Federal corporate tax 21% flat; state income tax varies by state (0–9.99%)
Dormant Company (No Activity)
- File Form 1120 (C-Corp) or Form 1065 (LLC partnership) with IRS showing zero income
- State annual report and franchise tax filing (varies by state)
- Maintain registered agent and registered address
- Submit FinCEN BOI (Beneficial Ownership Information) report
- No bookkeeping required if no transactions occurred
Active Company (Income & Activity)
- Full bookkeeping of all US and global income
- Federal corporate income tax return (Form 1120) — 21% flat rate
- State income and franchise tax filings depending on formation state
- Quarterly estimated tax payments to IRS (Form 1120-W)
- Sales tax registration and returns (state-by-state basis)
- Payroll tax filings (Form 941) and W-2s if employing staff
- Annual report to Secretary of State
- FinCEN BOI report — update on any ownership change
Corporation Tax: 19% on profits up to £50,000; 25% on profits above £250,000
Dormant Company (No Activity)
- File dormant accounts with Companies House
- Submit nil Corporation Tax return (CT600) to HMRC
- File annual Confirmation Statement (£34 fee)
- Maintain UK registered office address
- Director identity verification maintained (ECCTA 2023)
Active Company (Income & Activity)
- Full bookkeeping and annual statutory accounts
- Annual accounts filed with Companies House (9 months after year end)
- Corporation Tax return (CT600) to HMRC (12 months after year end)
- Quarterly VAT returns via Making Tax Digital (MTD) if VAT-registered
- Annual Confirmation Statement
- Payroll (RTI) and PAYE submissions if employing staff
- Statutory audit if two exceeded: turnover £10.2M+, assets £5.1M+, 50+ employees
Corporate income tax 15% + 5.5% solidarity surcharge + trade tax ~14–17% ≈ 30% total effective rate
Dormant Company (No Activity)
- File nil corporate income tax return with Finanzamt
- File nil trade tax return (Gewerbesteuerklärung)
- Annual financial statements filed with Bundesanzeiger
- Maintain registered address (Geschäftsadresse)
- File nil VAT return (Umsatzsteuererklärung) if VAT-registered
Active Company (Income & Activity)
- Full double-entry bookkeeping (Buchführungspflicht) under HGB
- Annual financial statements (Jahresabschluss) filed with Bundesanzeiger
- Corporate income tax return filed with Finanzamt
- Trade tax return (Gewerbesteuer) to local municipality
- Monthly/quarterly VAT Voranmeldung + annual VAT return
- Chamber of Commerce (IHK) annual fee
- Payroll tax and social security if employing staff
- Statutory audit if two exceeded: turnover €12M+, assets €6M+, 50+ employees
Corporate income tax (IS): 25% standard; 15% on first €42,500 for qualifying SMEs
Dormant Company (No Activity)
- File nil IS return with DGFiP
- Annual accounts filed with Greffe du Tribunal de Commerce
- File nil TVA returns if VAT-registered
- Pay CFE local business tax (minimum applies even with no activity)
- Maintain registered office (siège social)
Active Company (Income & Activity)
- Full bookkeeping (comptabilité générale) under Plan Comptable Général
- Annual accounts (comptes annuels) filed with Greffe
- IS corporate income tax return filed with DGFiP
- Monthly/quarterly TVA returns
- CFE and CVAE local business tax declarations
- Social contributions (URSSAF) if director is remunerated
- Payroll (DSN) filings if employing staff
- Statutory audit if two exceeded: turnover €8M+, assets €4M+, 50+ employees
Corporate income tax: 19% on profits up to €200,000; 25.8% above €200,000
Dormant Company (No Activity)
- File nil corporate income tax return with Belastingdienst
- File annual accounts with KVK Business Register
- File nil BTW returns if VAT-registered
- Update UBO Register if ownership changes
- Maintain registered address
Active Company (Income & Activity)
- Full bookkeeping under Dutch GAAP (RJ guidelines)
- Annual accounts filed with KVK (within 8 days of adoption; deadline 13 months after year end)
- Corporate income tax return filed with Belastingdienst
- Quarterly/monthly BTW (VAT) returns
- ICP declarations (EC Sales List) for intra-EU B2B transactions
- Payroll tax (loonheffing) returns if employing staff
- Statutory audit if two exceeded: turnover €12M+, assets €6M+, 50+ employees
Corporate income tax (IRES): 24%; Regional production tax (IRAP): 3.9%; effective ~28%
Dormant Company (No Activity)
- File nil IRES and IRAP returns with Agenzia delle Entrate
- Annual accounts filed with Registro delle Imprese
- Pay Camera di Commercio annual fee (€200–€300)
- File nil IVA returns if VAT-registered
- Maintain registered office (sede legale)
