Annual accounts software for the holding company
A holding company asks more of annual accounts software than an operating company: participating interests, group rules, consolidation and the exemptions that come with them.
What annual accounts software for a holding company must be able to do
A holding company needs annual accounts software that handles participating interests properly: valuation, the statutory reserve for participating interests and the disclosure of capital interests. The software must also cope with group rules: the size class of the group, consolidation and the exemptions of art. 2:403, 2:407 and 2:408 DCC.
With a simple structure, a personal holding company with one operating company, it is mainly about the participating interest on the balance sheet and the result from it. With more layers or more subsidiaries, consolidation becomes the crucial question.
Four topics that make holding company annual accounts different
Valuing participating interests
A participating interest in which the holding company has significant influence is in principle recognised at net asset value art. 2:389(1-2) DCC. Influence is presumed from one fifth or more of the votes. The subsidiary's result then flows into the holding company's result, so the software must be able to take over the subsidiary's equity and result.
Statutory reserve for participating interests
If the subsidiary retains profit that the holding company cannot have distributed without restriction, the holding company forms a statutory reserve for participating interests art. 2:389(6) DCC. That reserve may not be distributed and therefore limits the dividend the holding company can pay art. 2:216(1) DCC.
Disclosure of participating interests
In the notes, the holding company states the name, place of residence and capital interest of every company in which it provides at least one fifth of the issued capital art. 2:379(1) DCC.
Size class of the group
For the size criteria, the holding company adds the figures of group companies that would be included in a consolidation art. 2:395a(2) DCC art. 2:396(2) DCC. This does not apply if the holding company applies art. 2:408 DCC. A holding company without turnover of its own can therefore still be small or medium-sized.
Consolidate or not?
An entity at the head of a group includes consolidated annual accounts in the notes art. 2:406 DCC. In many SME structures this may be omitted. The software must help determine which exception applies.
| Situation | Rule | What the software must do |
|---|---|---|
| Small group | Consolidation may be omitted if the group together stays within the limits for small, none of the companies is a public-interest entity and the general meeting does not object within six months after the start of the financial year art. 2:407(2) DCC | Add up the group figures and test them against the limits |
| Subsidiary of little significance | Data may be left out of the consolidation if its significance is negligible, the data can only be obtained at disproportionate cost or the interest is held solely for resale art. 2:407(1) DCC | Record the ground per subsidiary |
| Intermediate holding company | No own consolidation if the data are included in the consolidated annual accounts of a larger whole and the documents are filed art. 2:408 DCC | Keep track of the exemption and the group documents |
| Group company with 403 declaration | Abridged own annual accounts, if the shareholders consent, the parent consolidates and declares joint and several liability, and the declarations have been filed art. 2:403 DCC | Support the abridged format and the 403 documents |
What Jaarrekening.io does for a holding company
In Jaarrekening.io you create a separate file for the holding company and for each operating company in the same workspace. In the notes you record the disclosure of participating interests and the statutory reserve for participating interests.
For groups there is the additional Consolidation module, a subscription per workspace (amount on the pricing page). It calculates with fixed consolidation rules under art. 2:405-2:414 DCC and RJ 217, records per subsidiary the method or the ground for not consolidating and gives an indicative test of the exemption for small groups. The module does not test the intermediate holding exemption of art. 2:408 DCC.
Two limits to know. If you apply art. 2:403 DCC, the app produces the declarations as a template, but you file them with the KVK yourself. And the XBRL file contains only the single-entity annual accounts: the app does not produce consolidated annual accounts in XBRL. You pay per set of annual accounts: if the holding company and the operating company are both micro, that is twice € 250, excl. VAT.
More about annual accounts software
Updated 30 October 2026. Jaarrekening.io prices exclude VAT.
Frequently asked questions
Must my holding company prepare consolidated annual accounts?
Not always. If the group together stays within the limits for a small entity and the general meeting does not object, consolidation may be omitted (art. 2:407(2) DCC). An intermediate holding company can, under conditions, rely on art. 2:408 DCC.
Does my operating company count towards the holding company's size class?
Yes. For the size criteria, the holding company adds the figures of group companies that would be included in a consolidation, unless the holding company applies art. 2:408 DCC (art. 2:395a(2) and art. 2:396(2) DCC).
What is a 403 declaration?
A declaration in which the parent company accepts joint and several liability for the debts of a group company. Together with the consent of the shareholders and consolidated annual accounts of the parent, the group company may then prepare abridged annual accounts (art. 2:403 DCC).
Can I prepare the holding company and the operating company in one program?
In Jaarrekening.io you create a separate file for each entity within the same workspace. You pay per set of annual accounts; a holding company with one operating company means two sets of annual accounts.
Read more
Preparing Dutch annual accounts?
Your first set of annual accounts is free, for every size class. Create an account and prepare the annual accounts of your Dutch company under Title 9 of Book 2 of the Dutch Civil Code.
Get started