Transfer Pricing
1. Aufl. 2021
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3. Transfer Pricing Methods
3.1. Description of the facts
The company Schmiermittel AG (Switzerland) is a worldwide recognized leading manufacturer of synthetic oils, lubricants and epilam coatings for wristwatches. Zeitgaist AG aquired Schmiermittel AG in early 2000s, which was integrated into the Zeitgaist group. Schmiermittel AG was not rebranded because of its success and prominence on the market.
Schmiermittel AG employs approximately 15 % of the workforce of the Zeitgaist group (412 employees), It acts largely independently in relation to third party market participants as well as in terms of operative and strategic orientation but reports to Zeitgaist AG. Schmiermittel AG generates 25 % of its turnover with Zeitgaist group. In 2019, the total sales of Zeitgaist GmbH amounted to EUR 3.1 mio.
Tabelle in neuem Fenster öffnen
In EUR | 2018 | 2019 |
Net Sales
| 55.257.748 | 60.209.440 |
Other Operating Income | 274.896 | 133.632 |
Changes in Inventories | 1.812.580 | 1.862.520 |
Supplies and Raw Materials | –27.708.750 | –26.935.875 |
Personnel Expenses | –19.391.760 | –18.010.300 |
Depreciation and Impairment of Property, Plant and Equipment | –1.172.150 | –1.108.480 |
Amortisation and Impairment of Intangible Assets | –367.650 | –318.630 |
Other Operating Expenses | –4.735.605 | –4.575.2... |