Jahresabschluss: annual financial statement disclosure (Offenlegung) to the Unternehmensregister
Varje år i december, senast den 31. · 12 months after the balance-sheet date; shown here for a calendar-year (31 December) fiscal year end.
Vad som ändras
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.
Vem som berörs
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.
Storlekar: mikroföretag, litet företag, medelstort företag, stort företag · Branscher: Alla branscher
Vad du ska göra
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.
Kommande tillfällen
Sanktion
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).
Källor
- gesetze-im-internet.de – HGB §325 (Offenlegung) (www.gesetze-im-internet.de)
- Unternehmensregister – company disclosure filing portal (www.unternehmensregister.de)
Senast verifierad 8 september 2026. Endast information, inte juridisk rådgivning.