💼 Frontier Ideas ▸ idea-3-elster-f-r-ausl-nder-the-self-filing-fou/templates/01-annual-filing-sequence-checklist.md

updated 2026-07-14

The Annual Filing Sequence — UG (haftungsbeschränkt) / small GmbH

ELSTER für Ausländer — Template Pack v1. Educational material, not tax advice (see LEGAL-NOTE.md). Everything here describes the general process for a Kleinstkapitalgesellschaft / small Kapitalgesellschaft with simple books and no employees. Your facts may differ — when in doubt, consult a Steuerberater.

The one-glance sequence

For fiscal year X (calendar year), in this order:

#	Filing	Where	Standard deadline*	If you’re late
1	Jahresabschluss (HGB) — prepare Bilanz (+ GuV internally)	Your books	Within 6 months of year-end (§264 HGB, small companies)	Blocks everything below
2	E-Bilanz (Steuerbilanz, XBRL)	eBilanz+ (esteuer.de) or similar	With the tax returns	Finanzamt reminders, estimation risk
3	Körperschaftsteuererklärung (KSt 1 + Anlage GK + Anlage WA)	Mein ELSTER	31 July of year X+1 (self-filers, no advisor)*	Verspätungszuschlag — min. €25/month late
4	Gewerbesteuererklärung (GewSt 1 A)	Mein ELSTER	Same as KSt	Same
5	Umsatzsteuer-Jahreserklärung (if applicable)	Mein ELSTER	Same as KSt	Same
6	Offenlegung/Hinterlegung of the Jahresabschluss	publikations-plattform.de (Unternehmensregister)	12 months after year-end (§325 HGB)	Ordnungsgeld procedure — starts at €2,500 threat from the Bundesamt für Justiz

* Deadlines have been shifted by law in recent years (COVID-era extensions phased out). Verify the deadline for your filing year on the official Finanzverwaltung pages before relying on it.

Order matters

Books closed → HGB Jahresabschluss first. You cannot produce a correct E-Bilanz or return from open books.
E-Bilanz before (or with) KSt. In Mein ELSTER you can import the transmitted E-Bilanz data into the KSt return (“Daten übernehmen”) — it pre-fills the Anlage GK. Filing KSt first means typing everything twice.
GewSt after KSt. For a simple UG, GewSt mostly mirrors the KSt numbers; one key line must match (see the add-back cheat sheet).
Offenlegung is separate and last — and it is the step that silently ruins people. See checklist 04.

The trap list (each one has cost someone real money)

[ ] “Steuerrecht” vs “HGB”: the E-Bilanz is the tax balance sheet. The Offenlegung deposit needs the HGB one. They can differ. Don’t upload the wrong standard.
[ ] The generated XML is not a submission. eBilanz+-type tools generate a Bilanz_Publikation_….xml file. Having that file on disk means NOTHING has been filed. You must upload/submit it at publikations-plattform.de and get a confirmation.
[ ] E-Bilanz status: submit as endgültig / erstmalig for the first final version of a year. Corrections later are a new transmission with the corrected status.
[ ] €0 tax due ≠ nothing to file. A loss-making UG still owes every filing above, every year.
[ ] Late fees are non-deductible — and they show up in your next year’s books in a way that trips people up (see the add-back cheat sheet).
[ ] Save every Übertragungsprotokoll / confirmation PDF the moment you file. A tidy Steuern/<year>/ folder is your only proof.

Suggested folder structure

Company/
  02. Jahresabschlüsse/<YEAR>/     ← Bilanz, GuV, E-Bilanz PDF, Publikation XML, Hinterlegung confirmation
  03. Steuern/<YEAR>/              ← ELSTER returns, Übertragungsprotokolle, Bescheide

Annual rhythm (what I actually do)

Jan–Mar: close the books for last year, draft the HGB Bilanz.
Apr–Jun: E-Bilanz via eBilanz+, then KSt 1 + GewSt 1 A in Mein ELSTER in one sitting (2–4 hours once you know the forms).
Before 31 July: submitted. No Verspätungszuschlag.
Before 31 December: Offenlegung deposited and confirmation PDF saved.

Total: roughly 6–8 hours a year per company, once you know the sequence.