The Intercompany Agreement Between Parent And Subsidiary is a crucial document used to formalize and regulate the relationship between related companies within a corporate group structure under German law. This agreement is particularly important in the German legal context due to specific requirements under the Stock Corporation Act (Aktiengesetz) and Corporate Income Tax Act regarding group company relationships. It is typically implemented when establishing or updating the operational and financial framework between group companies, addressing aspects such as management control, profit transfer arrangements, service provisions, and transfer pricing. The agreement must comply with strict German corporate law requirements, including specific provisions for corporate groups (Konzernrecht) and potential tax consolidation arrangements (Organschaft). It serves as a foundational document for group operations while ensuring compliance with German regulatory, tax, and corporate governance requirements.
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1. Parties: Identification of the parent company and subsidiary, including registration details as required under German law
2. Background: Description of the group structure, relationship between parties, and purpose of the agreement
3. Definitions: Key terms used throughout the agreement, including specific German legal terminology where applicable
4. Scope of Agreement: Details of the intercompany relationship, rights and obligations of each party
5. Corporate Governance: Management structure, reporting lines, and decision-making processes
6. Financial Arrangements: Payment terms, transfer pricing methodology, and financial obligations
7. Tax Considerations: Tax treatment of transactions and compliance with German tax requirements
8. Compliance Requirements: Obligations regarding legal compliance, reporting, and documentation
9. Duration and Termination: Term of agreement, termination rights, and consequences of termination
10. Confidentiality: Protection of confidential information within the group
11. Governing Law and Jurisdiction: Confirmation of German law application and jurisdiction
12. Miscellaneous: Standard provisions including severability, entire agreement, and amendments
1. Profit and Loss Transfer: Required if establishing a profit and loss transfer agreement (Gewinnabf眉hrungsvertrag) for tax consolidation
2. Intellectual Property Rights: Needed if IP sharing or licensing between parent and subsidiary is involved
3. Employee Matters: Required if agreement covers secondment or shared employment arrangements
4. Data Protection: Detailed GDPR compliance terms if significant data sharing occurs
5. Service Level Agreements: Needed if specific services are provided between parties
6. Group Insurance: Include if covering shared insurance arrangements
7. Audit Rights: Detailed audit provisions if required for regulatory compliance
1. Corporate Approvals: Copies of required board/shareholder resolutions and other corporate approvals
2. Transfer Pricing Methodology: Detailed calculation methods and benchmarking for intercompany charges
3. Service Specifications: Detailed description of services if applicable
4. Group Structure Chart: Visual representation of the corporate relationship
5. Financial Reporting Templates: Standard formats for financial reporting between parties
6. Compliance Certificates: Forms for regular compliance certification
7. Contact Details: Key contact persons and escalation procedures
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