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What is the deadline for the preparation of annual financial statements?

Business entities that are required to prepare financial statements and primarily defined by specific turnover thresholds must prepare annual financial statements within nine months of the end of the previous financial year.

This does not apply to (without limitation) companies, corporations disguised as a partnership, or private foundations. They must prepare annual financial statements within the first five months and present them to the members of the supervisory board, if such a board exists.

Special legal accounting regulations apply to different types of legal entities, such as insurance companies, cooperative societies, associations, savings banks, etc.

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