{"id":3386,"date":"2025-07-14T12:43:06","date_gmt":"2025-07-14T10:43:06","guid":{"rendered":"https:\/\/international-tax-consulting.com\/?p=3386"},"modified":"2025-10-15T14:53:10","modified_gmt":"2025-10-15T12:53:10","slug":"germanys-new-transaction-matrix-2025-key-requirements-for-international-companies","status":"publish","type":"post","link":"https:\/\/mavaro-tax.com\/en\/germanys-new-transaction-matrix-2025-key-requirements-for-international-companies\/","title":{"rendered":"Germany\u2019s New Transaction Matrix (2025): Key Requirements for International Companies"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3386\" class=\"elementor elementor-3386 elementor-3370\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7c5ce4a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7c5ce4a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1e0bfb3\" data-id=\"1e0bfb3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-52d4946 elementor-widget elementor-widget-heading\" data-id=\"52d4946\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Germany\u2019s New Transaction Matrix (2025): Key Requirements for International Companies<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c322a68 elementor-widget elementor-widget-text-editor\" data-id=\"c322a68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>From January 1, 2025, German tax law introduced a new obligation for companies with cross-border business relationships: the transaction matrix. It is part of the revised transfer pricing documentation.<\/p><p>In addition to the new legal regulation, the Federal Ministry of Finance (BMF) has published a fact sheet on the transaction matrix <span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Downloads\/BMF_Schreiben\/Internationales_Steuerrecht\/Allgemeine_Informationen\/2025-04-02-merkblatt-zur-transaktionsmatrix.pdf?__blob=publicationFile&amp;v=2\" target=\"_blank\" rel=\"noopener\">(Fact sheet on the transaction matrix Section 90 para. 3 sentence 2 no. AO)<\/a><\/span> and thus provided clarity on some points of the new regulation.<\/p><p>In this article, I will give you an overview of the transaction matrix.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60619e8 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"60619e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;container&quot;:&quot;.mavaro-tax&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;,&quot;h5&quot;,&quot;h6&quot;],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h2 class=\"elementor-toc__header-title\">\n\t\t\t\tOverview\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__60619e8\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__60619e8\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__60619e8\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62d28a4 elementor-widget elementor-widget-heading\" data-id=\"62d28a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who Must Comply with Germany\u2019s Transfer Pricing Documentation Rules?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-608ed7e elementor-widget elementor-widget-text-editor\" data-id=\"608ed7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The obligation to keep transfer pricing documentation arises from Section 90 (3) of the German Fiscal Code<a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/EN\/Downloads\/Taxation\/External-Tax-Relations\/Obligation-of-participants-to-cooperate.pdf?__blob=publicationFile&amp;v=1#:~:text=(3)%20Taxpayers%20shall%20keep%20records,the%20External%20Tax%20Relations%20Act.\" target=\"_blank\" rel=\"noopener\"> (<span style=\"text-decoration: underline;\">AO)<\/span>.<\/a> According to this, companies with cross-border business relationships with related parties or permanent establishments are obliged to keep comprehensive documentation in order to demonstrate that the business relationship is at arm&#8217;s length.<\/p><p>Since the new regulation, the documentation consists of three components:<\/p><ol><li>\u00a0transaction matrix <span style=\"text-decoration: underline;\">(<a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/EN\/Downloads\/Taxation\/External-Tax-Relations\/Obligation-of-participants-to-cooperate.pdf?__blob=publicationFile&amp;v=1#:~:text=(3)%20Taxpayers%20shall%20keep%20records,the%20External%20Tax%20Relations%20Act.\">Section 90 para. 3 sentence 2 no. 1 AO<\/a><a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/EN\/Downloads\/Taxation\/External-Tax-Relations\/Obligation-of-participants-to-cooperate.pdf?__blob=publicationFile&amp;v=1#:~:text=(3)%20Taxpayers%20shall%20keep%20records,the%20External%20Tax%20Relations%20Act.\">)<\/a><\/span><\/li><li>\u00a0factual documentation (description of the actual circumstances)<\/li><li>\u00a0appropriateness documentation (justification of the transfer prices)<\/li><\/ol><p>The documentation must be complete, truthful and comprehensible. The aim is to enable the tax authorities to make a proper assessment of the pricing between affiliated companies.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46d9814 elementor-widget elementor-widget-heading\" data-id=\"46d9814\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is the transaction matrix - and why was it introduced in 2025?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b8b6e9 elementor-widget elementor-widget-text-editor\" data-id=\"5b8b6e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The transaction matrix is part of the transfer pricing documentation.<\/p><p>It is a structured, tabular overview of international business transactions with affiliated companies. It provides the tax authorities with key information on the scope, pricing and contractual basis of cross-border transactions at a glance.<\/p><p>The transaction matrix is used to identify key audit areas with the aim that the transfer pricing documentation can (subsequently) be prepared in a targeted manner.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-086fa3d elementor-widget elementor-widget-heading\" data-id=\"086fa3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Mandatory Information: What must be included in the transaction matrix?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90daa3d elementor-widget elementor-widget-text-editor\" data-id=\"90daa3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The following information is mandatory:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3991ee3 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"3991ee3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Type and subject of the transaction (e.g. contract manufacturing for the 2025 financial year)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Parties involved (service provider and recipient with function)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Volume and fees in euros<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Contractual basis (only naming, no document)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Transfer pricing method (e.g. cost-plus method)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Tax countries concerned<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Deviation from standard taxation, e.g. if a preferential regime applies abroad<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90dde42 elementor-widget elementor-widget-text-editor\" data-id=\"90dde42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Transactions are not subject to standard taxation, for example, if a preferential tax regime (e.g. license box) applies in connection with the corresponding transaction.