Disclosure in the Bundesanzeiger or filing in the Unternehmensregister: Here's how it works after your annual financial statements

After you've submitted your annual financial statements to the tax office via mika, you still need to complete the disclosure (Offenlegung) in the electronic Bundesanzeiger or the filing (Hinterlegung) in the Unternehmensregister. It sounds like a lot, but it's done in just a few steps.

What exactly happens during the export?

You'll receive an XML file that directly meets the requirements of the Bundesanzeiger. So you don't need to adjust anything. You then handle the actual publication or filing yourself via the official publication platform.

Watch out with the Steuerbilanz

If you've submitted a Steuerbilanz (tax balance sheet), you may still need to make adjustments. What counts for the disclosure is the Handelsbilanz (commercial balance sheet), and tax valuation rules sometimes differ from commercial accounting standards.

Prior-year figures? Carried over automatically

If you've also created the prior-year balance sheet with us, the figures are automatically included in the export. Saves you time and keeps everything consistent.

Good to know: What changed with the DiRUG

Since 2022, companies subject to disclosure requirements must submit their annual financial statements directly to the Unternehmensregister. This is regulated by the DiRUG (Gesetz zur Umsetzung der Digitalisierungsrichtlinie). In practice, nothing really changes for you. The goal: more transparency and easier access to company information.

Publication vs. filing: Which one applies to you?

Publication in the Bundesanzeiger: Applies to small corporations (kleine Kapitalgesellschaften). The balance sheet, notes, and other mandatory components are published in full and are publicly accessible.

Filing in the Unternehmensregister: This is the option for micro-corporations (Kleinstkapitalgesellschaften). You only need to file the balance sheet (in abbreviated form, if applicable). The data is not automatically published but only made available upon request. And it's the cheaper option.

Step by step: How to upload your annual financial statements

Log in to the official publication platform and then:

Enter your master data and in the "Übermittlung" (submission) step, select option 2: Upload file(s)

‍

Select the XML file from your export and click "Datei hochladen"

1. Set the language to "Deutsch" and click "Weiter"
2. Review your annual financial statements in the preview and then authorize the publication or filing

That's it. Your annual financial statements are submitted.