Business
Germany — Business: Annual Compliance
German capital companies must publish or deposit their annual accounts with the operator of the Unternehmensregister, no later than one year after the balance sheet date; for financial years beginning after 31 December 2021 filings can only be made to the Unternehmensregister, not to the Bundesamt für Justiz. A deadline extension cannot be granted. If a company misses the deadline, the Bundesamt für Justiz opens a fine procedure and sends a warning with a six-week period to comply or object; the fine threatened is at least €2,500. Micro companies can choose to deposit their balance sheet (§ 326(2) HGB) instead of publishing it, and deposited documents can be requested from the register only after registration and for a fee.
VerifiedGovernment / official sourceBundesamt für Justiz (BfJ) — Offenlegung von JahresabschlüssenLast reviewed: 2026-10-23
Key facts
- Annual accounts must be filed with the Unternehmensregister no later than one year after the balance sheet date.
- For financial years beginning after 31 December 2021, filings go only to the Unternehmensregister, not to the Bundesamt für Justiz.
- A deadline extension for filing annual accounts cannot be granted.
- After a missed deadline, the BfJ sends a warning with a six-week period; the fine threatened is at least €2,500.
- Micro companies may deposit their balance sheet (§ 326(2) HGB); deposited documents are available only on request after registration, for a fee.
Steps
- Prepare the Jahresabschluss — Annual financial statement, in accordance with size-class reporting requirements.
- File via the Unternehmensregister — Within 12 months of the balance sheet date.
- Respond to any Federal Office of Justice warning promptly — A 6-week grace period follows a missed deadline before fines escalate.
Costs
- Minimum fine threatened after a missed deadline: €2,500
Timelines
- Filing deadline: No later than 1 year after the balance sheet date
- Grace period after BfJ warning: 6 weeks
Common mistakes
- Assuming an extension is available — the BfJ says none can be granted.