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-169551e elementor-widget elementor-widget-heading\" data-id=\"169551e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Submission Deadline: When and how must the transaction matrix be filed?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d2f199 elementor-widget elementor-widget-text-editor\" data-id=\"4d2f199\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The obligation to submit the transaction matrix is based on <span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/EN\/Downloads\/Taxation\/External-Tax-Relations\/Obligation-of-participants-to-cooperate.pdf?__blob=publicationFile&amp;v=7\" target=\"_blank\" rel=\"noopener\">Section 90 (4) AO<\/a><\/span>. The transaction matrix must be submitted within 30 days of notification of a tax audit without a separate request.<\/p><p>This applies to:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed00958 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"ed00958\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">the master documentation if size classes are exceeded,<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">the records of extraordinary business transactions, and<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">the transaction matrix.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f32e62 elementor-widget elementor-widget-text-editor\" data-id=\"4f32e62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Important:<\/strong> This obligation also applies if the audit relates to previous years. An audit order in 2025 therefore also triggers a retroactive obligation for transactions from previous years &#8211; with a 30-day deadline.<\/p><p><strong>Example:<\/strong> If a tax audit for the years 2019-2022 is announced on March 10, 2025, the transaction matrix must be submitted by April 9, 2025 at the latest.<\/p><p>Outside of external audits, the tax authorities can also request the documents at any time. This also applies to the transaction matrix.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-154936f elementor-widget elementor-widget-heading\" data-id=\"154936f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Penalties: What happens if the transaction matrix is missing?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0967ecd elementor-widget elementor-widget-text-editor\" data-id=\"0967ecd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Anyone who fails to submit the transaction matrix by the deadline faces a statutory surcharge of EUR 5,000 in accordance with <span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/EN\/Downloads\/Taxation\/External-Tax-Relations\/Obligation-of-participants-to-cooperate.pdf?__blob=publicationFile&amp;v=7\" target=\"_blank\" rel=\"noopener\">Section 162 (4) AO<\/a><\/span>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc0f902 elementor-widget elementor-widget-heading\" data-id=\"fc0f902\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Practical tip<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c86378 elementor-widget elementor-widget-text-editor\" data-id=\"2c86378\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The transfer pricing documentation already contains the information to be documented with the transaction matrix.<\/p><p>With the new regulation, companies with cross-border business relationships are obliged to make this information available to the tax audit in a separate document.<\/p><p>The transaction matrix allows the tax audit to decide which areas to focus on and whether transfer pricing documentation is requested at all.<\/p><p><strong>Relief for companies:<\/strong><\/p><p>The previous regulation has been eased by the fact that only a transaction matrix, master documentation and records of exceptional business transactions must be submitted within 30 days without being requested. Previously, the transfer pricing documentation (local file) also had to be submitted within the deadline and <strong>uninvited<\/strong>.<\/p><p>The transfer pricing documentation must now be submitted <strong>upon separate request<\/strong>, but then also within 30 days.<\/p><p><strong>The problem:<\/strong> In practice, it is not realistic to keep the transaction matrix and prepare the transfer pricing documentation within 30 days. This means that there is a de facto obligation to submit both \u201cdocuments\u201d: the transaction matrix and the transfer pricing documentation.<\/p><p>The transaction matrix is not an optional extra &#8211; it becomes a mandatory element of the transfer pricing documentation.<\/p><p><strong>My recommendation: <\/strong><\/p><p>All required documentation should be prepared before an upcoming tax audit, namely: the master documentation (if size classes are exceeded), the records of extraordinary business transactions, the transaction matrix and the transfer pricing documentation in the form of the local file.<\/p><p>Prepare in good time &#8211; collect the relevant data now to avoid sanctions.<\/p><p>Do you need support in preparing the transaction matrix and transfer pricing documentation?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0dc32b3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0dc32b3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-066caaf\" data-id=\"066caaf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0341cf5 elementor-widget elementor-widget-text-editor\" data-id=\"0341cf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0<\/p><p><span style=\"text-decoration: underline;\"><em><a href=\"https:\/\/mavaro-tax.com\/kontakt\/\">Please do not hesitate to contact me!<\/a><\/em><\/span><\/p><p>Disclaimer<\/p><p>The article uses simple language for better understanding and is also abridged with regard to the individual conditions required by law.<\/p><p>This article does not constitute legal or tax advice, but is intended solely as general information. Every situation is individual, so I always recommend professional advice to avoid tax disadvantages.<\/p><p>Last updated July 14, 2025<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Germany\u2019s New Transaction Matrix (2025): Key Requirements for International Companies From January 1, 2025, German tax law introduced a new obligation for companies with cross-border business relationships: the transaction matrix. It is part of the revised transfer pricing documentation. In addition to the new legal regulation, the Federal Ministry of Finance (BMF) has published a [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2895,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"disabled","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[38],"tags":[],"class_list":["post-3386","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-transfer-pricing"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Transaction Matrix in Germany: What Multinational Companies Must Know<\/title>\n<meta name=\"description\" content=\"As of 2025, Germany requires multinational companies to submit a transaction matrix. 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