Easily comply with disclosure requirements

Watch the video to see how quickly and easily you can publish your annual accounts in the Federal Gazette using Opti.Tax.

And thanks to the XBRL format, you can produce your balance sheet, DiFin and other projects entirely digitally and without any media breaks.

The Federal Gazette is an important official publication of the Federal Republic of Germany. It is used to publish statutory provisions and official notices that are of great importance to the public.

Some examples of the sort of information contained in a Federal Gazette publication include:

• Regulations: These are legal provisions issued by the government which govern the application of laws.
• Laws: These are legal provisions enacted by the government or parliament which govern society.
• Guidelines: These are instructions issued by government bodies to facilitate the implementation of laws and regulations.
• Tenders: These are notices announcing public procurement contracts, e.g. construction contracts, services and supplies.
• Notices from courts and public authorities: These are notices published by courts and public authorities, e.g. auctions, forced sales and insolvencies.

The Federal Gazette is published in both print and online formats. The online version is accessible at any time and from anywhere in the world, enabling readers to find the information they need quickly and easily.

Another important feature of the Federal Gazette is that the information published in it is official and binding. This means that the laws, regulations and notices published in the Federal Gazette come into force as soon as they are published in the Federal Gazette.

Overall, the Federal Gazette is an indispensable tool for the public to stay informed about important legal and official matters. It is important that the public consults the Federal Gazette regularly to ensure they are kept up to date with the latest developments and regulations.

The eBundesanzeiger is an electronic platform for the publication of official notices and information from companies in Germany. It is operated by Bundesanzeiger Verlag and is the digital version of the Bundesanzeiger, which has served as the official gazette of the Federal Republic of Germany since 1950.

The e-Bundesanzeiger publishes, for example, annual accounts, annual reports, commercial register notices, insolvency notices and other legally required publications by companies. The platform also offers a search function for companies and publications, as well as the option to access historical data.

The eBundesanzeiger is accessible to everyone and offers a simple way to obtain information about companies and assess their financial position. Companies must comply with certain legal requirements and submit their disclosures to the platform in order to ensure their transparency and credibility.

Thanks to the digitisation of the Federal Gazette and the creation of the e-Federal Gazette, companies can publish their notices more quickly and cost-effectively, whilst at the same time meeting the information needs of investors, creditors and other stakeholders.

Certain individuals and companies are required to publish information in the Federal Gazette, depending on the type of information involved.

The following individuals and companies are required to publish notices in the Federal Gazette:

• Companies: Companies registered under the German Commercial Code (HGB) must publish their annual financial statements and management reports in the Federal Gazette. This also applies to companies registered under the Publicity Act (PublG).
• Associations and foundations: Associations and foundations must publish their annual accounts and annual reports in the Federal Gazette.
• Partnerships: Partnerships must publish their annual accounts and annual reports in the Federal Gazette.
• Public authorities: Public authorities are required to publish certain official notices, such as calls for tenders and contract awards, in the Federal Gazette.
• Courts: Courts are required to publish certain official notices, such as insolvency proceedings, compulsory sales and auctions, in the Federal Gazette.

There are also cases where there is no obligation, but it is nevertheless possible to publish certain information voluntarily in the Federal Gazette, for example, if one wishes to lodge an appeal against a decision by an administrative authority.

It is important to note that, in some cases, publication in the Federal Gazette is also required for certain acts to have legal effect, for example when incorporating a limited liability company (GmbH) or when making changes to the commercial register.

Under section 264(3), companies may, under certain circumstances, be exempted from the obligation to publish annual accounts in the Federal Gazette. The decision granting the exemption must itself be disclosed.

The ‘Publication Type § 264 HGB’ module enables the exemption resolution to be published in a dedicated format on the Bundesanzeiger portal under publication type register key 86. Data – in particular master data – from an e-balance sheet project can be imported. Support is provided for setting up a subsidiary database, which will be available in subsequent years. The functionality is based on that of the ‘Federal Gazette (Standard)’ module; however, there is a dedicated submission wizard, and the transmission is marked with a separate identifier in the submission history.

The range of applications for taxonomies in Opti.Tax has been expanded through the provision of commercial law application views, meaning that not only tax-related purposes (e-balance sheets) but also commercial law reports – such as disclosures in the Federal Gazette – can be recorded.

With the module Federal Gazette It is possible to connect to the web service for the electronic publication platform operated by Verlags-Bundesanzeiger GmbH. Data from the e-balance sheet – GCD master data and GAAP transaction data from the annual financial statements – can be imported as the basis for disclosure. The connection is established directly from within the software; no data needs to be uploaded. This means the data remains accessible within your own system. Conversion to the Bundesanzeiger-specific format takes place within the software.

The functions familiar from the E-Balance sheet – such as balance import, mapping, live validation, project copy, dispatch history and others – are, of course, available. In the Federal Gazette module, too, with the help of the module OfficeFiler useful tools can be utilised, such as a quick import of values without account mapping.