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 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

On the basis of EU Directive 2012/6/EU and the Micro Capital Companies Accounting Law Amendment Act (MicroBilG), micro-entities have had the option since 2012 to deposit their annual financial statements.

The following applies:

Companies are considered micro-corporations if they do not exceed 2 of the 3 relevant thresholds on 2 consecutive reporting dates:

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

Micro-corporations 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 actual size, other criteria must also be met. For example, special types of companies or capital market-oriented 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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