The Federal Republic of Germany implemented the European Council Directive and a part of the European Transparency Directive into national law called EHUG (Law regarding electronic commercial register, cooperative society registers and company register).
Since 1st January 2007 the annual financial statements of all corporations (GmbH, AG, KGaA) and GmbH & Co KG (limited partnership with a private limited company as general partner) must be published in the electronic Federal Gazette and will be entered into the Company Register. The announcement at the electronic Federal Gazette has to be made until 31 December of the following year (in case the fiscal year is different from the calendar year the deadline is 12 month after financial year end). Please note that there are penalties in case there is no announcement within 12 month after financial year end.
The annual statements you will find in the internet on www.unternehmensregister.de. Please note that this is only a German webpage however you will find a short description how to get the information from the German website.
The information regarding financial statements can be found with the button "Zur Detailsuche" under the section "Rechnungslegung/Finanzberichte".
After selecting "Suche in Rechnungslegung/Finanzberichte" there is an input mask.
By entering the "Registergericht" (location of trade register) and the "Registernummer" (registration number) - both information you will find on each letter of each company - you get the annual statement of the company.
There is also an application for your iPhone called "Bilanzspion" where you get the annual statements as well.
Once the annual statement has been announced it will be available from all around the world for 10 years. As everyone can have a look at the financial statements we advice to avoid critical information in the annual report.
SH+C would be pleased to support you in optimizing your annual statement for announcement in the electronic Federal Gazette. Additionally we offer the service of announcement in the electronic Federal Gazette. For assistance please feel free to contact us!
Dipl.-Kfm. Richard Hempe
German Public Accountant and Tax Advisor
Phone: ++49 89 - 54 70 90 - 0