<Monetary threshold for LF preparation>

​ Applicable if related-party transactions exceed any of the following thresholds:

• EUR 6 million for tangible (inventory) transactions

• EUR 600,000 for non-inventory (e.g., services, royalties) transactions

<Preparation deadline>

• Thers is no explicit statutory deadline. However, contemporaneous documentations must be prepared for extraordinary business transactions within 6 months after the end of the fiscal year.

<Submission deadline>

• Within 30 days of a request by the tax authority.

<Language>

• German is required, but English may also be accepted.

<Penalty>

• A penalty ranging from 5% to 10% of the additional income from a correction may be imposed, with a minimum of EUR 5,000.

• Failure to submit LF on time may result in a penalty of up to EUR 1,000,000, with a minimum of EUR 100 per full day of delay.

Last updated: November 20, 2025