Hinterlegung

Micro-entity deposit (Hinterlegung): the privacy option under § 326 Abs. 2 HGB

Germany's smallest corporations get a privacy option almost no other size class enjoys: instead of publishing their accounts, they may deposit them. This page explains the Hinterlegung route under § 326 Abs. 2 HGB — who qualifies, what you file, and how the public can (and mostly cannot) see it.

Deposit vs. publication

For most corporations, disclosure means publication: the accounts become openly searchable at the Unternehmensregister. For a micro company (Kleinstkapitalgesellschaft) the law offers an alternative under § 326 Abs. 2 HGB — deposit (Hinterlegung). You still file with the register within the same twelve-month deadline, but the balance sheet is stored rather than published.

The practical difference is visibility. A deposited balance sheet is not shown to the public and is not returned by an ordinary search; it is released only to a third party who specifically requests it and pays a fee. For a micro GmbH that would rather not broadcast its equity position, this is a genuine privacy advantage.

Who qualifies

You must meet the micro thresholds of § 267a HGB — staying under two of these three on two consecutive balance sheet dates: EUR 450,000 balance sheet total, EUR 900,000 revenue, and 10 employees on average. Typical candidates are dormant companies, small holding vehicles and owner-managed micro GmbHs or UGs.

The micro reliefs are not open to capital-market-oriented companies and a few other excluded types. Where they do apply, they stack: shortened balance sheet, no income statement disclosure, no notes, and the deposit option instead of publication.

What a micro entity actually files

Shortened balance sheet

Micro companies may draw up an abbreviated balance sheet showing only the main lettered items (§ 266 Abs. 1 Satz 4). That condensed balance sheet is what gets deposited.

No income statement

The GuV is not disclosed at all, so turnover and profit stay private — consistent with the small-company relief and stronger, because the balance sheet itself is only deposited.

No notes — a few figures instead

Under § 264 Abs. 1 Satz 5, micro companies may omit the notes (Anhang) if they show a short set of figures beneath the balance sheet, such as certain guarantees and advances to directors.

How retrieval works, and what to remember

  • Deposited accounts are not returned by a normal public search of the Unternehmensregister.
  • A third party who wants them must submit a specific request and pay a fee; only then is the balance sheet transmitted.
  • You must actively elect the deposit route and mark the filing accordingly — it is not automatic.
  • The twelve-month § 325 HGB deadline and the § 335 penalty regime still apply; deposit is not an exemption from filing, only from publication.
  • If your figures later exceed the micro thresholds, the deposit option falls away and you move to ordinary publication.

How the software handles the deposit route

jahresabschluss.io detects when a company qualifies as micro, builds the shortened balance sheet under § 266 Abs. 1 Satz 4, and adds the handful of figures that let you skip the notes. It then prepares the filing as a deposit rather than a publication, so you keep the privacy the law allows. A micro filing is one credit — the cheapest path through German disclosure.

Frequently asked questions

What is Hinterlegung?

Hinterlegung is the deposit option under § 326 Abs. 2 HGB. A micro company files its shortened balance sheet with the Unternehmensregister but it is deposited rather than published — released only to third parties who request and pay for it.

Who can deposit instead of publish?

Micro companies (Kleinstkapitalgesellschaften) that stay under two of the three § 267a thresholds — EUR 450,000 balance sheet total, EUR 900,000 revenue, 10 employees — on two consecutive balance sheet dates, and are not capital-market-oriented.

Can the public see a deposited balance sheet?

Not through a normal search. A deposited balance sheet is released only when a third party specifically requests it and pays a fee, which is why deposit is treated as a privacy advantage for micro companies.

Does deposit remove the filing deadline?

No. You still have to file within twelve months of the balance sheet date (§ 325 HGB), and missing that still triggers § 335 penalties. Deposit changes only whether the accounts are published or merely stored.

Do micro companies need to file notes?

Not if they use § 264 Abs. 1 Satz 5: the notes (Anhang) may be omitted when a short set of figures — such as certain guarantees and advances to directors — is shown beneath the balance sheet instead.