Must I file my GmbH's annual accounts?
Updated: August 2026 · ~3 min read · eBilanz Fabrik (a tool, not tax advice)
In short: yes. Every GmbH, UG and AG must file its annual accounts with the Unternehmensregister (§ 325 HGB) — twelve months after the balance sheet date, so by 31 December 2026 for financial year 2025. It is a duty of its own: the e-Bilanz to the tax office does not discharge it. What exactly gets filed depends on the size class.
1. Who is obliged
§ 325 HGB covers all capital companies: GmbH, UG (haftungsbeschränkt) and AG. Through § 264a HGB it extends to limited-liability partnerships — in practice mainly the GmbH & Co. KG.
What decides is the legal form, not the trading activity. A UG with small revenue is as obliged as a dormant GmbH with none.
2. Two duties that get confused
The e-Bilanz under § 5b EStG goes electronically to the tax office. Filing under § 325 HGB goes to the Unternehmensregister. Two recipients, two procedures, two deadlines — and one does not discharge the other. That is the commonest misunderstanding here.
3. Where — and where no longer
Since August 2022 filing runs exclusively through the Unternehmensregister. The Bundesanzeiger is no longer the recipient. Older instructions naming it are out of date on this point.
4. What gets filed
The scope follows the size class:
- Micro capital company (§ 267a HGB) — may deposit the balance sheet alone (§ 326 Abs. 2 HGB), with no notes and no profit and loss account.
- Small capital company (§ 267 Abs. 1 HGB) — discloses balance sheet and notes (§ 326 Abs. 1 HGB); the profit and loss account stays out.
- Larger companies file more and are additionally subject to audit (§ 316 HGB).
Which of the first two applies, and what it means in practice: Disclosure or deposit — what applies to a micro company.
5. Deadline and precondition
Filing is due twelve months after the balance sheet date. The accounts must be formally adopted by the shareholders first. Miss the deadline and the Bundesamt für Justiz opens penalty proceedings of its own motion — see What happens if I miss the filing deadline?
6. What eBilanz Fabrik does here — and what it does not
We do not file your disclosure or deposit today. That step is in preparation. What we do handle is the e-Bilanz to the tax office under § 5b EStG — the other of the two duties.
Upload, review, approve — transmitted via ERiC. The filing duty is unaffected.
Create your e-Bilanz →Frequently asked questions
Must every GmbH file its annual accounts?
Yes. The duty under § 325 HGB applies to all capital companies — GmbH, UG and AG — regardless of revenue or profit. A GmbH & Co. KG is covered through § 264a HGB. What has to be filed depends on the size class.
Does it apply to a UG or a dormant GmbH?
Yes. The legal form decides, not the trading activity. A UG and a company with no revenue in the financial year are both obliged.
Does the e-Bilanz to the tax office discharge this duty?
No. These are two separate duties with two recipients and two deadlines: § 5b EStG to the tax office, § 325 HGB to the Unternehmensregister.
Where is it filed — Bundesanzeiger or Unternehmensregister?
Since August 2022, exclusively with the Unternehmensregister. The Bundesanzeiger is no longer the recipient.
By when must the 2025 accounts be filed?
Twelve months after the balance sheet date — so by 31 December 2026 for a financial year ending 31 December 2025 (§ 325 HGB).
Must the accounts be formally adopted first?
Yes. Adoption by the shareholders precedes filing.
eBilanz Fabrik is a transmission tool and does not provide tax advice. Legal references and deadlines without guarantee; the statutory provisions (§ 325 HGB, § 264a HGB, § 326 HGB) govern. We do not currently file the disclosure or deposit for you.