- What is the Business Register?
- What is the Business Register excerpt?
- Who is in charge of the Business Register?
- Who is allowed to inspect the Business Register?
- What types of entities are registered in the Business Register?
- What is a GmbH?
- What is a sole proprietorship?
- Are sole proprietorships registered in the Business Register?
- What is a Business Register Number?
- How long does the registration process take?
- What do annual financial statements consist of?
- What is a balance sheet?
- Are annual financial statements published in the Business Register?
- In what case do annual financial statements contain an income statement?
- What is the deadline for the preparation of annual financial statements?
- What are consolidated financial statements?
- What documents and deeds does the Business Register contain?
- What is the Business Register Database?
- Where do I find historical Business Register data?
- What is a GISA excerpt?
- What is the Trade Information System GISA?
- How can I have data in official documents amended?
- What is the Land Register?
- What is a Land Register excerpt?
- Who is in charge of the Land Register?
- What information does the Property Sheet contain?
- What information does the Title Sheet contain?
- What information does the Charges Sheet contain?
- When is a person registered in the Land Register?
- How long does the registration process take?
- What are the rights associated with registration in the Land Register?
- What documents and deeds does the Land Register contain?
- Are purchase contracts published in the Land Register?
- What is a simultaneous liability?
- What is the Land Register Database?
- What is a cadastral area (KG)?
- What is a folio number (EZ)?
- What is a plot number (GST-NR)?
- What is a plot of land?
- What is the journal?
- What is the journal number (TZ)?
- What is a Superädifikat?
- What is the document register?
- How can I have information in the Land Register amended?
- What are the advantages of easy?
- How do I order and pay in the shop?
- What are the costs of a Business Register excerpt or a Land Register excerpt?
- What is the cost of retrieving annual financial statements?
- What is the cost of retrieving a purchase contract?
- Do I have to register to search for information?
- What documents can I buy in the shop?
- Can purchased documents be accessed again?
- How is the value added tax calculated?
- Do I enter into a contractual relationship when making a search?
- What are the advantages of account?
- How do I register for account?
- What documents can I download via account?
- Is there an overview of past searches?
- How do I avoid multiple searches that are subject to a charge?
- For how long can the documents be retrieved after the search?
- Can I search for Business Register numbers in GISA?
- What is the Central Register of Residents (CRR)?
- Who can apply for access to the CRR?
- What is a clearing office?
What is the deadline for the preparation of annual financial statements?
Business entities that are required to prepare financial statements and primarily defined by specific turnover thresholds must prepare annual financial statements within nine months of the end of the previous financial year.
This does not apply to (without limitation) companies, corporations disguised as a partnership, or private foundations. They must prepare annual financial statements within the first five months and present them to the members of the supervisory board, if such a board exists.
Special legal accounting regulations apply to different types of legal entities, such as insurance companies, cooperative societies, associations, savings banks, etc.