Inter-Company Transfer Marken-Lizenzen

TP Week hat einen ganz guten Artikel zum Thema Marken-Lizenzen im Inter-Company Transfer Pricing.

Das beliebte Steuermodell zur Abschöpfung von Gewinnen aus Hochsteuer-Ländern und zum Transfer in Niedrig-Steuerländer gerät immer mehr unter Druck. Insofern kommt der Artikel zur rechten Zeit. Hier die vier Fragen aus dem Artikel:

1.  Tax deductibility of license fees: Are license fees, paid for the use of trademarks, tax deductible by a German based company if the trademark is equal to the group name and, if so, under which conditions? 2.  Reason for license payments: Does the exhaustion doctrine need to be applied for intercompany transactions?
3.  Determination of the brand value: Are there major differences between international brand valuation standard (ISO 10668) and the specific German brand valuation standard (IDW S5)?
4.  Appropriateness of the license fee: Will rules of thumb for the determination of the appropriateness of a license fee-rate be recognised by German tax authorities in the light of the OECD discussion draft for intangibles?

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