UG & GmbH day to day · 4.10
Annual Financial Statements, E-Bilanz, Disclosure: What Must the GmbH Submit?
Short answer
After each financial year, the managing director prepares annual financial statements (Jahresabschluss), consisting of a balance sheet and a profit and loss statement (Gewinn- und Verlustrechnung, GuV). The shareholders formally adopt them. They are submitted electronically to the tax office as an E-Bilanz and disclosed in the company register (Unternehmensregister).
Key points
- Preparation (Aufstellen): Balance sheet and GuV, and for larger companies also notes to the financial statements (Anhang).
- Adoption (Feststellen): The shareholders formally resolve on the statements and, if desired, on the appropriation of profits.
- E-Bilanz: Balance sheet and GuV are submitted electronically to the tax office according to a standardized taxonomy.
- Disclosure (Offenlegung): The statements are filed with the company register (Unternehmensregister). Micro-companies may deposit them confidentially instead of publishing them publicly.
- Failure to disclose results in administrative fine proceedings (Ordnungsgeldverfahren).
Figures & thresholds (as of November 2026)
| Requirement | Deadline |
|---|---|
| Preparation (Aufstellen) | 3 months, small companies up to 6 months |
| Adoption (Feststellen) | 8 months, small companies up to 11 months |
| E-Bilanz | together with the tax returns |
| Disclosure (Offenlegung) | 12 months after the end of the financial year |
- Micro-corporation (Kleinstkapitalgesellschaft): exceeding at most two of three thresholds on two consecutive balance sheet dates: €450,000 balance sheet total, €900,000 revenue, 10 employees
- Administrative fine for missing disclosure: generally starting from €2,500; can be reduced for small companies
Legal basis
§ 264 HGB§ 267a HGB§ 42a GmbHG§ 5b EStG§ 325 HGB§ 326 HGB§ 335 HGB
Continue
- Next video: What Are the Benefits of a Holding Structure?
- Related: Balance Sheet and P&L: What Does My GmbH Need to Prepare?
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