> For the complete documentation index, see [llms.txt](https://t-blocks.gitbook.io/t-blocks-documentation/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://t-blocks.gitbook.io/t-blocks-documentation/service-providers-and-trust/tax-accounting-and-corporate-administration.md).

# Tax, Accounting & Corporate Administration

| **Attribute**    | **Detail**                                                                                           |
| ---------------- | ---------------------------------------------------------------------------------------------------- |
| Name             | Baker Tilly Luxembourg                                                                               |
| Role             | Fund administration, accounting (LUXGAAP), tax compliance, corporate services                        |
| Global footprint | Member of Baker Tilly International — 141 countries · 43,000+ professionals · US$5.2B global revenue |
| Regulated by     | Ordre des Experts-Comptables (Luxembourg)                                                            |

Baker Tilly Luxembourg (45 Boulevard des Scillas, L-2529 Howald, Luxembourg) acts as the accounting, tax compliance, and corporate administration provider for both T-Blocks International SARL and T-Blocks Trio Fund under separate engagement mandates for each entity.

Baker Tilly's mandate covers the full accounting and tax compliance lifecycle of both the Management Company and the Fund, including:

* Bookkeeping under Luxembourg GAAP (LUXGAAP): preparation and maintenance of all daybooks (purchases, sales, cash, bank, sundry operations) and centralisation of accounts
* Preparation of draft and final statutory annual accounts: balance sheet, profit and loss account, and notes to the financial statements
* Preparation of trial balances, ledgers, and inventory entries
* Annual General Meeting preparation for approval of annual accounts
* Legal deposit of annual accounts with the eCDF platform and registration with the Registre des Commerces et des Sociétés (RCS Luxembourg)
* Tax returns: corporate income tax, municipal business tax, net wealth tax (Form 500, Form 800, Form 900, and other applicable forms under Luxembourg tax law)
* VAT compliance: preparation of periodic VAT returns and annual VAT return where applicable
* Audit assistance: coordination with Forvis Mazars as statutory auditor, providing supporting documentation and responding to audit queries

Baker Tilly Luxembourg is part of the Baker Tilly International network, a global advisory organisation operating across 141 jurisdictions.

**Why this matters for investors.** \
Independent accounting and tax compliance ensure that both the Management Company and the Fund operate within Luxembourg's corporate, accounting, and fiscal framework. Proper bookkeeping under LUXGAAP, statutory reporting, and tax filing discipline provide structural integrity, transparency, and audit readiness — essential components for institutional-grade securitisation vehicles. The separation of the accounting function from the Management Company's own operations ensures that financial records are maintained by an independent, regulated professional body (Ordre des Experts-Comptables du Luxembourg).

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