OBD

Getting Started

Global Functions

Lucanet Lume

Data Hub

Administration

Extended Planning & Analysis (xP&A)

Consolidation & Financial Planning

ESG Reporting

Disclosure Management

XBRL Tagger

Lease Accounting

Banking & Cash Management

Data Collection

Tax Compliance & Reporting

Tax Administration

Income Taxes

User Interface of Income Taxes

Modules and Additional Functions in Income Taxes

Income Tax Forms

Master Data

Company

Status

Basic Data

Import

Import Suite

Deferred Taxes

B/S Comparison

Loss Carried Forward

Other Deferred Taxes - Company

Summary

TRR - Company

Reports in the 'Company' Area

OBD

Current Taxes

Tax Liabilities

KapEStA

Electronic Transmission

Data Transfer

Data Export

Validation

Comments

Snapshots

True-Up

(Sub-) Group

Reporting

Pillar 2

Country-by-Country Reporting

First Steps in Pillar 2 and CbCR

Tax Balance

Tax Services

Glossary

The Outside Basis Differences workspace (abbreviated OBD) is used to enter, import, and administrate investment book values for consolidated investments in the context of deferred taxes. The temporary differences between the tax book value of an investment and the proportionate equity (referred to as Outside Basis Differences) are entered and the deferred tax assets and liabilities incurred are calculated in the OBD workspace.

In addition to manual entry, the workspace also enables the import of OBD issues using an import template. Investments can be created manually, imported, and deleted. The values entered in the OBD workspace are automatically included in the calculation of the deferred tax results and the tax rate reconciliation (TRR).

The OBD workspace is not activated by default and can be optionally activated by Lucanet. Contact your consultant if you need the workspace. The workspace is activated across all of Income Taxes. Deactivation per period is not intended.

The OBD workspace is opened under Company | Deferred taxes | OBD. The OBD workspace is displayed, for example, as follows:

Condition	Value
Period type	In actual periods only (no planning periods, no monthly periods). The workspace is read-only in summary periods.
Permission	Read permission is required for the Deferred taxes transaction data permission object (see Permissions).

The OBD workspace consists of functions and an overview table in which the individual investments are displayed in rows. Detailed editing of an investment is done in a separate edit dialog (see Editing Investments).

Function	Value
Update calculation	Updates the calculation for all OBD issues
Create	Creates a new investment (opens the edit dialog)
Import	Starts the import of OBD issues using an import template
Delete (Import)	Deletes all OBD records previously imported

The individual investments are displayed in rows of the overview table with the following columns:

Column	Description	Editable
ID	The technical identifier (partner ID) of the investment	No
Edit	Link to the detailed editing of the investment	Yes (write permission required)
Delete	Button for deleting the investment	Yes (write permission required)
Name	Name of the investment company	No
Import	Indication of whether the entry was imported	No
Can control be exercised?	Specifies whether control exists	No
Tax Base	Sum of the tax investment book value and APO value	Calculated
Expected reason of the reversal of the temp. diff.	The expected reason for the reversal of the temporary difference	No
DTL OBD (eg DTL on planned dividend)	Deferred tax liabilities for OBD	No
DTA OBD (eg deductible value part of depreciation)	Deferred tax assets on OBD	No
Inventory deferred taxes outside basis differences	Deferred taxes for inventories from OBD	No
Is there a plan for reversing the difference?	Specifies whether a plan exists for the reversal of the difference	No

You can go to the edit dialog for an individual investment from the Edit column of the overview table or with the Create button. The following fields are available:

