Trustpilot
4.6
out of 5
Holding company accounts.
Balance sheet, profit and loss account and all tax returns for your holding company, prepared by a partner tax firm at a fixed annual price.
- Annual accounts and tax returns from a single source
- From €849 plus VAT a year
- By a partner tax firm
Annual accounts and tax returns are prepared by an independent tax advisory firm. firma.de does not provide tax advice itself. You agree the fixed price directly with the firm.
Two fixed-price packages
Starter
For holding companies without VAT returns.
€849plus VAT / year
- Annual bookkeeping with up to 10 bookings
- Commercial balance sheet with account statements and fixed asset schedule
- Corporate income tax, trade tax and VAT returns
- Electronic filing of returns and E-Bilanz
Basic
With ongoing bookkeeping and VAT returns.
€949plus VAT / year
- Everything in Starter
- Ongoing bookkeeping, up to 40 bookings a year
- VAT returns and permanent filing extension (Dauerfristverlängerung)
- BWA (management report) and trial balance
What matters in a holding company's accounts
- § 242 HGB
Accounts are mandatory
As a corporation, your holding company prepares a balance sheet and profit and loss account every year, even if it has hardly any bookings.
- § 8b KStG
Dividends almost tax-free
Dividends from subsidiaries are 95% exempt from corporate income tax from a 10% shareholding. This has to be shown properly in the accounts.
- § 9 Nr. 2a GewStG
Trade tax reduction
From a 15% shareholding at the start of the year, dividends also stay largely free of trade tax.
- § 5b EStG
E-Bilanz
The balance sheet and profit and loss account go to the tax office electronically as an E-Bilanz.
- § 325 HGB
Disclosure
The accounts are disclosed in the Unternehmensregister no later than twelve months after the balance sheet date. Micro companies only file the balance sheet.
- VAT
Often no VAT returns
A pure holding company often has no sales subject to VAT. In that case, the Starter package is usually enough.
How your holding company accounts work
- 1
Initial call
Book a free initial call above and choose your package.
- 2
Power of attorney and receipts
You give the firm a tax advisor's power of attorney and upload your receipts.
- 3
Annual accounts
The firm prepares the balance sheet, profit and loss account and all tax returns.
- 4
Filing with the tax office
Returns and E-Bilanz go to the tax office electronically. You are invoiced once everything is finished.
No holding company yet? Set one up
Integrations
Export and filing
As seen in
Official
Qonto
Partner
The partner founders trust
Company formation, registrations and ongoing bookkeeping in one place. Anything that requires a licence is handled by notaries and tax advisors from our partner network.
What founders say
“I set up my GmbH in a single afternoon. All the formation documents were prepared smoothly, and the commercial register application went out the next day.”
What you can rely on
ELSTER
VAT returns and annual accounts go straight to the tax office via the ELSTER interface.
DATEV
Bookings and receipts are ready in DATEV format – your tax firm keeps working as usual.
- 4.6
Top-rated
4.6 out of 5 on Trustpilot. Rated by founders who have actually used firma.de.
Made in Germany
Developed in Germany, servers in the EU, GDPR-compliant. Anything that requires a licence comes from tax advisors and notaries.
Frequently asked questions about holding company accounts
Why does my holding company need annual accounts?
As a corporation, it is required to, even with only a few bookings. The annual accounts are also the basis for dividends and taxes.
When do the annual accounts have to be ready?
Small companies prepare them within six months of the end of the financial year. With a tax advisor, the tax returns have a longer deadline, normally the end of February of the year after next.
What do the annual accounts of a holding company consist of?
A balance sheet and a profit and loss account, usually with notes. Micro companies may leave out the notes.
Which documents does the firm need for the holding company accounts?
All your bookkeeping records and a power of attorney for the tax advisor.
When do I pay for the annual accounts of my holding company?
Only the setup fee of €119 plus VAT is due straight away. The firm invoices the annual accounts once they are finished.
Is disclosure included in the holding company accounts?
No, disclosure in the Unternehmensregister is not included, but you can add it. Whether and how much you have to disclose depends on the size of the company.
Which holding companies is the offer for?
For founders and companies up to three years after registration in the Handelsregister, the German commercial register.