--- title: What does your accountant think about yield access? – A practical FAQ for businesses description: Curious about Holvi’s yield access? This FAQ shows how to handle tax, returns, and bookkeeping—so your accountant stays happy and your records clean. image: https://blog.holvi.com/hubfs/Blog%20visuals/CM_Blog_Header_07_1200x628-yield-access-1.png --- [Holvi](https://www.holvi.com/) [Subscribe](https://blog.holvi.com/what-does-your-accountant-think-about-yield-access-a-practical-faq-for-businesses#subscribe) [Workaround](https://blog.holvi.com) - [Holvi spotlight](https://blog.holvi.com/topic/holvi-spotlight) - [Internationals](https://blog.holvi.com/topic/internationals) - [Life](https://blog.holvi.com/topic/life) - [Work](https://blog.holvi.com/topic/work) - [Open mic](https://blog.holvi.com/topic/open-mic) - [Financial administration and bookkeeping](https://blog.holvi.com/topic/financial-administration-and-bookkeeping) - [Founding a company](https://blog.holvi.com/topic/founding-a-company) - [News about entrepreneurship](https://blog.holvi.com/topic/news-about-entrepreneurship) - [business account](https://blog.holvi.com/topic/business-account) [Holvi spotlight](https://blog.holvi.com/topic/holvi-spotlight) # What does your accountant think about yield access? – A practical FAQ for businesses 11/06/2025, 11:34 | By [Philipp Seidel](https://blog.holvi.com/author/philipp-seidel) 3 minute read [![Share on facebook](https://blog.holvi.com/hubfs/assets/social-facebook.jpg)](http://www.facebook.com/share.php?u=https://blog.holvi.com/what-does-your-accountant-think-about-yield-access-a-practical-faq-for-businesses&utm_medium=social&utm_source=facebook) [![Share on linkedin](https://blog.holvi.com/hubfs/assets/social-linkedin.jpg)](http://www.linkedin.com/shareArticle?mini=true&url=https://blog.holvi.com/what-does-your-accountant-think-about-yield-access-a-practical-faq-for-businesses&utm_medium=social&utm_source=linkedin) [![Share on twitter](https://blog.holvi.com/hubfs/assets/social-twitter.jpg)](https://twitter.com/intent/tweet?original_referer=https://blog.holvi.com/what-does-your-accountant-think-about-yield-access-a-practical-faq-for-businesses&utm_medium=social&utm_source=twitter&url=https://blog.holvi.com/what-does-your-accountant-think-about-yield-access-a-practical-faq-for-businesses&utm_medium=social&utm_source=twitter&source=tweetbutton&text=) ![](https://blog.holvi.com/hubfs/Blog%20visuals/CM_Blog_Header_07_1200x628-yield-access-1.png) Many business owners are interested in Holvi’s [yield access](https://www.holvi.com/de-en/earn-yield/) – but one key question often comes up: What will my accountant say about this? A valid question – because while the product is simple for you as a user, in the background it's about capital income, bookkeeping, and tax treatment. This article summarizes the most important points for accountants and shows how to handle everything cleanly and with minimal effort. ### 1. What is yield access from a tax perspective? Yield access is based on a **money market fund with a stable net asset value (LVNAV)**. The fund is managed by **DWS** and made accessible through our partner **lemon.markets**. Legally, the investment is treated as **segregated assets (Sondervermögen)** – meaning your capital is held separately from Holvi’s or lemon.markets’ assets. Tax-wise, the **monthly distributions** are treated as **corporate capital income.** ### 2. How are returns reported? Returns are paid out monthly to your business account – usually after deduction of capital gains tax and solidarity surcharge, unless an exemption or different tax arrangement applies. For each monthly payout, you receive a **PDF summary** attached directly to the transaction in your account. This includes the **gross return, tax deductions, and net amount** – making it easy to forward to your accounting team. These documents are already sufficient for most bookkeeping needs, and in the near future, they will be transferable directly to accounting tools like DATEV, LexOffice, and SevDesk. In addition, you can download **quarterly reports** from the Investments section in your Holvi account. A **year-end tax report** will also be available under “My Documents.”   ### 3. How do I book deposits, withdrawals, and returns? - **Deposit:** Asset swap – e.g. from bank (SKR 1200) to financial investment (SKR 2730/1780) - **Withdrawal:** Reversal of deposit - **Return:** Booked as capital income: - **SKR03:** e.g. 2735 “Income from investment funds” - - **SKR04:** e.g. 1785 The exact account selection should ideally be made by your accountant based on your company’s existing chart of accounts. ### 4. Are there any special tax considerations? Yes – but they work in your favor: - Monthly distributions mean **no “Vorabpauschale”** like with accumulating funds - Capital gains tax is **automatically handled by lemon.markets** - Holvi receives **net distributions**, which are credited to your business account - For corporations, returns are taxed as part of regular profit determination – they are subject to corporate income tax, solidarity surcharge, and trade tax There’s no need for manual declarations or extra handling – the process is fully integrated. ### 5. How should I explain this to my accountant? **Keep it simple:** “Holvi gives my business access to a DWS-managed money market fund. Returns are paid out monthly and fully documented for tax purposes. Each distribution includes a PDF receipt with gross return, taxes withheld, and net payout, attached directly to the transaction. There’s no separate securities account required, and deposits and withdrawals are simple.” **In short:** ✅ No extra bookkeeping effort ✅ No separate securities account needed, all through Holvi ✅ Clear documentation of all activity If your accountant needs more details, feel free to send them our [**Accountant Cheat Sheet**](https://blog.holvi.com/hubfs/MMF%20%E2%80%93%20upload%20cheat%20sheet/Holvi-yield-access%E2%80%93accountant-cheat-sheet.pdf) – or direct them to holvi.com/investments. ### Conclusion Holvi’s yield access is designed to be **easy for business users** – and **bookkeeping-friendly for accountants**. Monthly payouts. Transparent documentation. No tax headaches. **Boringly good. Even from your accountant’s perspective.** --- Investing carries risks to the capital invested. As with any investment, the value of your investments can go up or down. Past performance is not a reliable indicator of future results. The returns stated are for illustrative purposes and may differ from actual product performance. This is not an offer or investment recommendation. Investors should note that investing in money market funds is not a guaranteed investment and carries different risks compared to a traditional savings account. Access to investment options is granted upon successful onboarding. Investment brokerage under the liability and for the account of lemon.markets brokerage GmbH, Kottbusser Damm 79, D-10967 Berlin. ### Simplify your work life Holvi is your business’ new financial home. 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