---
title: "Organisational Structures"
description: "In the Organisational structures workspace, you maintain time-dependent organisational hierarchies that group the units defined in the Units workspace."
source_url: https://support.lucanet.com/en/documentation/income-taxes/tax-administration/organisational-structures
language: en
last_updated: 2026-09-01
---
# Organisational Structures

## Overview

In the **Organisational structures** workspace, you maintain the time-dependent structures that group the units defined in the [Units](https://support.lucanet.com/en/documentation/income-taxes/tax-administration/units.md) workspace — the tax groups and (sub-)group structures that the Pillar 2 and CbCR sub-modules rely on. Each structure has a validity period; the workspace lets you inspect, create, edit, import, and export structures and visualize their validity on a timeline.

There are three types of structure, created from the **Create** menu (see [Structure Types](#structure-types) below).

> **Note:** The **type of a sub-group**, i.e. joint venture, investment entity, minority-owned, stateless, and so on, is not set on the structure itself, but is driven by each unit's **GloBE Status**, which you maintain in the [Units](https://support.lucanet.com/en/documentation/income-taxes/tax-administration/units.md) workspace. A **Company structure - Subgroup** is the container that groups those units so they can carry their own jurisdictional elections and be blended separately in the calculation. Once created, a sub-group is selectable in Pillar 2 — for example in **Jurisdictional Elections**, where you can pick a **Subgroup** alongside the jurisdiction. Investment entities are an exception: they are not maintained as individual sub-groups — per jurisdiction, all investment entities automatically form a single aggregation group.

## Navigation

The **Organisational structures** workspace can be found in the **Master data** folder of the **Tax Administration** module and is displayed in the **Timeline view** by default.

![Organisational structures workspace in Timeline view with the Create, Reference date view, Change log, Import from Excel, Structure change import and Export structure data buttons, a structure filter with a from/to date range, and a Gantt-style timeline of the structures' validity](https://support.lucanet.com/assets/docs-images/income-taxes/tax-administration/organisational-structures/_images/en/organizational_structures_workspace.png)
'Organisational structures' workspace in 'Timeline view'

## Structure Types

**Create** is a menu that lets you add three types of structure:

| Type | Description |
|---|---|
| **Tax group structure** | A tax group or fiscal-unity structure, e.g. a corporate-income-tax group. |
| **Company structure** | The group structure of the units. |
| **Company structure - Subgroup** | A sub-group within the company structure — e.g. a joint-venture or minority-owned sub-group — that can carry its own jurisdictional elections and blending. |

## Workspace Actions

The following actions are available at the top of the workspace:

| Action | Description |
|---|---|
| **Create** | Open the menu to add a **Tax group structure**, **Company structure**, or **Company structure - Subgroup**. |
| **Reference date view** | Switch from the timeline to a table view that lists structures valid on a single date. |
| **Change log** | Open the change history for all organizational-structure changes. |
| **Import from Excel** | Import structures from an Excel file. |
| **Structure change import** | Import structure changes (for example new time states) from Excel. |
| **Export structure data** | Export the current structure data to Excel. |

The filter row above the timeline lets you filter by structure name and by a **from / to** date range.

## Timeline View and Reference Date View

The workspace offers two views of the same data:

- **Timeline view** — a Gantt-style chart showing each structure as a horizontal bar across its validity period. Use the **Day / Week / Month** toggle to change the granularity and **Export to PDF** to export the chart. When you select a structure, the toolbar additionally offers **Add** (add a new validity period / time state) and **Terminate** (end the structure's validity).
- **Reference date view** — a table that lists all structures valid on a selected reference date. Useful for comparing structure master data side by side at a specific point in time.

Click **Reference date view** to switch to the table; the same control then offers **Timeline view** to switch back.

## Creating a Structure

To create an organizational structure, proceed as follows:

1. Click **Create** and choose the structure type (**Tax group structure**, **Company structure**, or **Company structure - Subgroup**).

2. Enter the **Name** of the structure and an optional **Comment**.

3. Set the **Start of validity**.

4. Click **Save**.

Once created, a structure appears on the timeline, where you can add further validity periods (**Add**) or end its validity (**Terminate**).

## Participation and Consolidation

When you open a company structure — in the **Reference date view**, select a reference date, choose the structure, and open its details — each unit it contains is listed with:

- **Participation amount** — the ownership percentage held in that unit (for example **100 %** for a wholly owned entity or **50 %** for a jointly held one).
- **Consolidation** — whether the unit is **activated** or **deactivated** in the structure.

Maintain these values when you import or edit the structure (see **Import from Excel** below), so the structure reflects the actual ownership. Because structures are time-dependent, several structural states can run side by side; use the **Timeline view** to see which one applied when.

> **Note:** - Validity periods should overlap only when explicitly intended. Use the timeline to verify that two competing structures do not unintentionally overlap.
> - Changes are recorded in the change log. Use the **Change log** button to open the history.
> - Use **Import from Excel** to bulk-load structures, **Structure change import** to load structure changes, and **Export structure data** to export the current state (which also serves as an import template).