One accountant.
31 rulebooks.

Pty Ltd · Sole Trader · Partnership · Trust

• Company Tax 25% / 30% (base rate vs other)
• GST 10%, quarterly BAS dates tracked
• STP finalisation and Payday Super dates tracked
• Superannuation Guarantee 11.5% (rising to 12%)
• ASIC annual review + Director ID tracking
• Australian Financial Year (1 Jul - 30 Jun)

GmbH · FlexCo · AG · Einzelunternehmen · OG · KG · Branch

• Körperschaftsteuer 23%; minimum KöSt €500 (GmbH)
• USt 20% / 10% / 13% with the €55k Kleinunternehmer rule
• New FlexCo company form (2024); GmbH from €10,000
• Social security ~39% + DB/DZ/Kommunalsteuer payroll
• Jahresabschluss to the Firmenbuch within 9 months

SRL / BV · SA / NV · SC / CV · SNC / VOF · SComm / Comm.V · Self-employed

• Corporate income tax 25% (20% SME reduced rate on first €100k taxable profit)
• NID (notional interest deduction) on equity, no minimum capital for SRL since 2019
• TVA/BTW 21% / 12% / 6%, quarterly via MyMinfin / Tax-on-web, €25k threshold
• ONSS/RSZ payroll: employer ~25%, employee ~13%, self-employed 16.6% via a social fund
• 10-digit BCE/KBO enterprise numbers with mod-97 checksum validation

LTDA · SLU · S.A. · EI · MEI

• MEI, Simples Nacional, Lucro Presumido and Lucro Real dates follow your tax regime once you tell Finn which one the company uses
• IRPJ 15% plus 10% above R$20,000 a month, CSLL 9%, Lucro Presumido estimates
• Simples Nacional DAS by the 20th, PIS/COFINS by the 25th, ECD in June, ECF in July
• 2026 CBS and IBS test year explained, with the 2027 switch from PIS/COFINS
• Books only for invoicing: NF-e and NFS-e are issued through the SEFAZ, your city or your provider

OOD · EOOD · AD · EAT · Sole Trader

• 10% flat Corporation Tax (lowest in EU)
• VAT 20% standard with quarterly returns
• BRRA annual filing tracking
• Advance CT payment and payroll declaration dates tracked
• Bulgarian-language source citations from minfin.bg

Corporation · Sole Proprietorship · Partnership · LLP · Co-operative · Branch

• Federal corporate tax 15% general / 9% small-business (CCPC)
• GST 5% / HST 13–15% with the Quick Method
• CPP + CPP2 and EI payroll costs; T4 date (end of February) tracked
• T2 within 6 months of year-end; capital gains 50% inclusion
• Federal-scoped, provincial rates & Quebec via a local CPA

Ltd · Public company · Partnership · Self-employed · Branch

• Corporate income tax 15% from 2026 (12.5% to 2025), the 2026 reform tracked
• SDC on dividends cut to 5%; deemed distribution abolished; non-dom regime intact
• VAT 19% / 9% / 5%, quarterly via Tax For All, €15,600 registration threshold
• Provisional tax 31 Jul / 31 Dec with the 75% surcharge test
• Social insurance 8.8% + 8.8%, GESY health contributions, ERGANI hiring

ApS · A/S · P/S · Enkeltmandsvirksomhed · I/S · K/S · Branch

• Corporate tax 22% flat, on-account payments 20 Mar & 20 Nov
• VAT (moms) 25% flat, no reduced rates
• Filing frequency by turnover; new businesses file quarterly for 18 months
• A-skat, AM-bidrag (8%) and ATP costs tracked
• ApS minimum capital DKK 20,000 (halved in 2025)

LLC · JSC · One-Person Company · Sole Proprietorship · Partnership · Branch

• Corporate income tax 22.5%, company return by 30 April
• VAT 14%, monthly Form 10 return filed in the following month
• Simplified regime under Law 6 of 2025: 0.4% to 1.5% of turnover up to EGP 20 million
• Salary tax paid within 15 days, Form 4 and Form 41 quarterly
• Books only for invoicing: ETA e-invoices and e-receipts are issued through your own ETA tool

GmbH · UG (haftungsbeschränkt) · AG · GbR / OHG / KG · Einzelunternehmen · Branch

• Corporate tax 15% + 5.5% solidarity surcharge + municipal trade tax (~30% combined)
• VAT 19% standard / 7% reduced, with the Kleinunternehmer small-business rule
• Monthly and quarterly UStVA dates tracked
• Social security split ~50/50 (pension, health, unemployment, care)
• Annual accounts disclosed on the Unternehmensregister

