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Roll-Forward
Last year's file (2024) against this year's figures (2025): what continued, what is new, what ended, which thresholds were crossed, and what each Local File section needs. A section whose figures moved is already reopened: its content changed, so its sign-offs no longer count.
Last year against this year: what to update, rewrite or remove.
No category crossed the published threshold between 2024 and 2025 (Tax Dept FAQ Q52). Looking ahead to 2026, the law's own thresholds rise to €2,500,000, €5,000,000 for goods and €10,000,000 for financing (L.244(I)/2025 s.17).
| Transaction | Status | 2024 | 2025 | Change | Result 2024 → 2025 | Terms Changed | Local File |
|---|---|---|---|---|---|---|---|
| Shared services to Germany Shared Services Ltd → Trading GmbH | Continued | €1,610,000 | €1,840,000 | +14.29% | 7.10% → 6.40% | — | Update the figures Shared Services Ltd Draft |
| Shared services to Greece Shared Services Ltd → Foods Hellas S.A. | Continued | €690,000 | €920,000 | +33.33% | 7.10% → 6.40% | — | Update the figures Shared Services Ltd Draft |
| Intra-group loan to Germany Treasury Ltd → Trading GmbH | Continued | €18,000,000 principal | €18,000,000 principal | +0.00% | — → — | — | Update the figures Treasury Ltd Draft |
| Purchase of juices and preserves Foods Hellas S.A. → Distribution Ltd | Continued | €5,900,000 | €6,300,000 | +6.78% | 3.10% → 2.20% | — | Update the figures Distribution Ltd Draft |
| Brand licence Brands S.à r.l. → Distribution Ltd | New | — | €410,000 | — | — → — | — | No Local File section: under the threshold |
| Management services from the holding company Holdings Ltd → Shared Services Ltd | Ended | €180,000 | — | — | 5.00% → — | — | Remove the section |
Last year's figures are the prior Local File's, as filed (invented). A methodology or terms change asks for the analysis to be rewritten; a change in amounts only asks for the figures.