Second duty.
File your annual accounts — without a tax adviser, without form chaos.
The e-Bilanz goes to the tax office. The same annual accounts must additionally go to the Unternehmensregister, the German company register — two separate duties, two deadlines, the same figures. We are preparing that second step now: Hinterlegung (deposit) for micro entities, Offenlegung (publication) for small companies.
If you prepare your e-Bilanz with us, the figures are already there — you will not have to enter anything twice.
What this is about
Three things that apply to every GmbH and UG — regardless of when we launch.
Transmitting to the tax office does not discharge it. The Unternehmensregister is a different recipient with a different procedure.
For financial year 2025 that means by 31 December 2026. The deadline runs independently of the tax return.
Micro entities (Kleinstkapitalgesellschaften) deposit the balance sheet only. It is not published — access only on a paid individual request.
What we are building
Two routes — which one applies depends on your size class
For the great majority of small GmbHs and UGs the relief in § 326 Abs. 2 HGB applies: deposit instead of publication — the figures are not made public.
- Balance sheet only — no P&L, no notes.
- Not publicly viewable. The figures are deposited, not published.
- Access only on a paid individual request by a third party.
- Two of the three thresholds not exceeded: ≤ 450.000 € total assets, ≤ 900.000 € revenue, ≤ 10 employees.
- Balance sheet and notes — the P&L stays out.
- Publicly retrievable via the Unternehmensregister.
- Viewable by anyone without a request — competitors included.
- Two of the three thresholds not exceeded: ≤ 7,5 Mio. € total assets, ≤ 15 Mio. € revenue, ≤ 50 employees.
What the Unternehmensregister charges
This fee is levied by the register itself, regardless of who submits the documents. It is fixed by law (JVKostG, schedule of costs).
| Item | Micro entity |
|---|---|
| Entering the annual accounts deposit under § 326 Abs. 2 HGB | 18,50 € |
| Unternehmensregister annual fee per calendar year | 3,00 € |
| Together net | 21,50 € |
When it launches: what we do — and what we do not
What we do
- Put your figures into the register’s format
- Prepare and transmit the submission
- Give you the confirmation as proof
What we do not
- No tax advice and no legal advice
- No review of the substance of your figures
- No preparation of the annual accounts
- No determination of your size class — you confirm that
eBilanz Fabrik takes the values you provide unchanged and prepares them technically. Preparing and adopting the annual accounts, and judging your size class, remain with you or your tax adviser.