Back to insights
Tax updates

Transfer pricing for 2025 – deadlines are approaching!

For taxpayers whose tax year matches the calendar year, the deadline for preparing the Local File for 2025 is 31 October 2026, and the deadline for filing the TPR information is 30 November 2026.

For taxpayers whose tax year matches the calendar year, the deadline for preparing the Local File for 2025 is 31 October 2026, and the deadline for filing the TPR information is 30 November 2026.

It is worth starting work well in advance.

Autumn is the time to verify transfer-pricing obligations and prepare documentation for transactions with related parties. It is worth starting work well in advance to reduce the risk of errors and fiscal-penal sanctions.

Key deadlines for taxpayers whose tax year matches the calendar year:

  • ▪ 31 October 2026 – Local File
  • ▪ 30 November 2026 – TPR information

Penalties under the Fiscal Penal Code for omissions, delays or errors in this area can be severe. It is not worth leaving this until the last minute.

At Russell Bedford Tax, we take this burden off the shoulders of management boards and finance directors. We help them achieve peace of mind and full compliance:

  • ▪ we verify thresholds and documentation obligations,
  • ▪ we prepare complete documentation (Local and Master File),
  • ▪ we prepare benchmarking analyses,
  • ▪ we prepare the correct TPR information and provide substantive support throughout the reporting process.

Do you need support or want to make sure that your company is subject to these obligations? Write to us – we will be happy to advise you on where to start.

Continue exploring our insights.

View all insights
Tax updates

Changes to the Tax Ordinance

Changes taking effect on 24 September and 1 October 2026 will include the publication of local-tax rulings in the EUREKA system, a simplified overpayment-refund procedure and new rules on powers of attorney.

Tax updates

Changes to PIT and CIT tax rules

Increasing the PIT tax brackets, limiting the flat tax, and changes concerning CIT taxpayers may affect the cost-effectiveness of different taxation options.

Tax updates

Reporting of the result on TPR-C transactions only for the tax year to which the information relates – current position of KIS

The Director of KIS confirmed that the TPR-C should only show the transaction result for the tax year covered by the information.