I never filed yearly accounts for the UG so afr, the first two years you don't have to. IHK sucks, I agree. GEZ isn't mandatory if you register your UG where you live, after all you pay already.

All in all, I'd say cost of doing business. What's next, do we atart complaining that Lenovo isn't providong free laptops? Or that office space costs money?

> I never filed yearly accounts for the UG so afr, the first two years you don't have to.

Could you provide a source for this claim?

In a best-case scenario, where you have founded your company on Jan 1 2021, you so far would have still had to

- hand in your initial balance sheet at the time of founding

- hand in your Umsatzsteuervoranmeldung every month.

Moreover, you will definitely have to

- hand in your Umsatzsteuererklärung, Körperschaftsteuererklärung, Gewerbesteuererklärung (all for 2021) by 31.07.2022

- send your "electronic tax balance sheet" (Elektronische Steuerbilanz / eBilanz) for 2021 to the tax authorities by 31.07.22

- set up your balance sheet for 2021 by 31.06.22 and send it to Bundesanzeiger by 31.12.22

Well, no initial balance sheet required. Taxes are filed, of course. VAT had to be decleared, in theory, every month. You get reminders, so it can also be done for multiple months. Now, due to lack of revenue, I have to file a zero VAT declaration quarterly. And your deadlines are longer than if you eork with a registered tax advisor. That's why I said so far, I'll have to do all that this year, the 2021 balance sheet is due in 2023, no need to publish the latest in the Bundesanzeiger anyway. After all, that's par of the course of doing proper business, and cost of doing business.

> Well, no initial balance sheet required

The law very clearly disagrees with you:

https://www.gesetze-im-internet.de/hgb/__242.html

> And your deadlines are longer than if you eork with a registered tax advisor.

True. If you're paying a tax advisor, you don't really care about the deadlines and all the paperwork, anyway, though. You just pay people to do all that for you.

I had two companies, GmbH (no merged and disolved) and a dormant UG. Never filed an initial balance sheet for either.

That's interesting. Tax authorities (in NRW) very explicitly asked me for one a few months after I had incorporated.

I'm in Bavaria, and to the best of my recolection I never filed one. But then it was a cash-only incorporation, and honestly I don't remember all the files and formulars I filled and signed. Maybe there are exceptions to this under certain circumstances...

> I never filed yearly accounts for the UG so afr, the first two years you don't have to.

I've never heard about this and also can't find any sources for that when googling. Could you post an article that describes why a UG wouldn't have to file a "Jahresabschluss" in the first two years?

You need one for every year, you don't have to publish them. As an other comment elaborated, if you incorporated in 2021 you have to file you 21 balance sheet by end of 2022. Depending on when you incorporated in 21 it can be two years. You don't have to publish the latest ones in the Bundesanzeiger so.