konzernreporting

Accounting · Group Reporting

Group reporting for German subsidiaries

Reporting by German entities to domestic and international parent companies – including reporting packages, account mapping, conversion entries, intercompany reconciliations and reporting under German HGB, IFRS or U.S. GAAP.

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Local Accounting · Group Requirements

German statutory accounting and group reporting must reconcile

German subsidiaries of international groups generally maintain their local accounting records in accordance with German commercial-law and tax requirements. The parent company, however, often requires additional financial information under a group-wide reporting standard.

This can create differences in charts of accounts, recognition rules, measurement principles and reporting deadlines. German HGB figures may therefore need to be mapped to the group chart of accounts and adjusted to IFRS, U.S. GAAP or specific Group Accounting Policies.

We support German subsidiaries at this interface between local accounting and Group Finance – from selected reporting adjustments to a complete recurring reporting package.

Scope of Services

Group reporting from account mapping to the final reporting package

The scope depends on the reporting frequency, group chart of accounts, applicable accounting framework and the instructions issued by Group Finance.

01

Account Mapping

Mapping the German chart of accounts to the group-wide Group Chart of Accounts.

  • General ledger mapping
  • Balance-sheet accounts
  • Profit and loss accounts
  • Reporting structures
  • Mapping documentation
02

Reporting Package

Preparation and completion of the reporting schedules required by the parent company.

  • Balance-sheet reporting
  • Profit and loss reporting
  • Cash-flow information
  • Account support schedules
  • Additional group disclosures
03

GAAP Adjustments

Identification and preparation of adjustments between German HGB and the group's accounting framework.

  • Measurement differences
  • Recognition differences
  • Period-end adjustments
  • Reporting entries
  • Reconciliation documentation
04

Monthly Reporting

Regular preparation of German financial data for the group's monthly close.

  • Monthly close
  • Accruals
  • Depreciation
  • Intercompany reconciliation
  • Reporting deadlines
05

Quarterly Reporting

Expanded periodic reporting for quarterly closes and management reporting.

  • Quarterly close
  • Additional disclosures
  • Balance-sheet analysis
  • Supporting schedules
  • Variance explanations
06

Year-End Reporting

Reconciliation of the German statutory accounts with the reporting used for group consolidation.

  • Year-end reporting
  • Closing package
  • HGB reconciliation
  • GAAP adjustments
  • Audit support
07

Intercompany Reconciliation

Reconciliation of intra-group receivables, liabilities, revenue and expenses.

  • Intercompany receivables
  • Intercompany payables
  • Revenue reconciliation
  • Expense reconciliation
  • Difference analysis
08

Reporting Controls

Plausibility checks and reconciliation of reported figures to the local German accounting records.

  • Trial balance checks
  • Balance-sheet reconciliation
  • P&L reconciliation
  • Roll-forward controls
  • Reporting documentation
09

Group Finance Coordination

Direct coordination with the parent company's finance team regarding reporting and closing matters.

  • Reporting instructions
  • Closing calendar
  • Accounting questions
  • Follow-up requests
  • Resolution of open items

Reporting Package

Prepare complete and traceable reporting packages

A reporting package often contains substantially more information than a balance sheet and profit and loss statement. Parent companies may require detailed schedules for individual balance-sheet items, intercompany relationships, fixed-asset movements, equity changes and other financial information.

We prepare this information using the German accounting records and reconcile the submitted figures to the local books and, where applicable, the HGB annual financial statements.

The objective is to provide reporting that satisfies the group's requirements while remaining fully traceable to the underlying German accounting data.

Local GAAP · Group GAAP

Reconcile German HGB to IFRS or U.S. GAAP

Local German accounting and statutory annual accounts generally follow German requirements. Group reporting, however, may be based on IFRS, U.S. GAAP or company-specific Group Accounting Policies.

HGB → IFRS

IFRS Reporting

Local HGB figures are supplemented by the adjustments required for IFRS-based group reporting.

  • Recognition and measurement adjustments
  • Accruals and provisions
  • Fixed assets
  • Lease and other reporting adjustments
  • Reconciliation documentation
HGB → U.S. GAAP

U.S. GAAP Reporting

German subsidiaries of U.S. groups frequently need reporting packages prepared on a U.S. GAAP basis.

