Accounting in Germany.
Monthly books, annual accounts, Bundesanzeiger.
Bookkeeping, VAT Voranmeldung, annual Jahresabschluss under HGB, Bundesanzeiger publication, DATEV, and coordination with a licensed Steuerberater for tax filings.
A German corporate entity has continuous accounting duties under § 238 HGB: monthly books, annual Jahresabschluss under §§ 242-256 HGB, VAT Voranmeldung by the 10th of the following month, Jahresabschluss publication at Bundesanzeiger within 12 months of year-end (§ 325 HGB), and 10-year document retention under § 147 AO.
What monthly bookkeeping covers
Every invoice categorised, posted to DATEV, reconciled with bank statements. VAT logic applied per transaction (19%, 7%, reverse charge, zero-rate). Monthly management accounts delivered. Lohnbuchhaltung (payroll) if employees. Monthly closing by day 10 to 15 of the following month.
Size classes under § 267 HGB
Kleinstkapitalgesellschaft (≤ €450k assets, ≤ €900k revenue, ≤ 10 employees) has the lightest publication duty. Small (≤ €7.5m, ≤ €15m, ≤ 50 employees) skips GuV publication. Medium and large publish fully. Verify current thresholds at publish time, as § 267 HGB was reformed in 2024.
Audit obligation
Required for medium and large GmbHs under § 316 HGB. Small GmbHs are exempt. AG is always audited regardless of size.
Tax returns: StBerG division of labour
Steuerberatungsgesetz (StBerG) restricts tax-return filing to licensed Steuerberater. Our law firm coordinates with licensed Steuerberater in each of the 4 cities. We prepare the books; the Steuerberater signs the corporate, VAT and trade-tax returns.
Publication at Bundesanzeiger
Within 12 months of fiscal year-end. Kleinstkapitalgesellschaft deposits balance sheet only, abbreviated form. Small: abbreviated balance + Anhang, no GuV. Medium/Large: full. Missing the deadline triggers administrative fine.
Frequently asked questions
What accounting duties does a German GmbH have?
§ 238 HGB bookkeeping, annual Jahresabschluss (§§ 242-256 HGB), Bundesanzeiger publication (§ 325 HGB), monthly VAT Voranmeldung, 10-year retention (§ 147 AO).
Do I need a German Steuerberater or can my lawyer file my tax return?
Tax-return filing is restricted to licensed Steuerberater under StBerG. We prepare books, the Steuerberater signs the filings.
When must my GmbH publish annual accounts?
Within 12 months of fiscal year-end at Bundesanzeiger.
What is Kleinstkapitalgesellschaft and how does it reduce my filings?
The smallest size class under § 267a HGB. Deposits balance sheet only, abbreviated form, no GuV or Anhang publication.
Is an external audit mandatory for every GmbH?
No. Required only for medium and large GmbHs per § 316 HGB. AG is always audited.
How does DATEV fit into my accounting workflow?
DATEV is the DE standard accounting platform; Steuerberater and most law firms post into DATEV. We integrate clients that use Xero or QuickBooks via monthly imports.
How much does monthly bookkeeping cost for a small GmbH in 2026?
€250 to €600/month for a small operating GmbH with few invoices. Heavier volumes €600 to €1,500/mo. Year-end Jahresabschluss preparation €1,500 to €4,500 flat for small.
What is the deadline for filing VAT Voranmeldung?
10th of the following month. Monthly in year 1 and 2, then monthly or quarterly by volume (§ 18 (2) UStG).
Can I extend the corporate-tax-return deadline?
Yes, with a tax advisor: end-February of year + 2 under § 149 AO extension.
How does payroll work for my first German employee?
Monthly Lohnsteueranmeldung and social-security filings by day 10. Elektronische Lohnsteuerbescheinigung (ELStAM) at year-end.
How long must I keep my books?
10 years per § 147 AO (6 years for ancillary documents).
What happens if I miss the Bundesanzeiger publication deadline?
Bundesamt für Justiz issues an Ordnungsgeld (administrative fine) from €2,500 starting; repeated non-publication escalates.
Tell us what you need
Engineered from Berlin, Hamburg, Düsseldorf and Munich. One partner per office, English contract, response within one working day.