BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar
NAME:EU Deadline Radar
BEGIN:VEVENT
UID:de-jahresabschluss-offenlegung-yearly@eudeadlines.eu
DTSTAMP:20260908T203123Z
DTSTART;VALUE=DATE:20261231
DTEND;VALUE=DATE:20270101
SUMMARY:Germany financial statement disclosure: Jahresabschluss: annual fin
 ancial statement disclosure (Offenlegung) to the Unternehmensregister
RRULE:FREQ=YEARLY;BYMONTH=12;BYMONTHDAY=-1
DESCRIPTION:Corporations (GmbH\, UG (haftungsbeschränkt)\, and GmbH & Co. 
 KG) must file their annual financial statements for disclosure via the Unt
 ernehmensregister/Bundesanzeiger within 12 months of their balance-sheet d
 ate (§325 Abs. 1a HGB)\; for a calendar-year company that means by 31 Dec
 ember of the following year. Small and micro companies (Kleinstkapitalgese
 llschaften\, §267/§267a HGB) may use reduced formats or\, for micro comp
 anies\, simple deposit (Hinterlegung) instead of full publication\, but th
 e 12-month deadline itself still applies.\n\nWho is affected: GmbH\, UG (h
 aftungsbeschränkt) and other capital companies (and qualifying GmbH & Co.
  KG) registered in Germany\; sole traders (Einzelunternehmen) and standard
  partnerships are generally not subject to this HGB disclosure duty.\n\nWh
 at to do: Prepare the annual financial statements after the fiscal year en
 d and file them for disclosure (Offenlegung) or\, if eligible as a Kleinst
 kapitalgesellschaft\, deposit (Hinterlegung) them via the Bundesanzeiger/U
 nternehmensregister portal within 12 months of the balance-sheet date.\n\n
 Penalty: Ordnungsgeld (administrative fine) proceedings by the Bundesamt f
 ür Justiz starting at a minimum of €2\,500\, escalating and repeatable 
 for continued non-compliance (§335 HGB).\n\n\nStatus: Confirmed\nhttps://
 eudeadlines.eu/deadline/de-jahresabschluss-offenlegung-yearly
URL:https://eudeadlines.eu/deadline/de-jahresabschluss-offenlegung-yearly
CATEGORIES:DE,Germany financial statement disclosure
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany financial statement disclosure: Jahresabschluss: annual
  financial statement disclosure (Offenlegung) to the Unternehmensregister 
 — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany financial statement disclosure: Jahresabschluss: annual
  financial statement disclosure (Offenlegung) to the Unternehmensregister 
 — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR