Who must file the annual accounts?

The legal representatives of corporations must submit the annual accounts and the further accounting documents for publication to the body keeping the company register, within the period after the balance sheet date set out in the Act.

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Source

Source: German Commercial Code, section 325
Acts: German Commercial Code
Area: Company, accounting and supply chain
Checked: 2026-09-21

German Commercial Code Open the official text ↗

Questions

What duties does a company have in its supply chain?Supply Chain Due Diligence Act, section 3 What standard of care does management owe?Limited Liability Companies Act, section 43

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Who must file the annual accounts?

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