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Re:How I would start my next startup in Germany without a Gm... by SkyAndSand on Saturday June 04, 2022 @11:43AM (#31621680)
> 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?

Re:How I would start my next startup in Germany without a Gm... by hef19898 on Saturday June 04, 2022 @12:12PM (#31622089)
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.