Deposit annual financial statement

Micro-entities (micro-corporations and micro-cooperatives) can fulfil their disclosure obligation by permanently depositing their annual financial statement documents. Micro-entities only need to issue a simplified balance sheet and do not have to supplement their annual financial statement with an annex if the details are already shown under the balance sheet.

Deposited annual financial statement documents are available for information in the Company register.

If you wish to deposit an annual financial statement, please note the following:

Only since the DiRUG (Act Implementing the Digitalisation Directive) came into force on 01.08.2022 annual financial statements for financial years beginning after 31.12.2021 have to be submitted directly to the Company Register. Annual financial statements with a financial year beginning before 01.01.2022 must still be submitted to the Federal Gazette. The Balance Sheet Navigator, which you can access via the teaser on the homepage of the Company register, will help you decide to which disclosure medium you must submit your documents.

The order transmission must be made via the publication platform ( or via software interface (web service).

You can find further information on the Publication Platform under “Useful information”.

To the Publication Platform


We can help you

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