  • U.S. GAAP adjustments
  • Group Chart of Accounts
  • Reporting schedules
  • Intercompany reporting
  • Coordination with U.S. Group Finance

Account Mapping

Connect the German chart of accounts with the group chart systematically

Account mapping is the technical foundation of group reporting. German general ledger accounts must be assigned consistently to the reporting accounts used by the parent company.

A purely technical one-to-one assignment is often not sufficient. Different account structures or accounting principles can require additional splits or separate reporting adjustments.

Documented mapping simplifies recurring monthly reporting, reduces manual errors and improves traceability between local accounting and group consolidation.

Intercompany

Reconcile intra-group balances and transactions before the close

Intra-group receivables, liabilities, revenue and expenses must be eliminated during consolidation. Different posting dates, exchange rates or account mappings can create reconciliation differences.

Regular intercompany reconciliation before the reporting deadline reduces follow-up questions and can significantly accelerate the group closing process.

Cross-border group relationships can also involve tax matters, including transfer pricing, management fees, financing arrangements and VAT.

Reporting Process

Clear processes for monthly, quarterly and annual reporting

Step 1

Reporting Requirements

We review the reporting package, group chart of accounts, accounting policies and closing calendar.

Step 2

Local Close

German accounting data is reconciled and prepared for the relevant reporting date.

Step 3

Reconciliation

Account mapping, GAAP adjustments and intercompany reconciliations are completed.

Step 4

Group Submission

The reporting package is finalized and follow-up questions from Group Finance are addressed.

International Group Structures

Particularly relevant for Swiss and U.S. parent companies

German subsidiaries with foreign parent companies must combine local German accounting, tax and compliance requirements with the reporting requirements of the international group.

DE ↔ CH

German subsidiary of a Swiss group

German HGB accounting can be coordinated with the reporting requirements of a Swiss parent company and its Group Finance team.

  • German HGB annual accounts
  • Reporting to Swiss Group Finance
  • Intercompany reconciliations
  • Management fees and transfer pricing
Germany–Switzerland
DE ↔ US

German subsidiary of a U.S. group

Local German HGB accounting and tax reporting can be combined with U.S. GAAP reporting for the U.S. parent company.

  • HGB local books
  • U.S. GAAP adjustments
  • Reporting packages
  • Intercompany and cross-border tax coordination
Germany–United States

Related Services

Combine group reporting with German bookkeeping and annual accounts

Group reporting is most efficient when local bookkeeping, annual accounts and parent-company reporting requirements are coordinated from the outset.

Insights

Business tax and international group structures

Additional guidance on German corporate compliance, transfer pricing and cross-border group relationships.

Frequently Asked Questions

Group reporting for German businesses

Do you support German subsidiaries with group reporting?
Yes. We support German subsidiaries in preparing their local accounting data for domestic and international parent companies.
Can you prepare complete reporting packages?
Yes. The scope can range from selected reporting adjustments to the complete recurring preparation, completion and reconciliation of the reporting package.
Do you support IFRS or U.S. GAAP reconciliations?
Yes. Local German HGB figures can be reconciled to IFRS, U.S. GAAP or company-specific Group Accounting Policies. The exact scope depends on the group's reporting requirements.
Do you also handle account mapping?
Yes. We can systematically map the German chart of accounts to the Group Chart of Accounts and document the required mapping and reconciliation logic.
Can you assist with intercompany differences?
Yes. We can reconcile intra-group receivables, liabilities, revenue and expenses and analyze differences caused by timing, exchange rates, account mapping or missing entries.
Do you need to maintain our ongoing bookkeeping?
No. Group reporting can also be prepared using German bookkeeping maintained internally or by another accounting provider. We first review the available data, account structure and reconciliation status.
Can bookkeeping, annual accounts and group reporting be combined?
Yes. For subsidiaries of international groups, an integrated approach is often particularly efficient because the local books, HGB annual accounts and group reporting can be prepared from one coordinated data set.

Contact

Request group reporting services for your German entity

During the initial consultation, we review the local accounting setup, reporting frequency, Group Chart of Accounts, applicable accounting framework, intercompany structure, reporting package, closing calendar and the required scope of services.

Schedule an initial consultation Accounting Overview