File annual financial statement

Based on EU Directive 2012/6/EU and the German Act on the Amendment of Accounting Law with Respect to Micro-Entities (Kleinstkapitalgesellschaften-Bilanzrechtsänderungsgesetz, MicroBilG), micro-entities have the option to file their annual financial statements with the Federal Gazette. Micro-entities need to prepare only a simplified balance sheet and do not have to include notes with their annual financial statements, provided certain details are shown in the balance sheet.

Please note: Filed annual financial statements cannot be researched in the Federal Gazette. Instead, information about them can be retrieved from the Company Register.

If you would like to file a balance sheet, the filing order must be sent to the Federal Gazette using the Publication Platform or the mass interface (web service). You can find further information on the Publication Platform under “Useful information”.

To the Publication Platform


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