---
title: "Creating Reorganizations"
description: "In the Reorganizations workspace, you can configure tax accounting adjustments for the entities involved in reorganizations."
source_url: https://support.lucanet.cloud/en/documentation/income-taxes/tax-balance/master-data-tax-balance/create-transformations
language: en
last_updated: 2026-05-28
---
# Creating Reorganizations

## Overview

You can create reorganizations and the entities involved in them in the **Reorganizations** workspace.

The details of the individual reorganizations, such as the transferred items and values or the target levels for the receiving entity, are then configured in the **Functions** workspace. How to proceed is described in [Configuring Reorganizations](https://support.lucanet.cloud/en/documentation/income-taxes/tax-balance/create-single-entity-tax-balance/configure-functions/configure-transformations.md).

## Navigation

The **Reorganizations** workspace is opened under **Master Data | Reorganizations**.

The workspace displays an overview of all **reorganizations** that have already been created and their status, and is displayed as follows, for example:

'Reorganizations' workspace

{% info-box %}
Reorganizations with the configuration status **Transmitting Entity finished** are hidden in the reorganizations overview. To display these reorganizations, you must activate the **Show all reorganizations** option.
{% /info-box %}

## Technical Prerequisites

The following technical prerequisites must be observed when creating and configuring conversions:

**Taxonomy Type**

For successful execution, the same taxonomy type (e. g. core taxonomy) and the same taxonomy version (e. g. version 6.7) must be used for both entities. If the taxonomies are different, the reorganization is automatically stopped by the system before the adjustment issues are created for the receiving entity. The user then has the option to adjust the taxonomy of the receiving entity and subsequently continue the reorganization.

**Required Permissions**

The permission concept for the reorganization function is designed so that the reorganization can be carried out by different users for the transmitting and receiving entities.

Each user must have the permissions required to **edit tax adjustments**, and the **Execute reorganizations** permission, for the respective entity.

In addition, the following permissions are required to manage the reorganization: **Read reorganizations**, **Edit reorganizations**, and **Reset reorganization status.**

## Creating a Reorganization

To create a reorganization:

{% stepper %}
{% stepper-step %}
In the **Reorganizations** workspace, click **Add.**
{% /stepper-step %}
{% stepper-step %}
Specify the following in the **New reorganization** dialog:

 - Tax balance sheet of the **transmitting entity**
 - Tax balance sheet of the **receiving entity**
 - An **issue** for the reorganization. The issue serves to document the reorganization process, e. g. to specify the type of reorganization (merger, spin-off, change of legal form, etc.).
 - A **comment** on the reorganization (optional)
{% /stepper-step %}
{% stepper-step %}
Click **Save**.

 The reorganization is displayed in the overview of the **Reorganizations** workspace and can be configured as described in [Configuring Functions](https://support.lucanet.cloud/en/documentation/income-taxes/tax-balance/create-single-entity-tax-balance/configure-functions.md).

{% /stepper-step %}
{% /stepper %}
{% info-box %}
The selection of the tax balance sheets cannot be subsequently changed. In the case of a faulty selection, the reorganization must be deleted and created again.
{% /info-box %}