Every GmbH, UG, AG, and GmbH & Co. KG must publish annual accounts (Jahresabschluss) via the Unternehmensregister within 12 months of the balance sheet date — for calendar-year 2025 fiscal years, the deadline is 31 December 2026. Micro and small companies get relief: small companies can keep their profit-and-loss statement private, and micro-companies may simply deposit (Hinterlegung, not publicly visible without a paid request) rather than fully publish (Offenlegung) their balance sheet. Missing the deadline triggers a Federal Office of Justice warning with a 6-week grace period; further delay risks a fine up to €25,000 (repeatable), with the managing director personally liable, not just the company entity.
Filing deadline: 12 months after the balance sheet date (e.g. 31 December 2026 for calendar-year 2025 fiscal years).
Filing is done via the Unternehmensregister (not directly via Bundesanzeiger, since August 2022).
Micro companies can deposit (Hinterlegung) rather than fully publish (Offenlegung) their balance sheet — not freely visible, only obtainable via paid request.
Small companies can keep their P&L statement private, unlike larger companies.
Missing the deadline: 6-week grace period after a warning notice, then risk of a fine up to €25,000 (repeatable), with personal liability for the managing director.
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
Maximum fine for continued non-filing: up to €25,000, repeatable
Timelines
Annual accounts filing deadline: 12 months after balance sheet date
Grace period after missed deadline warning: 6 weeks
Required Documents
Jahresabschluss (annual financial statement)
Balance sheet, and P&L for non-small companies
Common Mistakes
Ignoring a Federal Office of Justice warning notice — the 6-week grace period is the last chance before escalating, repeatable fines and personal director liability.
Assuming micro-company relief means no filing obligation at all — deposit (Hinterlegung) is still required, just not full public disclosure.