Field	Description	Editable
ID	The technical identifier (partner ID) of the investment	No (for new identifier: Yes)
Name	Name of the investment company	Yes
Can control be exercised?	Specifies whether control exists	Yes
Local GAAP	The investment value according to Commercial Law (HGB share value)	Yes
Tax Adjustment (Import)	Automatically calculated tax deviation	Calculated
Tax Adjustment	Manual correction value for tax deviations	Yes
Tax Base	Sum of the tax investment book value and APO value	Calculated
Tax rate applicable on reversal of outside basis differences by dividend or capital gain	Tax rate to be applied for the reversal due to dividends or capital gains	Yes
Tax rate applicable on reversal of outside basis differences on capital loss/other	Tax rate to be applied for the reversal due to sales losses or other causes	Yes
Expected reason of the reversal of the temp. diff.	Expected reason for the reversal of the temporary difference (e. g. Dividend Income)	Yes
Taxable temp. diff. on cons. participations with DTL (base)	Taxable temporary difference for consolidated investments to which deferred tax liabilities were posted	Yes
Deductible temp. diff. on cons. participations with DTA	Tax-deductible temporary difference for consolidated investments to which deferred tax assets were posted	Yes
DTL OBD (eg DTL on planned dividend)	Deferred tax liabilities for OBD	Calculated
DTA OBD (eg deductible value part of depreciation)	Deferred tax assets on OBD	Calculated
Inventory deferred taxes outside basis differences	Deferred taxes for inventories from OBD	Calculated
Is there a plan for reversing the difference?	Specifies whether a plan exists for the reversal of the difference	Yes

To edit an investment:

Navigate to the OBD workspace under Company | Deferred Taxes | OBD.

In the Edit column, click the link in the desired row.

Adjust the values in the edit dialog (see Edit Dialog for a description of all fields).

Click Save.

OBD issues can be imported using an import template or with the standard import (balance sheet comparison import):

You can go to the OBD - Import dialog by clicking on Import in the overview table. This dialog contains the following elements:

Back

: Returns to the overview table.

Import

: Starts the import of the selected file.

Import template OBD

: Downloads the Excel import template in which you enter the OBD items.

Delete existing OBD imports?

: If this check box is activated, all previously imported issues will be deleted before the new issues are imported.

File path

: File selection for the completed import template.

To import OBD issues:

Navigate to the OBD workspace.

Click Import template OBD to download the Excel template and save the file locally.

Click Import template OBD to download the Excel template and save the file locally.

Enter the OBD items in the template and save the file.

Use Select file in the Import parameters section to select the edited file.

If required, activate the Delete existing OBD imports? check box, if previously imported items are to be removed before the import.

Click Import to apply the OBD issues.

OBD values can be supplied by the standard import (file import, RFC, REST service) as part of the balance sheet comparison import.

For the imported items to be recognized as OBD issues, the source items in the mapping template must be mapped to the target identifier TAX.TOBD. Items that do not point to TAX.TOBD are not processed as OBD records.

A separate OBD record is created for each unique partner ( Subposition/Partner interface field). The values are transferred to the OBD workspace as follows:

Interface field	OBD dialog column
GAAP value (HGB values column)	Local GAAP
GAAP corrections to tax balance sheet values	Tax Adjustment (Import)

If the import file contains several rows for the same combination of unit ID and partner ID, their values will be added up.

When importing with the import template, you can decide whether existing imported issues are to be deleted before the import.

In the standard import, existing entries are identified and overwritten by means of the key (period ID, unit ID, partner ID). Any keys not included in the current import remain unchanged.

The OBD values are included in the calculation of the deferred tax results:

The sum of deferred tax assets and liabilities from OBD is calculated as the difference between the deferred tax assets and liabilities.

The calculated OBD values are included in the total sum of deferred taxes.

When allocating to corporate income tax (CIT) and trade tax, the OBD shares are cleaned from the respective tax types.

Two additional items are displayed in the result report, showing the effects of OBD values on the deferred taxes in the result report.

Item	Description
23a	Effect of deferred taxes on planned dividends and OBD
23b	Reversal of deferred taxes for distributed dividends

The deferred taxes calculated in the OBD dialog appear in the Report LS (Deferred Taxes – Company) in the Deferred tax assets and liabilities (OBD) row. The value of this row is included in the long-term gross items of deferred tax assets and liabilities and is disclosed separately there.

The values from the OBD workspace can be exported by means of technical IDs. The export is activated if the technical ID prefix OBD is used.

