How a group is set up in ZepDesk
Every company gets a company of its own with its own address, such as muster-holding.zepdesk.de, its own database, its own chart of accounts, its own tax profile and its own letterhead. No other company sees its postings.
A holding without a tax group: shareholdings and § 8b KStG
A holding does not need a tax group to work in ZepDesk. It keeps its shareholdings as master data: investee, share today and on 1 January, acquisition date, acquisition cost, book value and accounts. It records every income item from a shareholding with its type and gross amount. ZepDesk shows the reconciliation under § 8b KStG and the treatment for trade tax. You post the income itself in the journal and mark the participation income as posted.
Without a tax group, no figures flow between the companies. The holding records the subsidiary's dividend itself, with the amount from the profit appropriation resolution.
| Shareholding | Share on 1 Jan | Gross dividend | Tax-free under § 8b (1) | Remains in income | In trade income | Basis |
|---|---|---|---|---|---|---|
| Muster Technik GmbH | 100 % | 40,000 | 38,000 | 2,000 | 2,000 | 5 % count as non-deductible expenses (§ 8b (5) KStG); reduction under § 9 no. 2a GewStG from 15 % |
| Shareholding B | 12 % | 10,000 | 9,500 | 500 | 10,000 | added back under § 8 no. 5 GewStG, because below 15 % |
| Shareholding C | 5 % | 1,000 | 0 | 1,000 | 1,000 | free float below 10 %, fully taxable (§ 8b (4) KStG) |
ZepDesk does not produce the corporate tax return for a year with income from shareholdings as an ELSTER file. Annex GK requires the tax number and name of the distributing company for each shareholding; ZepDesk does not record these yet.
Setting up a tax group
A tax group links two ZepDesk companies. You set it up under Company, Tax group, in the controlling company or in the subsidiary. When you register a further company, the checkbox “Belongs to the group of the main company (Organschaft)” does this; it only sends the request, the subsidiary has to consent itself.
- The administration of either company enters the other's ZepDesk address, such as muster-technik.zepdesk.de. If the subsidiary sends the request, it is asking to be admitted itself.
- The other side's administration decides: the subsidiary consents, or the controlling company confirms the admission. A request is valid for 72 hours.
- The controlling company enters which kinds of tax group apply, for VAT, corporate tax or trade tax, each with a start and an end. The subsidiary sees the details; only the controlling company can change them.
- The controlling company retrieves the subsidiary's key figures for every period in which the matching kind applies. Every retrieval is recorded in the subsidiary's change log.
- Either side can end the tax group. Access ends immediately.
What ZepDesk does with it for each tax
| Tax | What ZepDesk does | What stays with you |
|---|---|---|
| VAT | Compiles the advance VAT return of the whole tax group at the controlling company, across all tiers. Intra-group sales drop out on both sides: the outgoing side from the tax base and the tax, the incoming side from input VAT. They are recognised when the other company's ZepDesk address is stored with the customer or supplier. A controlled company's own advance return is blocked. | The checked file of the controlling company's advance return contains the whole tax group. If a subsidiary has not answered, ZepDesk blocks filing and names the company and the reason. |
| Trade tax | Compiles the trade income of the tax group, with each company's contribution shown separately. An allowance counts at most once, and only if the controlling company is not a corporation; the tax base amount follows from that. | ZepDesk does not produce the controlling company's trade tax return as a file, because the tax numbers of the controlled companies are missing. |
| Corporate tax | Posts the profit transfer per controlled company on your instruction, at most up to the amount under § 301 AktG, and reverses it within the same financial year if you instruct it to. Retrieves the subsidiary's taxable result. ZepDesk shows the controlled company's income from shareholdings gross; § 8b KStG is applied only by the controlling company. | ZepDesk does not attribute the income to the controlling company, and the corporate tax return with annexes OT and OG is not produced as a file. |
| Item | Amount |
|---|---|
| Net income for the year before the transfer | 180,000 |
| less loss carried forward from the previous year | 30,000 |
| less transfer to the statutory reserve, none for a GmbH | 0 |
| less amount blocked from distribution under § 268 (8) HGB | 15,000 |
| Maximum profit transfer | 135,000 |
| Item | Amount |
|---|---|
| Contribution of Muster Holding GmbH | 10,000 |
| Contribution of Muster Technik GmbH | 150,000 |
| Contribution of Muster Service GmbH | 40,000 |
| Allowance, the controlling company is a GmbH | 0 |
| Trade income of the tax grouptax base amount 3.5 %: 7,000 | 200,000 |
If the controlling company were a sole proprietorship, ZepDesk would deduct the allowance of €24,500 once from the trade income of the tax group: €175,500 × 3.5 % = €6,142.50.
