English guide
German Annual Accounts: Deadlines, Filing & Penalties — English Guide
Preparation, adoption and filing deadlines for German annual financial statements explained in English: 3/6 months to prepare, 12 months to file with the Company Register, deposit option for micro companies, fines from EUR 2,500.
The statutory timeline
Prepare within three months of the balance sheet date (six for small and micro corporations), have the shareholders adopt the statements within eight months (eleven for small GmbHs), and file with the German Company Register within twelve months. The E-Bilanz for the tax office follows the tax calendar separately.
Publication, deposit and penalties
Micro corporations may deposit a shortened balance sheet instead of publishing; small companies publish balance sheet and reduced notes only. Missing the filing deadline triggers automatic penalty proceedings with fines from EUR 2,500.
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