Which disclosure medium and form?

Disclosure of accounting documents and company reports: Which disclosure medium and form applies to you?

You are obliged to disclose accounting documents, such as your company's annual financial statement or other company reports? You are unsure in which medium you have to disclose and whether you are allowed to deposit or have to publish?

Below we inform you about the two aspects of the disclosure medium and the disclosure form.

Disclosure medium

Since 01.08.2022, the following must be observed:

With the entry into force of the Act Implementing the Digitalisation Directive (DiRUG), the disclosure medium of accounting documents and company reports changes depending on the beginning of the financial year.

Documents and reports that were already to be deposited in the Company register for storage before DiRUG are still to be transmitted to the Company register.

Accounting documents and company reports that had to be submitted to the Federal Gazette before DiRUG must now be submitted to the Company register depending on the start of the financial year:

  • Start of financial year after 31.12.2021: Company register
  • Start of financial year up to and including 31.12.2021: Federal Gazette

Disclosure form

Micro-entities (Micro-corporations since 2012, micro-cooperatives since 2016) have the option to deposit their annual financial statements.

The following applies:

Companies are considered micro-entities if they do not exceed 2 of the 3 relevant thresholds on 2 consecutive reporting dates. These thresholds were increased as of the 2023 financial year.

The relevant thresholds at the start of the financial year up to and including 31 December 2022 are:

  • 350,000 euros Balance sheet total
  • 700,000 euros turnover
  • an average number of up to 10 employees

The relevant thresholds for the start of the financial year after 31 December 2022 are:

  • 450,000 euros balance sheet total
  • 900,000 euros turnover
  • an average number of up to 10 employees

Micro-entities only need to prepare a simplified balance sheet and do not need to add notes to their annual accounts if certain information is shown below the balance sheet.

Irrespective of the company size, other criteria must also be met. For example, capital market-oriented companies as well as special types of companies may not deposit.

When deciding in which form and on which medium you have to disclose your documents, the Balance sheet navigator will help you, which you can call up via the button in the box on the right.



Balance Sheet Navigator

The Balance Sheet Navigator helps you with the question of how and where you have to disclose your accounting documents and company reports.

  • Federal Gazette or Company Register?
  • Publish or deposit?

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