Transfer pricing rules and regulations around the world continue to grow in number and complexity. Practitioners need to have current knowledge of a complex web of country tax laws, regulations, rulings, methods and requirements. Uncertainty has also become an increasingly common problem, with all the tax regulation, the Organisation for Economic Cooperation and Development’s (OECD) base erosion and profit shifting (BEPS) Action Plan, witch significantly impacting the transfer pricing landscape.

In this context, a problem that taxpayers face more and more often is related to the language in which they prepare the transfer pricing documentation. Especially if they outsource their transfer pricing and work with companies that can deliver the documentation only in English. Below you can find a list of member states of the European Union that accept the submission of transfer pricing documentation in English, as well as customized specifications where applicable:


The Austrian Transfer Pricing Documentation Law (TPDL) stipulates that the entire documentation has to be prepared in a language officially permitted for tax proceedings (typically German) or English. The regulation of the implementation of the TPDL states that Appendix 3 of the CbC report has to be prepared in English.

The languages that are used in Belgium are French, Dutch or German depending on the location of the registered seat/establishment of the company. The Belgian tax authorities however also accept transfer pricing documentation drafted in English.

The transfer pricing documentation does not need to be submitted in the local language, the tax authorities accept English, Swedish, Norwegian and Danish.

The transfer pricing documentation does not need to be submitted in the local language, the tax authorities accept Finnish, Swedish or English.

The transfer pricing documentation should be in French. However, in practice, documentation that has been prepared in English is often accepted by the France Tax Authorities (FTA). Note that administrative guidelines indicate that the FTA may require the taxpayer to provide a translation of documents drafted in a foreign language.

The Hungarian Tax Authorities accepts the transfer pricing documentation and the related supporting documents not only in Hungarian, but also in English, German and French.

The transfer pricing documentation need to be submitted in English, Swedish, Norwegian and Danish.

There are no clear rules in this respect, except that the tax authorities should be able to understand the documents. It is commonly accepted that documentation may be in Dutch or English. The content of the master and local file is based on the OECD's models and can be filed both in Dutch or English.

Although no specific rule has been laid down in the Spanish legislation, the STA have informed that the documentation should be generally accepted for review in English, except in the case it is very complex, when specific translation is requested. In any case, since the language of Spanish administrative procedures is generally Spanish according to law, it is always possible that translation of the documentation is requested, so it is preferable to keep the documentation in Spanish.

The transfer pricing documentation can be prepared in Swedish, English, Norwegian or Danish.

Transfer pricing documentation can be prepared in Norwegian, Swedish, Danish or English.