What does it cost if a GmbH publishes its annual accounts late?
Last updated: Oct 21, 2026, 17:46 (UTC+08:00)
The Federal Office of Justice opens an administrative fine procedure, and the fine is at least €2,500 and at most €25,000. It can be imposed on the managing directors or on the company. Filing on time is far cheaper than any fine, so we build the date into your accounting timetable.