Questions

What a partner asks first.

Does it decide anything?

No. It prepares and checks; people decide. Nothing it produces counts until a team member, a manager and a partner have signed it, in that order.

What stops someone approving their own work?

The roles are strict, nobody signs two stages of the same content, and anyone who changed the work cannot sign it off.

What if the work changes after the partner confirmed it?

The confirmation stops counting the moment the content changes; the item is a draft again and says so, keeping the old sign-off on the record, marked.

Which threshold does it use for 2025?

The Tax Department's published €1,000,000 per category and €5,000,000 for financing (its FAQ, question 52), with the statute's €750,000 shown beside it. From 2026, the law's €2,500,000 / €5,000,000 / €10,000,000. See the rules.

Where do the figures come from?

The rules library: every one with its source and the sentence relied on, or "to be confirmed by the practice". Market data (bond yields, EURIBOR, inflation) is fetched from the ECB and Eurostat with its series and date.

Is any of this real client data?

No. Doe & Roe LLC is fictitious, every group, figure and comparable is invented. The comparables would come from the firm's licensed database.

Can it produce the Local File?

It assembles each section from the items as they stand, whatever their state, and exports it as a marked draft; the export as final is refused until every section is confirmed. The house template and the firm's own wording would come with a pilot.

What does it cost to run?

This demonstration runs on a small cloud worker. Inside the firm it would run on the firm's platform; the cost is the pilot's to measure.