Annual accounts, disclosure and the E-Bilanz in Germany
Commercial law decides who prepares annual accounts; the size class decides how extensive they are: two of three criteria, on two reporting dates in a row. The second module covers the deadlines for preparation and approval, the statutory audit from the medium-sized company upwards and the E-Bilanz that every business drawing up a balance sheet transmits electronically to the tax office. The third covers disclosure in the company register, the micro company's deposit and the Federal Office of Justice's administrative fine with its reduced amounts. Three modules with case studies worked on the statute itself.
Intermediate3 modules64 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- distinguish who must prepare annual accounts under German commercial law and who is exempt
- name what a corporation owes on top of the balance sheet and the profit and loss account
- assign a corporation to one of the four size classes using the three criteria
- apply the two-balance-sheet-dates rule and recognise when a new company is classified at once
- state the thresholds that apply to financial years from 2024 onwards and therefore to 2026
- determine a corporation's deadline for preparing its accounts from its size class
- tell preparation, approval and disclosure apart as three separate steps with their own deadlines
- calculate the deadline for a GmbH's approval resolution, including with a non-calendar financial year
- recognise from which size class an auditor is required and what remains blocked without an audit
- describe who must transmit the E-Bilanz, what it contains in 2026 and when paper is still allowed
- state who must disclose, which documents, where and by when
- determine the scope of disclosure for small and micro companies
- meet the conditions for a micro company's deposit of its balance sheet
- describe the course of the fine proceedings from the threat to the imposition
- calculate the reduction of a fine by size class and place reinstatement correctly
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 122 minFree — no accountWho prepares annual accounts, and in which size classWhat you will be able to do
- distinguish who must prepare annual accounts under German commercial law and who is exempt
- name what a corporation owes on top of the balance sheet and the profit and loss account
- assign a corporation to one of the four size classes using the three criteria
- apply the two-balance-sheet-dates rule and recognise when a new company is classified at once
- state the thresholds that apply to financial years from 2024 onwards and therefore to 2026
- Module 222 minIncluded in the full coursePrepare, approve, audit: the deadlines and the E-Bilanz for the tax officeWhat you will be able to do
- determine a corporation's deadline for preparing its accounts from its size class
- tell preparation, approval and disclosure apart as three separate steps with their own deadlines
- calculate the deadline for a GmbH's approval resolution, including with a non-calendar financial year
- recognise from which size class an auditor is required and what remains blocked without an audit
- describe who must transmit the E-Bilanz, what it contains in 2026 and when paper is still allowed
- Module 321 minIncluded in the full courseDisclosure in the company register and the Federal Office of Justice's administrative fineWhat you will be able to do
- state who must disclose, which documents, where and by when
- determine the scope of disclosure for small and micro companies
- meet the conditions for a micro company's deposit of its balance sheet
- describe the course of the fine proceedings from the threat to the imposition
- calculate the reduction of a fine by size class and place reinstatement correctly
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (10)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (10)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.