Financial statements

Preparation of annual financial statements based on the provisions of German commercial law (HGB)

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Handelsgesetzbuch (HGB) – is the German Commercial Code.

So take advantage of our company and ensure that your business is on the right track.

It regulates legal relationships between merchants, which is why it is also referred to as commercial law.

The scope of application of the HGB extends to issues relating to the end of the financial year and the preparation of annual financial statements for limited liability companies. The code contains special provisions governing the activities of insurance companies, credit institutions and cooperatives, as well as some criminal law provisions.

The most important elements of the annual financial statements are:

  • Balance sheet
  • Profit and loss statement
  • Development of equity capital
  • Cash flow statement
  • Investment calculation
  • Additional information about alternative investment companies

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Frequently asked questions

Here you will find answers to frequently asked questions about preparing annual financial statements – explained concisely and formulated in a practical manner.

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The annual financial statements summarise the financial position of a company and serve as the basis for tax and legal obligations.

Annual financial statements are required by law, particularly for corporations such as limited liability companies (GmbHs) and public limited companies (AGs). Other companies also benefit from clear annual figures.

After a brief consultation, we will inform you which documents are required – these often include accounting data, receipts and bank statements.

It should take place promptly after the end of the financial year. Statutory deadlines of 6 to 12 months generally apply, depending on the type of company.

Knowledge base – Annual financial statements

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