The following table describes the technical IDs:

Technical ID	Description
`OBD_SHAREHGB#<PartnerId>`	Local GAAP
`OBD_CORRAUTO#<PartnerId>`	Tax Adjustment (Import)
`OBD_CORRMANU#<PartnerId>`	Tax Adjustment
`OBD_SHAREANDAPO#<PartnerId>`	Tax Base
`OBD_TAXRATETEMPDIFFREV#<PartnerId>`	Tax rate applicable on reversal of outside basis differences by dividend or capital gain
`OBD_TAXRATECAPITALLOSS#<PartnerId>`	Tax rate applicable on reversal of outside basis differences on capital loss/other
`OBD_TEMPDIFFCONSDTL#<PartnerId>`	Taxable temp. diff. on cons. participations with DTL (base)
`OBD_TEMPDIFFCONSDTA#<PartnerId>`	Deductible temp. diff. on cons. participations with DTA
`OBD_DTLOBD#<PartnerId>`	Deferred tax liabilities for OBD
`OBD_DTAOBD#<PartnerId>`	Deferred tax assets on OBDAktive latente Steuern auf OBD
`OBD_DEFTAXINVENTORY#<PartnerId>`	Deferred taxes on OBD inventories

The placeholder <PartnerId> corresponds to the partner ID of the respective investment. For each technical ID, an additional totals variant is available with #TOTAL instead of <PartnerId>, which provides the sum across all investments.

In addition, the values OBD-dtl-st and OBD-dtl-lt are exported from the notes data into the balance sheet DT export logic.

The OBD values are available by means of the technical IDs in all areas that use the central export mechanism. They include standard reports, posting documents, flexible validation, and the transfer of values to the Pillar 2 and CbCR sub-modules.

When you create a new period with a transaction data copy, the contents of the OBD workspace are automatically transferred to the new period.

A separate OBD check box is available in the Copy transaction data dialog. To transfer OBD values with the transaction data copy:

Open the Company | Status workspace.

Open the Copy transaction data dialog. The dialog is displayed as follows:

Activate the OBD check box.

Start the copy process.

The copied values are transferred to the target period.

In the period transfer (import and export of a period), the values of the OBD workspace are also transferred.

The OBD workspace uses the Deferred Taxes Transaction Data permission object (TRANSACTION_DATA_DT). This is the same permission object used for the other dialogs in the Deferred Taxes area (e.g. balance sheet comparison, losses carried forward, disclosures, TRR).

Configuration	Description
Read	Display of the OBD workspace. The values are visible but cannot be changed. This permission is a prerequisite for accessing the dialog.
Edit	Editing of OBD issues (creating, modifying, deleting, importing).

The read permission is checked when the dialog is opened. The edit permission is additionally checked in the edit and save dialogs, and during the import. Without read permission for the Deferred Taxes Transaction Data permission object, the OBD workspace is not visible in the navigation.

The OBD workspace is read-only or inaccessible if one of the following conditions applies:

Condition	Effect
Status of the Deferred Taxes milestone is Not started	Dialog is not accessible
Status of the Deferred Taxes milestone is Finished or Checked	Write protection
Period is closed	Write protection
Summary Period	Write protection
Only Read permission, no Edit permission	Write protection

In read-only mode, the Update calculation, Create, Import and Delete (Import) buttons are hidden. The Edit and Delete columns in the table are not displayed. Values can still be viewed but not changed.

This content was generated using AI and reviewed by Lucanet subject matter experts before publication.

Overview

Activation

Navigation

Availability of the OBD Workspace

Structure of the Workspace

Functions

Overview Table

Edit Dialog for an Investment

Editing Investments

Import into the 'Outside Basis Differences' Workspace

Import Template

Importing OBD Issues

Standard Import (Balance Sheet Comparison Import)

Field Assignment in the OBD Workspace

Behavior with Existing Data

Deferred Taxes (Result Calculation)

Result Report (TRR)

Notes (Disclosures)

Technical Export

Technical Export IDs

Period Copy and Transaction Data Copy

Period Copy

Transaction Data Copy

Period Transfer (Import/Export)

Permissions

Write Protection

Table of Contents

Company

Legal Notice

Table of Contents

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Company

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