What are the filing deadlines for annual financial statements in Germany, France, Belgium, and Austria?

Filing deadlines vary by country and can range from 6 to 12 months after the end of the fiscal year.

Germany

In Germany, companies must file their annual financial statements within 12 months after the end of the fiscal year (KPMG: Germany Country Profile p.2)—regardless of when the fiscal year begins or ends. This means it is normal that financial statements may not be available immediately after the fiscal year ends.

Examples:

Calendar Fiscal Year
Fiscal Year: 1 Jan 2024 – 31 Dec 2024
Filing Deadline: by 31 Dec 2025
Deviating Fiscal Year
Fiscal Year: 1 July 2023 – 30 June 2024
Filing Deadline: by 30 June 2025

France

In France, companies must hold their Annual General Meeting (Assemblée Générale) within 6 months of the fiscal year-end to approve the accounts (Infogreffe: How to file your annual accounts with the registry in 2024?).
After approval, financial statements must be filed with the Registry (Greffe du Tribunal de Commerce / RCS):

Within 1 month if filed on paper
Within 2 months if filed electronically (via Infogreffe or Guichet Unique)

Example:

Fiscal Year-End: 31 Dec 2024
AGM Deadline: by 30 June 2025
Filing Deadline (Paper): by 31 July 2025
Filing Deadline (Online): by 31 August 2025

Belgium

In Belgium, the financial statements must be:

Approved by the AGM within 6 months after fiscal year-end
Filed with the National Bank of Belgium within 30 days after the AGM, and no later than 7 months after fiscal year-end
(National Bank of Belgium: When to file?)

Example:

Fiscal Year-End: 31 December 2024
AGM Deadline: by 30 June 2025
Filing Deadline: by 31 July 2025

Austria

In Austria, the deadlines are phased as follows:

Preparation: within 5 months after fiscal year-end
Approval by AGM: within 8 months
Electronic Filing: within 9 months

(Austrian Registers: By when must an Annual Financial Report be prepared?)