og indsende en årlig transfer pricing dokumentation for de interne afregningspriser.