Active Company (Income & Activity)
- Full bookkeeping under Italian Civil Code and OIC standards
- Annual financial statements filed with Registro delle
- Imprese via Camera di Commercio
- IRES (24%) + IRAP (3.9%) returns filed with Agenzia delle Entrate
- Quarterly LIPE summaries + annual IVA (VAT) return
- Camera di Commercio annual fee
- INPS social security if employing staff
- Statutory audit (Revisore Legale or Collegio Sindacale) if thresholds exceeded
Corporate income tax (IS): 25% standard; 15% for new companies in first 2 profitable years
Dormant Company (No Activity)
- File nil IS return (Modelo 200) with Agencia Tributaria (AEAT)
- Annual accounts filed with Registro Mercantil (6 months after year end)
- File nil IVA returns (Modelo 303) if VAT-registered
- Director social security (autónomo societario) ~€300–€400/month may apply
- Maintain registered address (domicilio social)
Active Company (Income & Activity)
- Full bookkeeping under Spanish PGC (Plan General Contable)
- Annual accounts filed with Registro Mercantil
- IS corporate income tax return (Modelo 200) to AEAT
- Monthly/quarterly IVA returns (Modelo 303)
- EC Sales List (Modelo 349) for intra-EU B2B supplies
- Social security (Seguridad Social) and payroll if employing staff
- Statutory audit if two exceeded: turnover €5.7M+, assets €2.85M+, 50+ employees
Corporate income tax: 16%; Micro-enterprise tax: 1% on revenue (qualifying companies)
Dormant Company (No Activity)
- File nil corporate income tax return with ANAF
- Submit dormant declaration to Trade Register (Registrul Comerţului)
- Annual financial statements filed with Ministry of Finance and Trade Register
- Statistical reporting to National Statistics Institute (INS)
- File nil TVA returns if VAT-registered
Active Company (Income & Activity)
- Full bookkeeping under Romanian Accounting Law (Law 82/1991)
- Annual financial statements filed with Ministry of Finance
- Corporate income tax return (16%) or micro-enterprise return (1%)
- Monthly/quarterly VAT (TVA) returns
- EC Sales List (D390) for intra-EU B2B transactions
- INS statistical returns
- Payroll and social security (CAS/CASS) if employing staff
- Statutory audit if two exceeded: turnover €16M+, assets €8M+, 50+ employees
Corporate income tax: 10% flat (lowest in EU); Dividend withholding tax: 5%
Dormant Company (No Activity)
- File nil corporate income tax return with NRA (by June 30)
- Annual financial statements filed with Commercial Register and NSI
- File nil VAT returns (monthly) if VAT-registered
- NSI statistical reporting
- Maintain registered address
Active Company (Income & Activity)
- Full bookkeeping under Bulgarian Accounting Act
- Annual financial statements filed with NRA and NSI
- Corporate income tax return (10% flat) filed with NRA
- Monthly VAT returns (20% standard rate)
- Intrastat declarations for EU cross-border goods movements
- Payroll and social security (NOI/NHIF) if employing staff
- Statutory audit if two exceeded: turnover BGN 8M+, assets BGN 4M+, 50+ employees
Corporate income tax: 9% flat (lowest in EU); Local business tax (HIPA): up to 2%
Dormant Company (No Activity)
- File nil corporate income tax return with NAV
- File nil HIPA return with local municipality
- Annual financial statements (Beszámoló) filed with Company Registry
- KSH statistical reporting
- File nil ÁFA returns if VAT-registered
Active Company (Income & Activity)
- Full bookkeeping under Hungarian Accounting Act
- Annual financial statements (Beszámoló) filed with Company Registry
- Corporate income tax return (9%) and HIPA return (up to 2%) filed with NAV
- Monthly/quarterly ÁFA (VAT) returns
- KSH statistical returns to Central Statistical Office
- RTIR real-time invoice reporting for domestic B2B invoices over HUF 100,000
- Payroll (T1041) and e-EFKA social security filings if employing staff
Corporate income tax: 22% flat; Dividend withholding tax: 5%
Dormant Company (No Activity)
- File nil corporate income tax return with AADE
- File dormant annual accounts with GEMI
- File nil VAT returns via myAADE portal
- Maintain registered address in Greece
- Synchronise nil entries with myDATA e-bookkeeping platform
Active Company (Income & Activity)
- Full bookkeeping — all transactions transmitted via myDATA (mandatory)
- Annual financial statements filed with GEMI
- Corporate income tax return (22%) filed with AADE
- Monthly VAT returns (24% standard rate)
- e-EFKA social insurance contributions for directors and employees
- Payroll (APD) filings if employing staff
- Statutory audit if two exceeded: turnover €8M+, assets €4M+, 50+ employees
