Holding UG annual report — without a tax advisor
Your holding UG has few transactions, no employees, no VAT. Yet many founders pay 500-1,500 EUR per year to a tax advisor for an annual report that would fit on a single page.
What does a holding UG have to file?
- 1.E-Bilanz — balance sheet + P&L in XBRL format to the tax office (§5b EStG)
- 2.Corporate income tax return (KSt) — 15% on profit
- 3.Trade tax return (GewSt) — municipal rate × 3.5% base amount
- 4.VAT return (USt) — under §19 small-business: all fields 0 EUR
- 5.Federal Gazette (Bundesanzeiger) — public disclosure of the balance sheet (§325 HGB)
How does UGtax work?
- Download a bank export (XML, CSV or XLSX from your bank)
- Upload to ugtax.de — transactions are automatically classified to SKR04
- Review the classification and correct as needed
- Download E-Bilanz, filing guide, journal, and Bundesanzeiger document
- Optional: submit the E-Bilanz directly via ELSTER (self-hosted with ERiC)
Who is UGtax for?
UGtax is for micro-corporations (§267a HGB) with simple bookkeeping: holding UGs, asset-management UGs, UGs without employees. If you have standard VAT, hidden profit distributions, or transfer pricing, you need a tax advisor.