Intercompany loans and transfer prices are s special topic for audits. Due to some tricks big international companies used, the Financial Authorities started to look very closely at every contract between the German company and its international parent company. Therefore, even companies that start small in Germany have to take care of lots of rules you would not think about at the first moment. One example is that all contracts need to be written down. Also, the interest rate must be at arm’s length (thin capitalization rules). Furthermore, all trades between the companies need to be fair (cost plus) or similar so the German company won’t end up with a loss.