The Federal Ministry of Justice (BMJ) has granted another grace period for the disclosure of annual financial statements for the 2024 financial year.
Although the statutory disclosure deadline for the 2024 financial year normally ended on December 31, 2025, the Federal Office of Justice (BfJ) will, for the time being, refrain from imposing sanctions. Penalty proceedings for late submission will not be initiated until mid-March 2026.
The BfJ has clarified that this is a one-time, final exceptional arrangement intended to fully mitigate the after-effects of the pandemic.