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What does it cost if a GmbH publishes its annual accounts late?

Last updated: Oct 21, 2026, 17:46 (UTC+08:00)

The Federal Office of Justice opens an administrative fine procedure, and the fine is at least €2,500 and at most €25,000. It can be imposed on the managing directors or on the company. Filing on time is far cheaper than any fine, so we build the date into your accounting timetable.

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Source: Handelsgesetzbuch § 335: Festsetzung von Ordnungsgeld, Federal Ministry of Justice, gesetze-im-internet.de

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