This article explains filing deadlines for annual financial statements across different countries is essential for staying compliant and setting accurate expectations for data availability.
1. 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 that fiscal year starts or ends. This means it is completely normal that some 2024 financials are not yet available.
Examples:
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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
2. 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
3. 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 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
4. Austria
In Austria, the deadlines are phased as follows:
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Preparation: within 5 months after fiscal year-end
-
Approval by AGM: within 8 months
-
Electronic Filing: within 9 months
(Austrian Registers, What is the deadline for the preparation of annual financial statements?)
Example:
-
Fiscal Year-End: 31 Dec 2024
-
Preparation by: 31 May 2025
-
AGM Approval by: 31 August 2025
-
Filing Deadline: 30 September 2025