Letter from the Bundesamt für Justiz: administrative fine threatened – six weeks
The Bundesamt für Justiz requires a company (such as a GmbH or UG) to disclose its annual accounts and threatens a fine of a stated amount. The costs of the proceedings are imposed with this letter.
How to recognise the letter
- The sender is the Bundesamt für Justiz in Bonn.
- It concerns the disclosure of the annual accounts of a GmbH, UG or similar company.
- A fine of a stated amount is threatened, plus the costs of the proceedings.
Which deadline applies?
Objection (Einspruch): 6 weeks after receipt (§ 335 Abs. 3 S. 1 HGB). If the end falls on a Saturday, Sunday or public holiday, the deadline ends on the next working day (§ 222 Abs. 2 ZPO (über § 335 Abs. 2 HGB und § 16 Abs. 2 FamFG)). The calculator on this page works out the exact day – step by step.
Disclosing within the six weeks complies with the order (§ 335 Abs. 3 S. 1 HGB). An objection does not suspend payment (§ 335 Abs. 3 S. 4 HGB).
What happens if you do nothing?
If the accounts are not disclosed by the end of the six weeks and the omission is not justified by objection, the fine is imposed and the order comes again with a new fine.
Your options
- Disclose the annual accounts – that is what meets the deadline
- Inform your tax adviser at once; they usually prepare and submit them
- Objection only with a tax adviser: it does not stop payment
Who can help?
Tax adviser (who prepares the annual accounts)
Frequently asked questions
When do the six weeks start?
From receipt of the letter – the day it reached you (§ 335 Abs. 3 S. 1 HGB). If the end falls on a Saturday, Sunday or public holiday, the deadline ends on the next working day (§ 222 Abs. 2 ZPO).
Does an objection help?
What mainly meets the deadline is the disclosure itself. An objection has to justify the omission and does not stop payment (§ 335 Abs. 3 S. 4 HGB) – that is a matter for your tax adviser.
The deadline has passed – is everything lost?
No. If you disclose after the six weeks, the fine is reduced, for example to 500 euros for a micro company (§ 335 Abs. 4 S. 2 HGB). The sooner, the better.
How much time do I have?
6 weeks after receipt (§ 335 Abs. 3 S. 1 HGB). If the end falls on a Saturday, Sunday or public holiday, the deadline ends on the next working day (§ 222 Abs. 2 ZPO (über § 335 Abs. 2 HGB und § 16 Abs. 2 FamFG)). The calculator above shows the exact day with every step.
Who can help me?
Tax adviser (who prepares the annual accounts).
General information, not legal advice. Whether this decision is correct and what is right in your case is for an advice centre or a lawyer to say. Laws link to the official German text at gesetze-im-internet.de.