Private Limited Company · Limited Partnership · Protected Cell Company (PCC) · LLP · Branch

• 0% standard corporate tax rate (10% regulated, 20% property)
• No VAT or GST
• No CGT, no IHT, no stamp duty
• Personal income tax flat 20%
• Social security: employer 6.9%, employee 6.6%

Private Limited · Sole Proprietorship · Partnership · Limited Partnership · Branch

• Two-tier Profits Tax (8.25% / 16.5%)
• No VAT/GST: zero consumption tax compliance
• Mandatory audit tracking for all companies
• MPF contribution deadlines + payroll
• Territorial source principle guidance

Pvt Ltd · OPC · LLP · Public Ltd · Sole Proprietorship · Partnership Firm

• Corporate tax 22% (115BAA) / 15% new-manufacturing, + surcharge & cess
• GST 2.0 (0/5/18/40), GSTR-1 and GSTR-3B dates and figures
• Advance tax and TDS return dates tracked
• AOC-4, MGT-7 and DIR-3 KYC dates tracked
• Startup India tax holiday (Section 80-IAC); central-tax scope

Ltd · DAC · CLG · PLC · Sole Trader · Partnership

• 12.5% trading-rate Corporation Tax
• VAT 23% standard, 13.5% reduced
• CRO annual return tracking
• PAYE, PRSI and USC costs tracked
• Revenue and CRO deadlines on one calendar

2006 Act Company · 1931 Act Company · LLC · Sole Trader · Partnership · Branch

• 0% standard corporate tax rate (10% banking & large retail)
• VAT 20% via IOM Customs & Excise (UK Common Purse)
• No CGT, no IHT, no stamp duty
• Personal tax cap election: £220,000/year
• Form CT1, Annual Return (AR) and ITIP payroll tracked

SRL · SRLS · SpA · SNC · SAS · Ditta individuale · Branch

• IRES 24% plus regional IRAP (3.9% base, estimate until the region is known)
• IVA 22% / 10% / 5% / 4%, monthly or quarterly settlement with quarterly LIPE
• Redditi SC by 31 October, IRES payments 30 June and 30 November via F24
• Regime forfetario for sole traders up to €85,000 with a 15% substitute tax
• Books only for invoicing: the legal e-invoice is issued through your own SDI channel

Ltd · p.l.c. · Partnership · Self-employed · Branch

• 35% full-imputation system with shareholder refunds (6/7ths → ~5% effective)
• The elective 15% final tax (FITWI, from YA 2025) and fiscal units, tracked
• VAT 18% / 12% / 7% / 5%, food and pharma zero-rated, quarterly returns
• Provisional tax 30 Apr / 31 Aug / 21 Dec (20/30/50 split)
• FSS payroll: FS5 monthly, FS7/FS3 by 15 Feb, Class 1 capped €55.93/week

BV · NV · Eenmanszaak / ZZP · VOF · CV · Maatschap · Branch

• Corporate tax (vpb) 19% up to €200k, 25.8% above
• Innovation box: effective 9% on qualifying IP profits
• BTW 21% / 9% with the KOR small-business scheme (€20k)
• Loonheffingen payroll costs and dates tracked; 30% expat ruling supported
• BV minimum capital €0.01; annual accounts deposited at KVK

Limited Company · Sole Trader · Partnership · LP · LTC

• Company tax 28% flat; dividend imputation credits
• GST 15% near-universal, two-monthly (NZD 60k threshold)
• Provisional tax: 28 Aug / 15 Jan / 7 May
• KiwiSaver + ESCT; payday filing dates tracked
• No general capital gains tax (residential bright-line only)

AS · ASA · Enkeltpersonforetak · ANS/DA · NUF

• Selskapsskatt 22% flat; dividend shareholder model (~37.84%)
• MVA 25% / 15% / 12%, bi-monthly returns
• Zone-based arbeidsgiveravgift + monthly a-melding dates tracked
• Wealth tax on shareholdings; AS from NOK 30,000
• EEA not EU: uses VOEC, not EU VIES/OSS

S. de R.L. · S.A. · Persona Natural Comerciante

• Territorial tax system: only Panama-source income is taxed
• ISR corporate tax 25% flat + CAIR alternative minimum tax above $1.5m gross
• ITBMS 7%, monthly via e-Tax 2.0 (Formulario 430), $36k registration threshold
• Annual $300 tasa única franchise tax to the Registro Público (separate from ISR)
• USD is the operating currency; décimo tercer mes 13th-month bonus is statutory

Pte Ltd · Sole Proprietorship · LLP · LP · Partnership · Branch

• Corporate tax 17% flat, with Start-Up & Partial Tax Exemptions
• GST 9%, quarterly GST F5 dates tracked
• CPF + SDL payroll (CPF for Citizens/PRs only)
• ECI within 3 months of year-end; Form C-S by 30 November
• Territorial tax, no capital gains tax, S$1 minimum capital

d.o.o. · s.p. · d.d. · d.n.o. · k.d.

