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Austria Jahresabschluss
What is a Jahresabschluss and is it public?
The Jahresabschluss is the annual financial statement of an Austrian company, equivalent to the US annual report or year-end financial statements. It includes the balance sheet (Bilanz), income statement (Gewinn- und Verlustrechnung), and – for larger companies – notes and a management report. Austrian law requires GmbHs and AGs to file their Jahresabschluss with the Firmenbuch, where it becomes publicly accessible. Smaller companies have reduced disclosure obligations.A profit and loss account is not always mandatory. Several factors play a role here, such as the form of the company, capital etc., according to which the company is obliged to publish information under § 221 UGB. According to the law, a small GmbH only has to submit an abbreviated balance sheet and a short appendix. A profit and loss account is not submitted in this case.
