Jahresabschluss: annual financial statement disclosure (Offenlegung) to the Unternehmensregister
Chaque année en décembre, avant le 31. · 12 months after the balance-sheet date; shown here for a calendar-year (31 December) fiscal year end.
Ce qui change
Corporations (GmbH, UG (haftungsbeschränkt), and GmbH & Co. KG) must file their annual financial statements for disclosure via the Unternehmensregister/Bundesanzeiger within 12 months of their balance-sheet date (§325 Abs. 1a HGB); for a calendar-year company that means by 31 December of the following year. Small and micro companies (Kleinstkapitalgesellschaften, §267/§267a HGB) may use reduced formats or, for micro companies, simple deposit (Hinterlegung) instead of full publication, but the 12-month deadline itself still applies.
Qui est concerné
GmbH, UG (haftungsbeschränkt) 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.
Tailles : micro, petite, moyenne, grande · Secteurs : Tous les secteurs
Que faire
Prepare the annual financial statements after the fiscal year end and file them for disclosure (Offenlegung) or, if eligible as a Kleinstkapitalgesellschaft, deposit (Hinterlegung) them via the Bundesanzeiger/Unternehmensregister portal within 12 months of the balance-sheet date.
Prochaines échéances
Sanction
Ordnungsgeld (administrative fine) proceedings by the Bundesamt für Justiz starting at a minimum of €2,500, escalating and repeatable for continued non-compliance (§335 HGB).
Sources
- gesetze-im-internet.de – HGB §325 (Offenlegung) (www.gesetze-im-internet.de)
- Unternehmensregister – company disclosure filing portal (www.unternehmensregister.de)
Dernière vérification le 8 septembre 2026. À titre informatif uniquement, ne constitue pas un conseil juridique.