Passive / active company:
The company is defined as active if one or more of the following is correct:
- In the previous financial year, at least 50% of the company's revenue before tax came from the sale of products and / or services
- the company is, or is owned by the state, municipality or county
- The company's or group's shares are traded on an established market
If none of the above definitions apply to the company, it is to be considered passive.
Active non-financial companies include, for example:
- non-financial corporations under start-up (the first two years of operation)
- Holding company where the business wholly or almost exclusively consists of owning all or part of, or offering
financing or services, to subsidiaries (other than financial corporations)
- non-profit associations that conduct business for non-profit purposes, or that are registered religious communities and that are exempt from tax
- Charities that meet the requirements for special tax exemptions
- Other actors who meet the requirements for tax liability.