Abstract
Recently there has been much effort in developing a quantum generalisation of reference frame transformations. Despite important progress, a complete understanding of their principles is still lacking. Here we derive quantum reference frame transformations for a broad range of symmetry groups from first principles, using only standard quantum theory. Our framework, naturally based on incoherent rather than coherent group averaging, yields reversible transformations that only depend on the reference frames and system of interest. We find more general transformations than those studied so far, which are valid only in a restricted subspace. Our framework contains additional degrees of freedom in the form of an "extra particle", which carries information about the quantum features of reference frame states. We study the centrally extended Galilei group specifically, highlighting key differences from previous proposals.