Advance Pricing Agreements – characteristics in Europe | Infographic

Administrative fee – CZK 10,000 (approx. EUR 400)

The amount of the fee depends on the number of transactions assessed, or on the number of permanent establishments; regardless of whether it is a unilateral, bilateral or multilateral APA.

Depending on the number of jurisdictions taking part in the APA, filing fees vary as follows:

Unilateral APA – HUF 2,000,000 (approx. EUR 6,210)

Bilateral APA – HUF 4,000,000 (approx. EUR 12,420)

Multilateral APA – HUF 2,000,000 (approx. EUR 6,210) per participant jurisdiction

In the case of proceedings for APA extension or modification, the fee is 50 percent of the fee paid in the original procedure. If the APA request is rejected or withdrawn, the HTA returns 85 percent of the fee already paid pertaining to the APA procedure. The pre-filing consultation is subject to an administrative fee. The fee for a pre-filing consultation is HUF500,000 (approx. USD1,780) per each consultation.

1% of the value of the transaction that is the object of the agreement. However, in the case of:

Unilateral APA:

• concerning domestic entities – min. PLN 5,000 (approx. EUR 1,100) and max. PLN 50,000 (approx. EUR 10,900)
• concerning foreign entity – min. PLN 20,000 (approx. EUR 4,400) and max. PLN 100,000 (approx. EUR 21,700)

Bilateral or multilateral APA – min. PLN 50,000 (approx. EUR 10,900) and max. 200,000 PLN (approx. EUR 43,500)

Renewal fees are half of the amount of the fee for the renewed APA.

For large taxpayers and other taxpayers with consolidated value of transactions higher than EUR 4,000,000:

• EUR 20,000 for the initial APA
• EUR 15,000 for amending the initial APA

For other taxpayers and consolidated value of transactions lower than EUR 4,000,000:

• EUR 10,000 for the initial APA
  EUR 6,000 for amending the initial APA

Unilateral APA – EUR 10,000*

Bilateral and multilateral APA – EUR 30,000

*half amount applies to the taxpayer with the index of tax reliability „high“