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Are annual financial statements published in the Business Register?

Companies (e.g. GmbH) and concealed companies (e.g. GmbH & Co. KG) are required to file annual financial statements (including notes and a management report) with the competent Business Register Court not later than nine months after the balance sheet date. The exact scope of the documents to be filed will depend on the size of the company.

The documents are published by the Austrian Business Register and may be inspected by everyone because of the public nature of the Business Register.

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