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Does North Data list legal/administrative data and financial statements separately from the Bundesanzeiger?

This article explains what the two different “Federal Gazette filing” entries in North Data mean and how they relate to legal announcements and financial statements under §264 HGB.

Yes. North Data makes a clear distinction between different types of filings from the Bundesanzeiger (Federal Gazette).

1. Federal Gazette filing (administrative/legal data)

This entry usually refers to general publications or legal/administrative announcements. Examples include:

  • Changes in company management

  • Adjustments to capital structure

  • Modifications to the company’s legal form

These filings are not financial in nature but provide important updates on a company’s legal and organizational status.

2. Federal Gazette filing (§264 HGB) (financial data)

The entry with a reference to §264 HGB relates to financial reporting obligations under the German Commercial Code.

  • Normally, companies must publish their annual financial statements in the Bundesanzeiger.

  • However, small or medium-sized companies that belong to a group may be exempt if their parent company publishes consolidated financial statements.

  • In such cases, the company must still submit a simplified declaration under §264 HGB.