Germany



World TP Reviews

Transfer pricing
DLA Piper

DLA Piper’s transfer pricing team covers all areas of TP including planningrestructuringdocumentation, transactions, compliance, auditAPA’s and litigation. Partner and head of transfer pricing Ulf Andresen is a key individual at the firm, leading a team of 8 dedicated TP specialists. 

Case studies show the team advised on several complex matters related to transfer pricing, including comprehensive TP planning services for an American electric vehicle manufacturer. It also provided support during TP audits for several large multinational businesses. 

Associates Florian Hader and Rainer Hartmann joined the practice from PwC in January 2020. 

EY

EY’s transfer pricing team in Germany consists of around 200 professionals, including 18 partners, 11 associate partners and 14 directors. The team is headed by partner and TP specialist Alessia-Maureen Dickler. The practice covers an array of TP services including planning, transactions, documentation, controversy, audit and APA’s.  

During the research period, the team advised on several complex transfer pricing matters, including advice in relation to advanced pricing agreements. It also advised global private equity firm Permira regarding a complicated TP transaction. 

Mazars

The transfer pricing team at Mazars is centralized around the Berlin and Hamburg offices, consisting of around 15 dedicated TP specialists. The team has expertise in TP practice areas including restructuring, transactions, benchmarking, controversy and compliance, with clients from a wide variety of industry sectors. Transfer pricing partner Gertrud Bergmann is a key individual within the TP practice. 

The transfer pricing team recently advised on a global benchmarking project for a German strategic management company. It also provided TP documentation services for a company in the renewable energy industry. 

Manager Elisabeth Tchumburidze joined the firm from EY in February 2020, while senior Heather Marwei joined from WTS in March 2021. Senior Danijela Marceta left the firm in March 2020. 

NERA Economic Consulting

The transfer pricing practice of NERA is centred in Frankfurt and has continued its strong push into TP litigation support with several significant tax controversy cases, both within Germany and as part of multi-jurisdictional proceedings. Managing director and TP specialist Yves Herve is a key individual within the transfer pricing practice. 

During the research period, the team advised on several complex transfer pricing matters, including audit support for a large electrical company, as well as TP documentation services for a multinational consumer goods company.  

Director Niraja Srinivasan joined the TP practice from Dell Technologies in August 2020. 

Oppenhoff & Partner

Oppenhoff & Partner is one of the few leading law firms in Germany that provides substantial transfer-pricing advice in all areas, including design, implementation, documentationTP methodology, audit defence, litigation, arbitration, APA’s and MAP’s. Partner and transfer pricing specialist Axel Bödefeld is a key individual within the practice. 

The team recently provided transfer pricing advisory to two multinational pharmaceutical companies in relation to parallel imports. It also advised one client on transfer pricing matters related to German permanent establishment claims.

PwC

PwC’s transfer pricing team consists of more than 160 dedicated TP specialists located in offices across Germany. The practice specialises in several areas including controversy, APA’s, audit, documentation, country-by-country reporting and compliance. Partner and head of transfer pricing Axel Eigelshoven is a key individual within the practice. 

The team recently provided transfer pricing consultancy in the context of a large corporate restructuring for an international automotive supplier. It also advised a large German wholesale retailer in relation to the design and implementation of a new transfer pricing model. 

Transfer pricing partner Oliver Busch joined the firm from Deloitte in July 2021. 

WTS Germany

The transfer pricing practice of WTS has grown considerably in the last few years. With 4 partners and approximately 40 fee earners, it is by far the biggest specialized TP practice behind the Big Four in Germany. Maik Heggmair is the Head of transfer pricing team. Product specialisations include TP design, documentation, reorganizations, benchmarking, audit defence, litigation and arbitration proceedings as well as APAs. 

The team recently provided one client with a systematic review of their transfer pricing processes as a result of the impacts of the COVID-19 pandemic.