• DDPO corporate tax 22% effective (19% statutory + flood surcharge, 2024-2028)
• DDV VAT 22% / 9.5% / 5%, monthly via eDavki, €60k registration threshold
• Social security 40.20% combined; new 2026 contribution cap + long-term-care levy
• REK-O payroll dates tracked; letno poročilo to AJPES by 31 March
• EU member since 2004, eurozone since 2007, OSS and IOSS dates tracked

Aktiebolag (AB) · Publikt AB · Enskild firma · Handelsbolag · Kommanditbolag · Branch

• Corporate tax (bolagsskatt) 20.6% flat
• The 3:12 rules for owner-manager dividends
• Moms 25% / 12% / 6% with turnover-based filing
• Arbetsgivaravgifter 31.42%, monthly AGI dates tracked
• AB minimum capital SEK 25,000; årsredovisning to Bolagsverket

GmbH / Sàrl · AG / SA · Einzelunternehmen · Kollektivgesellschaft · Kommanditgesellschaft · Branch

• Federal profit tax 8.5% (~7.83% effective); combined ≈12–21% by canton
• MWST 8.1% / 2.6% / 3.8% with the saldo net-tax-rate method
• AHV/IV/EO 10.6% + BVG occupational pension
• GmbH from CHF 20,000; AG from CHF 100,000
• Federal-scoped, cantonal/communal rates via a local Treuhänder

Company Limited · Public Company Limited · Limited Partnership · Registered Partnership · Sole Proprietor · Branch

• Corporate income tax 20%, SME rates 0% and 15% on the first 3 million baht
• VAT 7% until 30 September 2027, monthly P.P.30 by the 15th (23rd online)
• P.N.D.50 within 150 days of year-end, P.N.D.51 at the half year
• Withholding P.N.D.1, 3 and 53, Social Security 5% up to 17,500 baht
• Books only for invoicing: AccountsOS does not issue e-Tax Invoices

Limited Sirket (Ltd. Sti.) · Anonim Sirket (A.S.) · Sole Proprietorship · Partnership · Branch

• Corporate tax 25% (10% minimum tax from 2025)
• KDV (VAT) at 1%, 10%, and 20%
• New 20-year expat tax holiday (proposed 2026)
• SGK payroll: employer 20.5%, employee 15%
• 100% foreign ownership, no local partner required

Private Limited · SMC · Public Limited · Partnership · Sole Proprietor · Branch

• Corporate income tax 30%, provisional tax in two instalments, final return six months after year-end
• VAT 18%, monthly return and payment by the 15th
• PAYE (2026 bands, nil up to UGX 335,000 a month) and NSSF 10% + 5% by the 15th
• Presumptive tax for small businesses up to UGX 150 million turnover
• Books only for invoicing: fiscal invoices are issued through EFRIS, not AccountsOS

FZCO · FZE · LLC · Sole Establishment · PJSC · Branch

• Corporation Tax 9% (above AED 375k threshold)
• QFZP (free zone) qualifying-income tracking
• VAT 5% with working papers for EmaraTax
• Multi-jurisdiction (mainland + free zones)
• Arabic-aware document extraction

Ltd · Sole Trader · Partnership

• VAT MTD submission live (HMRC-recognised for MTD VAT)
• Corporation Tax CT600 with marginal relief
• Companies House deadline auto-sync
• Director's Loan Account & section 455 warnings
• Self Assessment & dividend vouchers

LLC · S-Corp · C-Corp · Sole Proprietor · Partnership

• Federal Corporate Tax 21% (C-corp flat)
• Pass-through (S-corp / LLC / partnership) handling
• Self-employment tax (15.3%) calculated
• Quarterly estimated tax (15 Apr/Jun/Sep/Jan)
• 1099-NEC, 1099-MISC and W-2 records ready by 31 Jan
• Section 199A QBI + R&D credit guidance
• State and local tax: out of scope at launch