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Based on EU Directive 2012/6/EU and the Kleinstkapitalgesellschaften-Bilanzrechtsänderungsgesetz (MicroBilG [German Micro-Entities Amending Accounting Law]) micro-entities have the opportunity to deposit their annual financial statements with the Federal Gazette. Micro-entities only need to issue a simplified balance sheet and do not have to supplement their annual financial statement with an annex if the details are already shown on the balance sheet. Deposited balance sheets (annual financial statements) are available on the Commercial Register for information.

You can access deposited balance sheets as follows:

  1. Log-in on the Commercial Register using your user name and password (please register if you do not have any access data).
  2. Enter the name of the company in the search box on the home page of the Commercial Register whose deposited balance sheets you want to search for.
    Note: an extended search of all the deposits available on the Commercial Register is not possible for legal reasons.
  3. In the search results you will see a link in the right column next to the respective company entitled "Deposited balance sheets". If you click on the link you will be shown the deposited documents - where available.
  4. By clicking on the arrow in the first column you can see a detailed list of the deposited documents and put individual ones or groups into the document basket. Then you can continue the search and add further documents to the document basket.
  5. After the end of the search you can access the document basket. Here you have the option of adding certification (electronic or in paper form) to the individual documents.
    Note: if you remove a document from the document basket, the associated certification - where present - will also be automatically removed.
  6. Click on the button "Pay now" and follow the payment stages. You have the choice between paying by SEPA Direct Debit Scheme or by credit card. After the completion of payment the documents are available for a one-off download.
    Please be aware that the documents are automatically removed from the document basket after the end of the visit (if you are not logged-on) or after 5 days (if you are logged-on). You can still, however, view the documents under "My data - Orders &requests - Commercial Register requests".

If you would like to deposit a balance sheet, the deposit order has to be made with the Federal Gazette. The order transfer has to be performed via the publication's platform or via a mass interface (web service).

Contact

We can help you

Our service number: 0 800 - 1 23 43 39 Mon - Fri, 8:00 am to 6:30 pm, free of charge from a German landline

From outside Germany: +49 221 - 9 76 68-0 fees apply

In case of problems, valuable information can be found in the area of FAQ.