Disclosing annual accounts: deadline, process and fines
Corporations and certain partnerships in Germany must disclose their annual accounts. The deadline is simple to explain and easy to miss – with noticeable consequences.
Updated 12 Nov 20265 min read
Who has to disclose?
The obligation applies to corporations such as the GmbH, UG (haftungsbeschränkt) and AG. It also applies to commercial partnerships in which no natural person has unlimited liability – typically the GmbH & Co. KG (§ 264a HGB).
How much has to be disclosed depends on the size class. Micro companies may deposit their balance sheet instead of publishing it; small companies are exempt from parts of the obligation.
By when?
No later than twelve months after the end of the financial year (§ 325 (1a) HGB). If the financial year is the calendar year, the 2025 accounts must be submitted by 31 December 2026.
Since 2022, documents are submitted electronically to the company register (Unternehmensregister).
What happens if you miss it?
The Federal Office of Justice opens administrative fine proceedings (§ 335 HGB). It threatens a fine of €2,500 to €25,000 and sets a grace period of six weeks. Procedural costs are added.
If the obligation is still not met, the proceedings can be repeated. Under certain conditions the fine can be reduced – but you should not rely on that.
How Obligio helps
Obligio derives the disclosure obligation from legal form, size class and financial year, creates the deadline automatically and reminds you in time. You can delegate the task to your tax advisor; the submission receipt is stored as sealed evidence.