Fehlende Arm's Length Dokumentation
Definition
Tax audits demand review of cash pool agreements, calculation of synergy gains, and allocation based on functions/risks. Pool leaders often misclassified as routine, leading to profit shifts.
Key Findings
- Financial Impact: 2-5% of pooled interest income reallocated + 10% penalty interest on adjustments
- Frequency: High; German authorities using financial market data for audits
- Root Cause: Inadequate contemporaneous documentation, failure to benchmark rates, ignoring group credit rating
Why This Matters
This pain point represents a significant opportunity for B2B solutions targeting Holding Companies.
Affected Stakeholders
Group Treasurer, Head of Tax, Compliance Officer
Deep Analysis (Premium)
Financial Impact
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Current Workarounds
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Methodology & Sources
Data collected via OSINT from regulatory filings, industry audits, and verified case studies.
Related Business Risks
Manuelle Cash Pool Compliance Kosten
Betriebsprüfungen bei Cash Pooling
Organshaftung bei Verletzung der Kapitalabflussregeln
Fehlallokation von Stammkapital in Holding-Strukturen
Betriebsprüfungsrisiken bei fehlender Konzernbilanzierung
Gesellschafterbeschluss-Verstoß Bußgelder
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