Income tax report
2024
Overview of Revenues, Taxes and Business Activities by Tax Jurisdiction
Corporate Tax Information Report
Section 1 – General Reporting Information
1. Name of the Ultimate Parent Entity of the Group: Derendinger Holding AG (former Activa Holding AG)
2. Country of Tax Residence of the Ultimate Parent Entity: SWITZERLAND
3. Financial Year: 01.01.2024 – 31.12.2024
4. Reporting Currency: CHF
5. Are the reported data based on the reporting instructions used for tax purposes as outlined in Section III, Parts B and C of Annex III to Directive 2011/16/EU (yes/no)? YES
Section 2 – Overview of Information by Country
Tax Jurisdiction: ROMANIA
Country Code: RO
Currency: RON
Section 3: List of Subsidiaries and Activities
Tax Jurisdiction: Romania
Country Code: RO
Subsidiaries
1. Autonet Import SRL: Sales, Marketing or Distribution
2. Autonet Management Company SRL: Administrative, Management or Support Services
3. Network Systems SRL: Administrative, management or support services
4. Point’s Network Management SRL: Sales, Marketing or Distribution
5. Autonet Logistic SRL: Administrative, Management or Support Services
6. Unifilter Romania SRL: dormant
7. A24 Road Patrol SRL: Provision of Services to Unrelated Parties
8. Forsius SRL: Sales, marketing or distribution
9. Garage Assist SRL: Sales, marketing or distribution
10. Dynamic Software Solutions SRL: Administrative, management or support services
11. Lubexpert Romania SRL: Sales, Marketing or Distribution
12. Alpha Aftermarket Services SRL: Administrative, Management or Support Services
13. Augsburg International Impex SRL: Sales, Marketing or Distribution
Statement regarding the information requested for compliance with Order no. 1,802/2014, as subsequently amended, concerning the obligation to publish the income tax information report
In accordance with point 592⁵ of the Accounting Regulations approved by Order no. 1,802/2014, as subsequently amended and supplemented, the Romanian subsidiaries of the Group requested from the ultimate parent company, Derendinger Holding AG, the information required for the preparation and publication of the report on income tax information for the financial year 2024.
Derendinger Holding AG did not provide the information regarding the ultimate parent company but did make available information concerning the Romanian subsidiaries.
Therefore, in accordance with the applicable legal provisions, the published and publicly accessible report on income tax information in Romania covers only information relating to the Romanian subsidiaries.
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2023
Overview of Revenues, Taxes and Business Activities by Tax Jurisdiction
Corporate Tax Information Report
Section 1 – General Reporting Information
1. Name of the Ultimate Parent Entity of the Group: Activa Holding AG
2. Country of Tax Residence of the Ultimate Parent Entity: SWITZERLAND
3. Financial Year: 01.01.2023 – 31.12.2023
4. Reporting Currency: RON
5. Are the reported data based on the reporting instructions used for tax purposes as outlined in Section III, Parts B and C of Annex III to Directive 2011/16/EU (yes/no)? NO
Section 2 – Overview of Information by Country
Tax Jurisdiction: ROMANIA
Country Code: RO
Currency: RON
Section 3: List of Subsidiaries and Activities
Tax Jurisdiction: Romania
Country Code: RO
Subsidiaries
1. Autonet Import SRL: Wholesale trade of motor vehicle parts and accessories
2. Autonet Management Company SRL: Business and management consultancy services
3. Network Systems SRL: Data processing, web hosting, and related activities
4. Point’s Network Management SRL: Wholesale trade of motor vehicle parts and accessories
5. Autonet Logistic SRL: Other postal and courier activities
6. Unifilter Romania SRL: Wholesale trade of motor vehicle parts and accessories
7. A24 Road Patrol SRL: Supporting services for land transportation
8. Forsius SRL: Wholesale trade of chemical products
9. Garage Assist SRL: Wholesale trade of other machinery and equipment
10. Dynamic Software Solutions SRL: Custom software development (client-oriented software)
11. Lubexpert Romania SRL: Wholesale trade of solid, liquid, and gaseous fuels and related products
12. Alpha Aftermarket Services SRL: Data processing, web hosting, and related activities
13. Augsburg International Impex: Wholesale trade of motor vehicle parts and accessories
Statement on the information required for compliance with the provisions of OMFP 1802/2014 as amended on the obligation to publish the corporate income tax report
In accordance with Order No. 1802/2014, as amended, paragraph 592.5, the subsidiaries requested global data from the ultimate parent entity of the group, Activa Holding AG. However, Activa Holding AG did not provide information on corporate income tax for the ultimate parent company for the 2023 financial year.
From the requested information, Activa Holding AG only provided data related to the subsidiaries located in Romania.
Therefore, the subsidiaries have published and granted access to the corporate income tax report containing information solely for the Romanian subsidiaries.