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Modules and Additional Functions in Income Taxes

Overview

In addition to the core functions provided with the base module, there are a number of optional modules and functions available in Income Taxes. The modules are an integral part of Income Taxes and open up additional areas of application. The following tables offer an overview

Reach out to your Lucanet contact person if you want to use optional modules and/or functions, or get in touch with us via Contact.

System Architecture of Income Taxes

The following graphic shows the system architecture of Income Taxes with additional modules, such as Tax Balance.

Dislays the system architecture of Income Taxes
System architecture of Income Taxes

Base Module

The base module of Income Taxes includes the following modules and functions:

Module/FunctionDescription
Tax Accounting, IFRS Tax Accounting, Local GAAP Master Data ReportingThe core functions for the calculation and reporting of deferred and real taxes for the purposes of annual financial statements (IFRS and HGB) are always available. In addition, the data basis for the tax-related notes to the financial statements is provided.

Optional Modules

The following optional modules are available:

Tax Audit

  • Recording of tax audit findings and audit risks for status tracking.
  • Consideration of the corresponding effects across tax groups for different assessment periods.

Tax Compliance

Monitoring of declaration and payment deadlines for domestic and foreign companies.

Tax Planning

Activation of planning periods in GTC (IAS 34)

Tax Questionnaire

  • Support with managing tax information.
  • Structured (company-specific) questionnaires enable the collection of various tax information (e.g., open tax audits, Country-by-Country Reporting, etc.).
  • Reports provide automated analysis and evaluation.

Tax Return (Germany)

Transmission and management of electronic tax returns from Income Taxes to the German tax administration (ELSTER). The following tax types are supported:

  • Corporate income tax
  • Corporate tax segmentation
  • Local tax
  • Local tax segmentation
  • Capital gains tax - Registration

Tax return (Switzerland)

Swiss tax calculation for individual cantons.

Tax Risk Management

Risks are identified and monitored using risk-oriented, active questionnaires. Action Plans support the handling and monitoring of these risks.

Pillar 2

Collection, calculation, and analysis of data for the implementation of the global minimum taxation of corporate profits according to OECD GloBE rules.

CbCR

Collection, calculation, and analysis of data for the implementation of Country-by-Country Recording (CbCR).

Optional Functions

The following optional functions are available:

Posting levels

Multiple periods (e.g., for reporting data and consolidation postings) can be combined into a summary period.

Import robot

During bulk imports, companies within Income Taxes can be automatically calculated and milestones closed.

Family Office (Germany)

Assessment bases, which are relevant, for example, for determining advance payments as well as for purposes of the owners' income tax declaration, can be continuously evaluated and monitored.

Flexible validation

  • Imports of key figures into Income Taxes, which can then be validated against values calculated in Income Taxes (useful, for example, for validating general ledger and subledger).
  • Many other (partially fully automated) validation options exist.

Capital gains tax

Recording and electronic submission of the Capital gains tax - Registration (Kapitalertragsteuer - Anmeldung) (in the Tax Return module).

Outside Basis Differences (OBD)

Workspace for determining the OBD note (OBD = Outside Basis Difference) according to IAS 12, including import function.

Period transfer

  • Data as of a specific reporting date can be fully or selectively exported and imported (transferred) into another Income Taxes system.
  • Copying data sets is possible without IT support, facilitating, for example, the mapping of sales/disposals.

Snapshots

Different temporal processing states can be "frozen" to enable later restoration (e.g., useful for simulation calculations) or to mark them as the relevant status for further calculations or transmissions.

Issues in balance sheet comparison

Recording of detailed issues for each balance sheet item to maintain balance sheet discrepancies (for the Tax Accounting module).

Local balance sheets

Enables the determination of tax balance surplus/deficit in a different balance sheet structure.

MVB

Determination of temporary differences based on the market value balance, for meeting regulatory requirements (e.g., IFRS 17 and Solvency II).

Flexible export

Configurable export interface with various output formats.

Master Data

Master data is managed centrally in the Income Taxes and Tax Administration modules and supplemented in Tax Balance with E-Balance-specific data (e.g., report components). Tax-related asset differences and the tax profit difference determined in the Tax Balance module are transferred to the Tax Accounting module.

Last updated on Aug 16, 2023

Table of Contents
Modules and Additional Functions in Income TaxesOverviewSystem Architecture of Income TaxesBase ModuleOptional ModulesOptional FunctionsMaster Data
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