Financial Statements Disclosure 2025: What Foreign Companies Need to Know

New Technical and Legal Requirements

Start­ing March 1, 2025, Aus­tri­an com­pa­nies must file their annu­al and con­sol­i­dat­ed finan­cial state­ments using the new XML struc­ture JAb 4.0. Fil­ing via Finan­zOn­line is only per­mit­ted until Decem­ber 31, 2025. From 2026 onwards, sub­mis­sions must be made via Web­form, ERV trans­mis­sion ser­vice, or online input at justizonline.gv.at.

Which Companies Must Disclose?

All cor­po­ra­tions (GmbH, AG, GmbH & Co KG) must file their state­ments no lat­er than nine months after the bal­ance sheet date. For FY end­ing Decem­ber 31, 2024, the dead­line is Sep­tem­ber 30, 2025. Reports include the annu­al finan­cial state­ment, man­age­ment report, and dis­tri­b­u­tion res­o­lu­tions.

Micro Entities

Enti­ties under two of the fol­low­ing thresh­olds – 450,000 EUR bal­ance sheet total, 900,000 EUR turnover, few­er than 10 employ­ees – only need to sub­mit a sim­pli­fied bal­ance sheet.

Penalties for Late Filing

Late sub­mis­sions can result in penal­ties of at least €700 per respon­si­ble per­son – and sig­nif­i­cant­ly more for large cor­po­ra­tions. Repeat­ed delays increase fines expo­nen­tial­ly.

Complexity Requires Expert Support

Struc­tured XML sub­mis­sions require advanced soft­ware and cor­rect clas­si­fi­ca­tion of com­pa­ny size. Man­u­al fil­ing is only viable for very small enti­ties. Mis­steps can lead to rejec­tion or fines.

Heinz Kobleder – Your Tax Advisor in Austria

At Heinz Kobled­er — Tax Advi­sors, we help for­eign busi­ness­es nav­i­gate Aus­tri­a’s evolv­ing dis­clo­sure require­ments. Our team pre­pares and sub­mits struc­tured reports on your behalf, ensur­ing com­pli­ance and avoid­ing penal­ties.