Worked example: the advance VAT return of a tax group
Three companies, one advance return at the controlling company. The second-tier subsidiary sits below the subsidiary, and ZepDesk queries both tiers. Example from a demo group; all companies and amounts are fictitious.
| Company | Sales at 19 % (Kz 81) | VAT | Input VAT (Kz 66) | VAT payable | |
|---|---|---|---|---|---|
| Muster Holding GmbHcontrolling company | 12,000.00 | 2,280.00 | 950.00 | 1,330.00 | |
| Muster Technik GmbHcontrolled company, subsidiary | 59,900.00 | 11,381.00 | 4,465.00 | 6,916.00 | |
| Muster Service GmbHcontrolled company of Technik, second tier | 6,800.00 | 1,292.00 | 42.00 | 1,250.00 | |
| Tax groupone return at the controlling company | 78,700.00 | 14,953.00 | 5,457.00 | 9,496.00 |
Checked: 78,700.00 × 19 % = 14,953.00 and 1,330.00 + 6,916.00 + 1,250.00 = 9,496.00. Technik and Service do not file a return of their own.
Consolidated financial statements: check the obligation first, then compile
ZepDesk first checks the size-based exemption under § 293 HGB, using the gross method on two consecutive balance sheet dates. ZepDesk does not calculate the net method. If one of the three figures is missing, the answer stays open.
The compilation contains the totals of the individual financial statements, intra-group sales under § 305 HGB, the offsetting difference under § 303 HGB and a proposal for the scope of consolidation. Capital consolidation (§ 301 HGB), elimination of intra-group profits (§ 304 HGB) and uniform valuation (§ 308 HGB) are explicitly marked as open. More on the individual company's accounts is under Annual financial statements.
What a group costs
The tax group is not an add-on module. Every company is a company of its own and costs the monthly price of its legal form.
Each company at the rate of its own legal form, no group discount. This applies to the first company as to every further one. If you pay yearly, you pay 10 monthly amounts for twelve months.
Muster Holding GmbH, Muster Technik GmbH and Muster Service GmbH, three corporations at €79 each: €237 per month, or €2,370 per year if paid yearly.
Plus Muster Besitz GbR as a partnership at €49: €286 per month, or €2,860 per year if paid yearly.
What ZepDesk does not take on
Both companies need a company of their own in ZepDesk. A company outside ZepDesk cannot be linked.
Whether a tax group exists for tax purposes depends on the profit transfer agreement, its performance and the integration. ZepDesk calculates with the kinds and periods your administration enters.
ZepDesk does not attribute income to the controlling company and does not prepare the return with annexes OT and OG.
ZepDesk does not take on capital consolidation, elimination of intra-group profits or uniform valuation.
Reports exist per company; to compare, you switch with the company switcher.
Each company posts loans, clearing accounts and services between the companies on its own.
Questions about groups
Do I need a tax group to run several companies?
No. Every company is a company of its own, and one login covers them all. A holding without a tax group keeps its shareholdings as master data and records dividends itself, with the reconciliation under § 8b KStG.
Does the holding see the subsidiary's books?
Only if someone from the holding has a role in the subsidiary, such as Read-only. Through the tax group the controlling company receives no receipts, accounts, invoices or customers, only key figures. Every retrieval is recorded in the subsidiary's change log.
Which legal forms can form a tax group?
Controlled companies for corporate and trade tax are GmbH, UG, AG, SE and KGaA. For VAT, partnerships and the eG are added. Any commercial business can be the controlling company for corporate and trade tax, including a sole proprietorship. A tax group is not provided for freelancers as individuals or for associations and foundations.
Does our group have to prepare consolidated financial statements?
§ 293 HGB governs this. ZepDesk checks the exemption using the gross method on two consecutive balance sheet dates; ZepDesk does not calculate the net method. If one of the three figures is missing, the answer stays open instead of assuming an exemption.
What does a group cost?
Every company costs the monthly price of its legal form; there is no group discount. A holding with a subsidiary and a second-tier subsidiary, all three GmbH, costs €237 per month. The worked example is above under What a group costs.
Set up your group in ZepDesk.
Every company becomes a company of its own. If you move from other software, each company moves separately, ideally as of the same date; how that works is under Switching from other software.