An important deadline is approaching for many Austrian companies: annual financial statements as of 31 December 2025 must be filed with the Austrian Commercial Register (Firmenbuch) no later than 30 September 2026.
Who is required to file?
The filing obligation applies primarily to Austrian limited liability companies (GmbH), stock corporations (AG) and certain other legal forms, including GmbH & Co KG structures.
Depending on the company’s legal form and size, the annual financial statements include the balance sheet, profit and loss account and other documents required by Austrian law.
Where are the financial statements filed?
The annual financial statements for disclosure purposes are filed with the competent Commercial Register Court (Firmenbuchgericht), not with the Austrian Tax Office (Finanzamt). In practice, filing is generally carried out electronically.
For companies whose financial year ended on 31 December 2025, the statutory nine-month filing period expires on 30 September 2026.
Companies that have not yet completed their 2025 financial statements should therefore act now. Late filing may result in statutory penalties.
Our recommendation: Do not wait until the last days of September. Outstanding accounting documents and open questions should be clarified well before the filing deadline.
