Business and activity taxes · France and Switzerland : separate country-labelled rules
Intragroup services: evidence and transfer pricing
An intragroup service charge needs evidence of the actual work, recipient, cost base and pricing method. A contract or invoice alone does not demonstrate that a service was provided at an appropriate price. France and Switzerland have their own documentation requirements. The file links deliverables and allocation keys without treating management services as cash pooling or inventing a universal acceptable markup.
- Actual intragroup service
- Recipient and benefit
- Costs and allocation key
- Price and documentation
- Official texts cited
- Sources checked on
- Drafted with AI assistance, our method
General legal information with official references and dated checks. It is not personalised advice: for a decision that commits you, have your situation checked by a qualified professional.
Julie by AlphaDeep
What benefit does the charged entity receive?
Match deliverables, requests and use. A signed contract alone does not establish actual benefit from every item.
Read the referencesYour question concerns “Intragroup services: evidence and transfer pricing”. I can help organise the facts and records. Which document have you received or prepared, and is this a French or Swiss matter?
3 free questions at signup. Avoid names and sensitive information.
Which intragroup service is being charged?
Describe work, provider, recipient and period. A global recharge does not prove a service was performed.
CGI art.57Livre des procédures fiscales art.L13 AA0.672.934.91 : Art. 9642.11 : Art. 58 En général
What benefit does the charged entity receive?
Match deliverables, requests and use. A signed contract alone does not establish actual benefit from every item.
Which records are still missing from your file?
Indicate which records you have. The result identifies gaps and prepares a complete question for Julie, without requiring an account.
Fictional example · Your preparation
Point to complete: Price and documentation. French CGI 57 and treaty9 have their own associated-enterprise frameworks. No safe markup or guaranteed pricing range is supplied here.
- Actual intragroup service
- Record available
- Recipient and benefit
- Record available
- Costs and allocation key
- Record available
- Price and documentation
- Needs checking
- Records indicated
- 3 / 4
- Which independent conditions support the price?
This worksheet organises records; it does not establish admissibility, entitlement or a procedural outcome.
How are costs allocated?
Retain included costs, exclusions and the applied key. Separate observed calculation from unsupported assumptions.
Which independent conditions support the price?
French CGI 57 and treaty9 have their own associated-enterprise frameworks. No safe markup or guaranteed pricing range is supplied here.
Does every French SME need the same formal file?
LPF L13AA has specific size, control or group scope. It must not be generalised to every business.
CGI art.57Livre des procédures fiscales art.L13 AA0.672.934.91 : Art. 9642.11 : Art. 58 En général
Which documents answer which questions?
| Record or information | Issue to check |
|---|---|
| Actual intragroup service | Describe work, provider, recipient and period. A global recharge does not prove a service was performed. |
| Recipient and benefit | Match deliverables, requests and use. A signed contract alone does not establish actual benefit from every item. |
| Costs and allocation key | Retain included costs, exclusions and the applied key. Separate observed calculation from unsupported assumptions. |
| Price and documentation | French CGI 57 and treaty9 have their own associated-enterprise frameworks. No safe markup or guaranteed pricing range is supplied here. |
CGI art.57Livre des procédures fiscales art.L13 AA0.672.934.91 : Art. 9642.11 : Art. 58 En général
What Swiss profit rule is relevant separately?
LIFD 58 includes commercially unjustified expenses or benefits within its framework. It does not supply a universal service-documentation template or safe harbour.
CGI art.57Livre des procédures fiscales art.L13 AA0.672.934.91 : Art. 9642.11 : Art. 58 En général
Which official provision helps explain this situation?
Pour l'établissement de l'impôt sur le revenu dû par les entreprises qui sont sous la dépendance ou qui possèdent le contrôle d'entreprises situées hors de France, les bénéfices indirectement transférés à ces dernières, soit par voie de majoration ou de diminution des prix d'achat ou de vente, soit par tout autre moyen, sont incorporés aux résultats accusés par les comptabilités. Il est procédé de même à l'égard des entreprises qui sont sous la dépendance d'une entreprise ou d'un groupe possédant également le contrôle d'entreprises situées hors de France.
In plain English: LPF L13AA has specific size, control or group scope. It must not be generalised to every business.
Is this a treasury-pooling agreement checklist?
No. The subject is actual services, benefit and transfer pricing. Loans and cash pooling involve different transactions.
What does the intragroup grid prepare?
It organises service, benefit, cost and price evidence. It certifies no method and guarantees no tax deduction.
What other questions arise in this file?
What benefit does the charged entity receive?
Match deliverables, requests and use. A signed contract alone does not establish actual benefit from every item.
CGI art.57Livre des procédures fiscales art.L13 AA0.672.934.91 : Art. 9642.11 : Art. 58 En général
Which independent conditions support the price?
French CGI 57 and treaty9 have their own associated-enterprise frameworks. No safe markup or guaranteed pricing range is supplied here.
CGI art.57Livre des procédures fiscales art.L13 AA0.672.934.91 : Art. 9642.11 : Art. 58 En général
Does every French SME need the same formal file?
LPF L13AA has specific size, control or group scope. It must not be generalised to every business.
CGI art.57Livre des procédures fiscales art.L13 AA0.672.934.91 : Art. 9642.11 : Art. 58 En général
Is this a treasury-pooling agreement checklist?
No. The subject is actual services, benefit and transfer pricing. Loans and cash pooling involve different transactions.
CGI art.57Livre des procédures fiscales art.L13 AA0.672.934.91 : Art. 9642.11 : Art. 58 En général
Which official references should you consult?
- CGI art.57Légifrance
- Livre des procédures fiscales art.L13 AALégifrance
- 0.672.934.91 : Art. 9Fedlex
- 642.11 : Art. 58 En généralFedlex
Texts cited last checked: 1 November 2026