Germany financial statement disclosure

Jahresabschluss: annual financial statement disclosure (Offenlegung) to the Unternehmensregister

Volgende: 31 december 2026daarna 31 december 2027, 31 december 2028

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.