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> Well, no initial balance sheet required

The law very clearly disagrees with you:

https://www.gesetze-im-internet.de/hgb/__242.html

> And your deadlines are longer than if you eork with a registered tax advisor.

True. If you're paying a tax advisor, you don't really care about the deadlines and all the paperwork, anyway, though. You just pay people to do all that for you.



I had two companies, GmbH (no merged and disolved) and a dormant UG. Never filed an initial balance sheet for either.


That's interesting. Tax authorities (in NRW) very explicitly asked me for one a few months after I had incorporated.


I'm in Bavaria, and to the best of my recolection I never filed one. But then it was a cash-only incorporation, and honestly I don't remember all the files and formulars I filled and signed. Maybe there are exceptions to this under certain circumstances...




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