German UG tax filing checklist for founders

1. Gather the records for the full financial year

Start with the company's financial year, not just the date range in the latest bank export. You need the opening position as well as the year's movements. Bank transactions alone do not show unpaid invoices, depreciation, provisions or changes in the value of investments.

• Bank statements for every business account, including opening and closing balances.
• Invoices, receipts, bank-fee statements and contracts supporting the entries.
• Prior-year accounts, opening balances and tax notices, including any loss carryforwards.
• Documents for share capital, shareholder loans, investments and distributions.
• The company's tax number, register details and access to the filing services you will use.

2. Prepare and approve the annual accounts

The Jahresabschluss is the company's annual financial statement. It includes a balance sheet (Bilanz) and profit and loss statement (GuV), with notes and other disclosures depending on the applicable rules. Reconcile the bank accounts, review classifications and include entries that do not appear in the bank export.

Preparation, shareholder approval and filing are separate steps. The ordinary preparation period under §264 HGB is three months after year-end; small companies may use up to six months if this is consistent with proper business practice. Do not confuse that period with the tax-return or disclosure deadline.

3. Separate the E-Bilanz from the tax returns

The E-Bilanz sends structured accounting data to the tax administration. It does not replace the corporate income tax or trade tax return. A balanced set of accounts also does not automatically mean that taxable income equals the accounting profit.

• E-Bilanz: prepare the required tax-accounting dataset and transmit it using compatible software.
• Corporate income tax: check the Körperschaftsteuer return and any associated determinations, such as the tax contribution account.
• Trade tax: check the Gewerbesteuer return and the adjustments relevant to the company.
• VAT: determine the company's VAT position separately. Under current §19 UStG, qualifying small businesses are generally exempt from the ordinary annual VAT-return obligation, but a tax-office request or special transactions can still trigger reporting.

4. File the company-register disclosure separately

Sending an E-Bilanz to the Finanzamt does not disclose your accounts to the Unternehmensregister. For financial years beginning on or after 1 January 2022, accounting documents go to the Unternehmensregister; older years follow the former Bundesanzeiger route.

A qualifying micro-company may be able to deposit its balance sheet instead of using full publication. Do not assume that a holding UG qualifies simply because it has few transactions. Section 267a(3) HGB excludes certain companies whose sole purpose is acquiring and managing investments without involvement in the management of those companies. Check the company's actual activity before choosing the filing format.

5. Track the deadlines independently

The ordinary deadline for annual tax returns filed without a tax adviser is seven months after the relevant calendar year under §149(2) AO. Different rules can apply to represented taxpayers, extensions and requests from the tax office. Verify the deadline for your specific tax year instead of copying an older checklist.

For an ordinary non-capital-market UG, the disclosure deadline is generally one year after the financial year-end under §325(1a) HGB. An extension for a tax return does not automatically extend the company-register deadline.

6. Keep proof that each filing was accepted

Save the final accounts, filed datasets, transmission receipts and register confirmations together. Downloading a file, passing a validation check and submitting a filing are three different events. Check the response from each receiving service before marking a task complete.

UGtax can help prepare bookkeeping records and exports for simple cases. Check that its outputs cover your company's facts and the relevant year's requirements. Formation, investment disposals, foreign transactions, payroll or uncertainty about disclosure relief are reasons to involve a tax adviser.