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Germany × Accounting, Reporting & Statutory Compliance
Accounts, reporting and filings that keep each company abroad up to date and compliant. In Germany, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
On request
No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.
Bring a requirement →Frankfurt · Tuesday 3 November
19:54
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What the rules say in Germany
From the Germany market guide: the points that matter most for accounting, reporting & statutory compliance, each with the source it was checked against.
Full guide · Source-checked research99% of statements checked against a source109 checked against an official source1 checked against a secondary sourceChecked 2026-10-18Not yet professionally reviewed
A UG (haftungsbeschränkt) must allocate one quarter of its annual net profit, reduced by any loss carried forward, to a statutory reserve that may be used only for a capital increase from reserves or to offset losses.
Applies to the annual financial statements of a UG (haftungsbeschränkt).Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) · checked 2026-10-18A corporation is small if it does not exceed two of three limits (balance sheet total EUR 7.5 million, revenue EUR 15 million, average 50 employees) and medium-sized if it exceeds two of these but not two of EUR 25 million, EUR 50 million and 250 employees; above that it is large.
Size classes under the Commercial Code; capital-market-oriented companies are always large.Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) · checked 2026-10-18The annual financial statements and management report of corporations that are not small must be audited by a statutory auditor.
Kapitalgesellschaften (including GmbH) exceeding the small-company limits in § 267 Abs. 1 HGB.Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) · checked 2026-10-18Annual accounts must be transmitted electronically to the body operating the company register (Unternehmensregister) no later than one year after the balance sheet date.
Disclosure duty of corporations; scope of documents depends on size class.Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) · checked 2026-10-18Trade tax returns must be filed electronically, and are due by 31 July of the following year where no tax adviser is involved.
Described in a state service entry (Thuringia); the municipality then applies its multiplier and collects the tax.FIM-Portal (Föderales Informationsmanagement), service description supplied by Thüringen · checked 2026-10-18Mandatory domestic B2B e-invoicing was introduced from 1 January 2025, from which date businesses in Germany must be able to receive structured electronic invoices.
Domestic supplies between businesses established in Germany.Bundesministerium der Finanzen (BMF) · checked 2026-10-18Transitional rules allow invoices for domestic B2B supplies to be issued on paper or, with the recipient's consent, in a non-compliant electronic format until 31 December 2026, and until 31 December 2027 for issuers whose prior-year total turnover did not exceed EUR 800,000.
EDI invoices in a non-compliant format may also be used, with consent, for supplies until 31 December 2027.Bundesministerium der Justiz und für Verbraucherschutz / Bundesamt für Justiz (gesetze-im-internet.de) · checked 2026-10-18Read the full guide: Tax, accounting and statutory reporting · Data protection, cyber security and e-invoicing
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WONE Global Partners in Germany
No named lead for Accounting, Reporting & Statutory Compliance yet — these WONE Global professionals already work in Germany and can bring the right local colleague in.
Munich · GermanyWONE Global Partner · Germany
Ulrike Berner has been Managing Director and shareholder of BSP since 2021, leading the strategic direction, client relationships, and business development of the firm. She has extensive experience working with firms an…
Also in Germany
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Cases
The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in Germany.
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