Holding UG annual report - without a tax advisor
A holding UG with few transactions still needs proper annual accounts. Before preparing them yourself, check the company's activities, opening balances and filing obligations. A bank export is a starting point, not a complete set of accounts.
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) - based on taxable income, which can differ from accounting profit; check associated determinations and solidarity surcharge
- 3.Trade tax return (GewSt) - based on trade income after the applicable tax adjustments
- 4.VAT reporting (USt) - check your VAT status. Under current §19 UStG, qualifying small businesses generally do not need the ordinary annual VAT return, but special cases and tax-office requests remain relevant
- 5.Company register (Unternehmensregister) - separate disclosure for financial years beginning on or after 1 January 2022; simplified deposit is available only if the company qualifies
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 the accounting records and filing guide; check the required format before submitting disclosure documents
- Optional: submit the E-Bilanz directly via ELSTER (self-hosted with ERiC)
Who is UGtax for?
UGtax supports simple bookkeeping workflows. Few transactions do not automatically mean micro-company status: §267a(3) HGB excludes certain passive holding companies. Check the company's eligibility and output requirements. Seek individual advice for complex VAT, distributions, group transactions or uncertain accounting treatment.