When must a GmbH publish its annual accounts?
Last updated: Oct 21, 2026, 17:46 (UTC+08:00)
No later than one year after the end of the financial year. The managing directors send the adopted accounts electronically, in German, for entry in the Unternehmensregister. This is separate from the tax returns, so plan both dates.
Source: Handelsgesetzbuch § 325: Offenlegung, Federal Ministry of Justice, gesetze-im-internet.de