The situation
A list of the group’s entities with legal form, size and registrations
A newly appointed head of tax at an Eindhoven electronics group inherits nine entities: four in Germany, three in Poland, two in the Netherlands. The filing calendar lives in three spreadsheets kept by three local accountants. The audit committee wants one list of what each entity files, to whom and when, before the year-end.
Nothing on the list is exotic. But each entity’s obligations depend on its legal form, size, registrations and related-party dealings, and some deadlines depend on who files. Building the list from the rules rather than from last year’s spreadsheet is the slow part.
What the research has to settle
The rules behind the answer
- Obligations follow the entity, not the country
- Legal form, size class, VAT registration and related-party dealings decide what an entity files. Two companies in the same country can have different calendars.
- Three streams to cover
- Corporate income tax returns, VAT returns and statements, and the company-law filing of annual accounts. Add statistical returns such as Intrastat and, in Poland, the annual transfer-pricing information return for related-party transactions above the thresholds.
- Size classes drive the accounts
- Under the EU Accounting Directive, the size class decides how much of the accounts must be published. The EU raised the size thresholds recently to reflect inflation, and each country sets its own figures within the directive’s limits.
- Who files can change the date
- Germany and the Netherlands both allow later deadlines for returns prepared by a tax advisor, under conditions. The overview should record which deadline applies to each entity, and why.
How it runs in azta
From the question to the document
The question, as you would type it
Group entities: a German GmbH, medium-sized, in a VAT group with its parent; a large Polish sp. z o.o. with significant purchases from group companies; a Dutch BV in a fiscal unity with its parent. For each, list the annual corporate tax, VAT and company-law filings and the deadline rule.
You start with
A list of the group’s entities with legal form, size and registrations
- 01
List the entities
Give each entity’s country, legal form, size, VAT status and group relationships. azta searches the national tax, accounting and company law of each country.
Cited research· Free - 02
Check each deadline in the provision
Every deadline in the answer is cited. Open the provision in the reader to confirm the version in force.
Atlas statute reader - 03
Build the overview table
Ask for one table per country: entity, filing, authority, deadline rule and owner. Edit it in Canvas.
Canvas · Ask azta· Pro - 04
Export for the audit committee
Export to Word for the committee pack and keep the research for next year’s update.
Word export· Pro You send
An overview of each entity’s filing obligations, with the rule behind each deadline
What you get
An overview of each entity’s filing obligations, with the rule behind each deadline
Filing overview · draft
Annual filing obligations by entity
Germany, Hanse Elektronik GmbH. Corporate income tax and trade tax returns, filed electronically. VAT is reported by the parent as head of the VAT group, so the GmbH files no VAT returns of its own. Annual accounts are submitted for publication in the size class shown, with the deadline rule in Annex 1.
Poland, sp. z o.o. Annual corporate income tax return, VAT reporting through the monthly JPK file, the annual transfer-pricing information return, and the financial statements filed with the court register. The deadline for each is set out with the provision in Annex 1.
Netherlands, two BVs. One corporate income tax return for the fiscal unity, filed by the parent. VAT returns per entity unless they form a VAT group. Annual accounts filed with the Chamber of Commerce. Where the tax-advisor extension applies, it is noted against the return.
Outcomes on your numbers
What azta is worth on this task
Pro pays for itself after
14 minutes a month
At €120 an hour, that is all the time Pro (€27 a month) has to take off your desk to cover its price.
Example figures. Replace them with your own.
- Hours back a year
- 43
- Capacity at your rate
- €5,184
- More entity filing overviews a quarter
- 0.8
- Return on Pro
- 16×
- Research
- Drafting
- Your review
A scenario you set, not a promise. The hours that come back go to another client, or deeper into this one.
Want these numbers on your team’s real workload?
Book a demoSources azta searches here
- Gesetze im Internet
- Dziennik Ustaw
- wetten.overheid.nl
- Belastingdienst
- EUR-Lex · Curia
What stays with you
- The facts about each entity: size, registrations, group relationships.
- The calendar system the team works from.
- Coordinating the local accountants who file.
Frequently asked questions
- How do I keep the overview current?
- Legislation in azta is indexed daily. Ask again before each quarter and compare the provisions’ versions in the reader to see what changed.
- Does it cover company-law filings as well as tax?
- Yes. azta researches tax and business law together, so the overview can cover the accounts filing alongside the returns.
- Does azta file anything?
- No. It researches, cites and drafts the overview. The returns and filings stay with your team and your local accountants.
