Transfer Pricing
1. Aufl. 2021
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13. Permanent Establishments
13.1. Description of the facts
Zeitgaist AG operates three exclusive boutiques abroad:
New York (Fifth Avenue),
Paris (Avenue des Champs-Élysées),
Dubai (Dubai Mall).
These boutiques are designed to offer customers a special shopping experience and make the Molexx and SmartGaist brands accessible to customers in an expert manner. Accordingly, the local employees are very well trained. To guarantee a uniform and professional appearance of the Zeitgaist Group, the employees are trained according to a training concept developed by the Zeitgaist AG and continuously receive further training. In addition, guidelines are issued by Zeitgaist AG, which must be followed by the employees. These guidelines include, for example, conversation techniques with customers, a dress code and price lists for the products. The store concept is also specified by Zeitgaist AG, to ensure a uniform market appearance of the stores. These boutiques also offer 3D printers that allow SmartGaist brand watches to be customised. For example, customers can have a bracelet made on site according to their wishes which is then printed out with the 3D Printer. A selection of unique watches, such ...