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Questions about publication to the Federal Gazette

Am I or is my business subject to disclosure requirements?

  • What do I have to submit to the Bundesanzeiger (Federal Gazette)?
  • When do I make the submission to the Bundesanzeiger (Federal Gazette)?
  • Under what category do I have to make my submission to the Bundesanzeiger (Federal Gazette)

Who has to submit what and to whom is defined by law: mostly in the Commercial Code (Sec. 325 seqq. HGB [German Commercial Code]) but also in various speciality laws such as the Public Disclosure Act. You can find questions and answers relating to disclosure on the publication platform of the Bundesanzeiger Verlag [Federal Gazette Publishers] at https://publikations-plattform.de in the areas “Worth knowing” and “Q&A”.

Apart for drafting and transmitting the electronic balance sheet, can I also use the application for preparing a disclosure file to be used in the subsequent submission to the Bundesanzeiger (Federal Gazette)?

Generally, both the drafting of a disclosure file for the Bundesanzeiger (Federal Gazette) as well as the submission to the fiscal authority are possible with the application. You can fulfil the disclosure duty with the Bundesanzeiger (Federal Gazette) by transmitting the disclosure file via the publication platform (at https://publikations-plattform.de ) to the Bundesanzeiger (Federal Gazette).

How can I exercise the options provided by the Commercial Code with regard to the depth of the balance sheet structure?

If you derive data for disclosure to the Bundesanzeiger (Federal Gazette) from the electronic balance sheet module, eBilanz-Online will automatically exercise the options up to the legally prescribed minimum extent.
Using the function “processing and transfer level”, you can expand the balance sheet structure according to your personal needs.

How can I exercise the disclosure options under the Commercial Code regarding the report parts that are subject to disclosure requirements?

Which parts of the report are disclosed is to be selected already when creating the process and can later be changed in the process management.
Depending on the size classification of your company (cf. Sec. 267 HGB), components are already preselected as suggestions for disclosure and it can be added to them as required in the specific case.

What does the disclosure in the Bundesanzeiger (Federal Gazette) cost?

The drafting of the disclosure file via eBilanz-Online is free of charge. However, costs will be incurred later on for the publication in the Bundesanzeiger (Federal Gazette) via https://www.publikations-plattform.de an. On this, please see the GTC and the price list available at the website of the Bundesanzeiger (Federal Gazette) https://www.bundesanzeiger.de.

Why does the Bundesanzeiger (Federal Gazette) module use a different taxonomy for the disclosure?

Different requirements for the structuring and depth of detailing apply, respectively, to the electronic balance sheet and the disclosure file. Not the same data are to be reported in all cases at all times.

What is my benefit from the additional generation of a disclosure file with eBilanz-Online?

By integrating the processes of the electronic balance sheet and the disclosure, you will save administrative effort and expense caused by having separate processes. In addition, eBilanz-Online generates a file in a structured file format. This way, you will incur the lowest price for the disclosure at the Bundesanzeiger (Federal Gazette).

Do you have anymore questions? Then call us free of charge on: 0800 – 1 23 43 36

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