Corona submission deadline GmbH
COVID 19: Submission deadlines commercial register
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Extension of the submission deadline
Normally, legal representatives of corporations, depending on their size, have to prepare the annual financial statements (ie balance sheet, income statement, notes and management report) no later than five (5) months after the balance sheet date. Nine (9) months after the balance sheet date, disclosure must then be made to the commercial register court. This period has been extended to twelve (12) months for disclosure in the commercial register due to COVID-19.
This extension or extension of the deadline only applies to annual financial statements that did not have to be drawn up within the 5-month period by March 16, 2020, and which have a key date before August 1, 2020.
The extension of the deadline to 12 months therefore only applies once for those annual financial statements that are between October 16, 2019 and July 31, 2020 on a balance sheet date. For financial statements with a balance sheet date after July 31, 2020, the previous deadlines for disclosure apply again, i.e. the "old" nine months!
Attention: Please therefore note the following deadlines for disclosures to the commercial register:
credentials: Woom Bike, Do & Co, Ascom Austria, Pluradent Austria, Festool Austria, Cycleenergy AG, subsidiaries of the Würth and EVN Group, ...
