Transfer Pricing Report - Austria
Take Control of Transfer Pricing Austria for Tax Clarity & Total Tax Compliance.
Austria’s Transfer Pricing regulations, established under the Austrian Federal Fiscal Code (Bundesabgabenordnung – BAO) and detailed in the Transfer Pricing Guidelines 2021 (BMF-010221/0510-IV/8/2021), require all related-party transactions to follow the arm’s-length principle.
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Our Expertise in Austria Transfer Pricing Benchmarking & Compliance
Achieve Full Transfer Pricing Compliance in Austria
At Transfer Pricing Report, we provide complete Transfer Pricing documentation and benchmarking studies to ensure compliance with Austrian and OECD standards.
Our approach emphasizes transparency, defensibility, and alignment with international tax requirements.
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We combine deep economic expertise with regulatory precision to deliver audit-ready Transfer Pricing documentation for Austrian and multinational groups.

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A Simple Process for Transfer Pricing Documentation & Benchmarking

Identify Controlled Transactions

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Still Have Questions?
Is Transfer Pricing documentation mandatory in Austria?
Yes, Austria requires Transfer Pricing documentation for qualifying taxpayers under the Transfer Pricing Documentation Act.
A complete Transfer Pricing Study ensures compliance with Austria’s arm’s length requirements.
Does Austria follow OECD Transfer Pricing Guidelines?
Yes, Austria fully adopts OECD TP principles for method selection and comparability analysis.
This ensures Transfer Pricing in Austria is aligned with international best practices.
Which transactions require a Transfer Pricing Study in Austria?
Goods, services, financing, royalties, and IP arrangements must be documented.
A Transfer Pricing Study supports defensible pricing for operations in Austria.
What documentation filings apply in Austria?
Austria requires a Local File, Master File, and CbC reporting for groups meeting thresholds.
Accurate Transfer Pricing documentation ensures timely compliance in Austria.
How does benchmarking work in Austria?
Benchmarking compares Austrian controlled transactions with independent EU market comparables.
This validates arm’s length Transfer Pricing outcomes in Austria.
What penalties apply for non-compliance in Austria?
Austria may impose adjustments, penalties, and interest for incomplete or missing documentation.
Strong Transfer Pricing documentation reduces audit risk in Austria.
How often should Transfer Pricing documentation be updated in Austria?
Annual updates are recommended or when business conditions materially change.
Regular updates help maintain accurate Transfer Pricing compliance in Austria.
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