Disclosure or deposit: what applies to a micro company
Updated: August 2026 · ~4 min read · eBilanz Fabrik (a tool, not tax advice)
In short: every GmbH and UG must file its annual accounts with the Unternehmensregister on top of the e-Bilanz (§ 325 HGB) — by 31 December 2026 for financial year 2025. A micro capital company may deposit the balance sheet alone (§ 326 Abs. 2 HGB) instead of disclosing it. A small company must disclose balance sheet and notes (§ 326 Abs. 1 HGB). The difference decides who can see your figures — and what filing costs.
1. Two duties, two recipients
The e-Bilanz under § 5b EStG goes to the tax office. The annual accounts additionally go to the Unternehmensregister (§ 325 HGB). One does not discharge the other: two recipients, two procedures, two deadlines. Since August 2022 filing runs exclusively through the Unternehmensregister, no longer through the Bundesanzeiger.
2. Disclosure and deposit are not the same thing
Both satisfy § 325 HGB. The difference is what is filed and who can read it afterwards:
- Disclosure (§ 326 Abs. 1 HGB) — a small capital company files balance sheet and notes. The profit and loss account stays out. The documents are retrievable through the Unternehmensregister by anyone, with no request.
- Deposit (§ 326 Abs. 2 HGB) — a micro capital company files the balance sheet only, with no notes and no profit and loss account. It is not published: third parties obtain it only on an individual chargeable request.
For many small companies that is the point that actually matters: depositing keeps the figures out of free retrieval — competitors included.
3. Who may deposit?
Only a Kleinstkapitalgesellschaft (micro capital company) under § 267a HGB. That applies where, on two consecutive balance sheet dates, at least two of three thresholds are not exceeded:
- Balance sheet total up to € 450,000
- Revenue up to € 900,000
- an annual average of up to 10 employees
Whether those criteria are met in your case is a question of fact that you confirm yourself; if in doubt your tax adviser settles it.
4. What it costs — and why almost everywhere quotes a different number
The fee is levied by the Unternehmensregister itself, regardless of who files, and it is fixed by law. For depositing a micro balance sheet:
- € 18.50 for entering the annual accounts
- € 3.00 annual Unternehmensregister fee per calendar year
- € 21.50 net together
You will often read € 45, or ranges from € 37.50 to over € 97.50. Those figures are not wrong — they simply concern a different case: disclosure of a complete set of annual accounts, usually for a small capital company. A company entitled to deposit does not pay that. So always check whether a quoted fee means disclosure or deposit.
5. Deadline and penalty
Filing is due twelve months after the balance sheet date — so by 31 December 2026 for a financial year ending 31 December 2025. The accounts must be formally adopted before filing.
Miss the deadline and the Bundesamt für Justiz opens penalty proceedings of its own motion (§ 335 HGB). It starts with a warning and a six-week grace period; after that the penalty is set — at least € 2,500. It repeats until you file, and filing late does not remove a penalty already imposed.
6. What eBilanz Fabrik does here — and what it does not
We do not file disclosures or deposits today. That step is in preparation, initially for micro capital companies as a deposit under § 326 Abs. 2 HGB. While that is the case, this page belongs in the category "the duty explained", not "the service offered".
What we do handle today is the e-Bilanz to the tax office under § 5b EStG — the other of the two duties. If you prepare it with us, the figures for the second step already exist.
Upload your annual accounts, review, approve — we transmit via ERiC to the tax office. The disclosure duty is unaffected.
Create your e-Bilanz →Frequently asked questions
May a micro capital company deposit instead of disclosing?
Yes. § 326 Abs. 2 HGB lets a Kleinstkapitalgesellschaft deposit its balance sheet permanently with the Unternehmensregister instead of disclosing it. No profit and loss account and no notes are filed.
What is the practical difference between disclosure and deposit?
A disclosed balance sheet is retrievable by anyone through the Unternehmensregister, with no request needed. A deposited one is not: third parties obtain it only on an individual chargeable request.
What applies to a small capital company?
A small capital company under § 267 Abs. 1 HGB discloses its balance sheet and its notes (§ 326 Abs. 1 HGB). The profit and loss account stays out. Deposit is not available to it.
By when must the 2025 annual 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).
What does depositing with the Unternehmensregister cost?
The register levies the fee itself, regardless of who files. For depositing a micro balance sheet that is € 18.50 for the entry plus a € 3.00 annual fee per calendar year — € 21.50 net together. The higher figures quoted in many places concern disclosure of a complete set of annual accounts, which is a different case.
Does sending the e-Bilanz to the tax office discharge the disclosure duty?
No. These are two separate duties with two recipients and two deadlines. The § 5b EStG transmission goes to the tax office; disclosure or deposit under § 325 HGB goes to the Unternehmensregister.
eBilanz Fabrik is a transmission tool and does not provide tax advice. Legal references, deadlines and fees without guarantee; the statutory provisions (§ 325 HGB, § 326 HGB, § 267a HGB, § 335 HGB) and the Unternehmensregister's current fee rules govern. Whether the size criteria are met in your case is something to settle with your tax adviser if in doubt. We do not currently file the disclosure or deposit for you.