Duties of a corporation, and where ZepDesk covers them
| Duty | In ZepDesk | Limit |
|---|---|---|
| Keeping books§ 238 HGB | Double-entry bookkeeping with SKR03 or SKR04, reversal instead of deletion, bookkeeping | none |
| Annual accounts§ 264 HGB | Balance sheet, income statement, notes and management report in the scope of the size class, annual accounts | Valuing and signing is up to you. |
| Disclosure§ 325 HGB | Disclosure file as PDF and XBRL, deadline with reminders | Submission to the company register remains with you. |
| Corporate income tax§ 31 KStG | Return from the annual accounts, with hidden profit distributions and loss carryback, taxes and ELSTER | Not generated electronically if income from participations is recorded or the company is non-profit. |
| Trade tax§ 14a GewStG | Return with add-backs, reductions and the trade tax base amount | none |
| E-Bilanz§ 5b EStG | File along the taxonomy, checked against the schema | Sent to ELSTER after your approval; calendar year only. |
| Capital gains tax on distributions§ 43 EStG | Profit appropriation resolution, tax and certificate under § 45a EStG | none |
| Shareholders' meeting§ 48 GmbHG | Meetings and written resolutions with agenda, result of each resolution and minutes as a PDF, Shareholders, officers and resolutions | You handle the invitation and the deadline of the ordinary meeting. |
| Tax contribution account§ 27 KStG | Additions and repayments of contributions per year; the determination goes with the corporate tax return | none |
| Converting a UG§ 5a (5) GmbHG | Assistant from the prerequisites through the draft posting to switching the legal form after registration | Resolution, notary and commercial register remain with you. |
- Balance sheet total up to
- €450,000
- Revenue up to
- €900,000
- Employees up to
- 10
ZepDesk draws up: Balance sheet with letter items only, income statement condensed under § 275 (5) HGB, information below the balance sheet instead of notes
Disclosed: Balance sheet; deposit instead of publication possible (§ 326 (2) HGB)
- Balance sheet total up to
- €7,500,000
- Revenue up to
- €15,000,000
- Employees up to
- 50
ZepDesk draws up: Balance sheet with letter and Roman-numeral items, income statement from gross profit (§ 276 HGB), shortened notes (§ 288 (1) HGB)
Disclosed: Balance sheet and notes (§ 326 (1) HGB)
- Balance sheet total up to
- €25,000,000
- Revenue up to
- €50,000,000
- Employees up to
- 250
ZepDesk draws up: full structure, complete income statement, notes with the fixed-asset schedule, management report with pre-filled sections
Disclosed: Balance sheet, income statement, notes and management report, with the relief of § 327 no. 2 HGB
- Balance sheet total up to
- above
- Revenue up to
- above
- Employees up to
- above
ZepDesk draws up: as for medium-sized
Disclosed: Balance sheet, income statement, notes and management report
How detailed the accounts are and what you disclose depends on the size class: a small GmbH discloses only the balance sheet and notes, a medium-sized one the full accounts with a management report. Thresholds and scope per class are listed under Size classes and disclosure.
What management must keep an eye on personally, from solvency through the UG's statutory reserve to the transparency register, is described under Duties of management.
Holding and subsidiaries
Each entity of the group is a company of its own with its own books, all with one sign-in. The holding keeps its participations as master data, and ZepDesk shows each income from a participation with the reconciliation under § 8b KStG. If you wish, a fiscal unity (Organschaft) connects the companies, provided each subsidiary consents.
Each entity costs the rate of its legal form: a holding with a subsidiary and a second-tier subsidiary, all three GmbH, costs €237 a month.
Holding and subsidiaries in ZepDesk
Questions from corporations
Does ZepDesk handle disclosure?
ZepDesk generates the disclosure file in the scope of your size class, monitors the deadline and suggests publication or deposit. You or your tax firm submit it to the company register.
How does ZepDesk calculate the UG's statutory reserve?
ZepDesk proposes a quarter of the annual net income as the allocation (§ 5a (3) GmbHG) and creates a draft entry for it. Check two cases yourself: a loss carried forward from the prior year does not yet reduce the proposal, and from €25,000 of share capital plus reserve ZepDesk proposes nothing more.
Can we work with SKR04?
Yes. SKR03 and SKR04 are both available, and the chart of accounts can be extended without losing the statutory mappings.
Does ZepDesk also suit a gGmbH or gUG?
Yes. You set the company up as a GmbH or UG and mark it as non-profit. Sphere accounting, donation receipts, use of funds and reserves under § 62 AO are then added, in the same plan. ZepDesk does not yet generate the corporate income tax return with Anlage Gem electronically. More on the page for associations and foundations.
Set up your GmbH.
Create the company, choose the chart of accounts, post the opening balances. We help when you move from other software.