English guide
German GmbH Annual Accounts (Jahresabschluss) — Requirements & Deadlines in English
Annual accounts for a German GmbH or UG explained in English: what managing directors must prepare under HGB, adoption by shareholders, audit thresholds, filing with the Company Register and penalties.
Your obligations as managing director
Prepare the annual financial statements within three months of year end (six for small and micro GmbHs, Section 264 HGB), submit them to the shareholders for adoption (Section 42a GmbHG), arrange an audit if the company is medium-sized or large (Section 316 HGB), and file with the Company Register within twelve months (Section 325 HGB).
Penalties for late filing
The Federal Office of Justice detects missing filings automatically and imposes fines from EUR 2,500 — repeatedly, until you comply. Dormant companies must file too.
English guide | GmbH annual accounts | Jahresabschluss in English | Deadlines and filing | Live demo