Do I pay separately for holding and operating company?
Often yes: they are separate files. The price depends on the engagement; group work and reconciliations between companies can require extra work.
The short answer
Often yes: they are separate files. The price depends on the engagement; group work and reconciliations between companies can require extra work.
Basis: art. 2:210, 2:406 and 2:407 DCC
Why does each BV have its own year-end work?
A holding and an operating company are two legal entities with their own financial data. An adviser can therefore set a price per BV or agree a group price. There is no generally mandatory rate. Ask which work is carried out per company and which work is included jointly in the quote.
Even a holding with few transactions may require more than copying a bank balance. Participations, intercompany loans, management fees and dividend flows must reconcile with the operating company. The value of a participation can depend on the subsidiary's figures. That explains why a small number of bank movements does not always mean a very simple annual accounts file. When requesting a quote, include a structure chart and the trial balances. State which activities and financing sit in each BV, so that the provider can budget the engagement on real information.
When is consolidation extra work?
Check whether consolidation is included. Consolidated reporting is something different from two separate sets of annual accounts in one folder. Art. 2:406 and 2:407 DCC are relevant to consolidation and possible exemptions. A fiscal unity for corporate income tax does not mean either that, under civil law, only one BV remains. So do not let only the number of tax returns determine how much annual accounts work is needed. Ask for each topic whether it applies and which documents you get. When in doubt about group exemptions, a substantive assessment is better than assuming the cheapest combination of reports.
You can keep costs manageable by reconciling intercompany positions in advance. Put the receivable in the holding next to the payable in the operating company and explain differences in interest, payments and management fees. Supply the same balance sheet date and final version. If one set of records is still changing while the other is being finished, the adviser must redo reconciliations. Ask which preparation the firm finds useful before you spend time on an extensive spreadsheet. An overview that reconciles with the source records is more useful than an attractive summary without traceable amounts.
How do you request a group quote?
Compare quotes for the same group and the same services. Note per BV the annual accounts, publication and tax work, plus any consolidation and group discussion. Ask whether amounts exclude VAT and how a new or dissolved group company is treated. A group price can be practical, but must remain transparent enough to understand extra work. Also have it recorded who monitors the separate filings and which receipts you receive. That way you can judge whether you really pay twice for the same action or rightly pay for different files that each have their own obligations and points of attention.
How it works at Jaarrekening.io
At Jaarrekening.io, holding and operating company are two sets of annual accounts in the same account. You pay per legal entity per financial year, by size class: if both are micro, that is 2 × € 250 excl. VAT. If they are in the same account, in the first year one of the two is free, because the first annual accounts in an account cost nothing.
Sources
Frequently asked questions
Can the holding copy the subsidiary's figures?
No. Each BV has its own assets, liabilities, result and resolutions.
Is consolidated reporting the same as two separate sets of annual accounts?
No. Intercompany items must, among other things, be eliminated.
Which preparation saves investigative work?
Reconcile receivables, payables and interest between the group companies in advance.
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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.
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