In Germany, companies set up two different sets of financial statements, "Steuerbilanz" (amounts used for income tax purpose) and "Handelsbilanz" (pursuant to the German Commercial Code)

See the following excerpt of Department of Economic and Social Affairs
Statistics Division
Studies in Methods Series F, No.76
Handbook of National Accounting
LINKS BETWEEN
BUSINESS ACCOUNTING
AND
NATIONAL ACCOUNTING:

"One important issue to be noted in the use of business accounts is the difference between business
accounts for tax purposes and those for business analysis or public information. A major difference commonly
cited is in the treatment of depreciation: accounting for tax purposes may apply a depreciation schedule
allowed by tax authorities in order to reduce the immediate payment of income taxes while accounting for
business analysis focuses on the true standing of a company with a different schedule of depreciation which
reflects the nature of the fixed assets. This, however, is not an important issue in national accounts, where the
concept of depreciation (or consumption of fixed capital) is not the same as in business accounts. The SNA
concept of consumption of fixed capital must reflect the cost of fixed capital used up in production, which is
measured at current market price (see chapter VIII). The consumption of fixed capital is commonly calculated
by the perpetual inventory method (PIM) to replace depreciation used in business accounting in order to come
closer to the actual cost of fixed capital used in production. In many developing countries that are unable to
calculate the SNA consumption of fixed capital for lack of time series data on fixed capital formation, business
depreciation is used as a proxy (see chapter VII).
HTH, Grüße, Astrid