Publication of financial reports: Federal Office of Justice imposes disciplinary fine on BayWa Aktiengesellschaft
Executive Summary
The Federal Office of Justice in Germany imposed a disciplinary fine on BayWa Aktiengesellschaft for failing to submit its consolidated accounting documents for the financial year 2024 within the prescribed period. This action highlights the importance of timely submission of financial reports. Companies must ensure compliance with section 325 of the German Commercial Code to avoid similar penalties.
What Changed
The Federal Office of Justice imposed a disciplinary fine due to a breach of section 325 of the German Commercial Code, which requires companies to submit their consolidated accounting documents for the purpose of disclosure to the operator of the German Federal Gazette in electronic form within the prescribed period.
Action Required
- Ensure timely submission of consolidated accounting documents for the purpose of disclosure to the operator of the German Federal Gazette in electronic form
- Review and update internal procedures to comply with section 325 of the German Commercial Code
Key Dates
Non-Compliance Risk
Disciplinary fine of up to 2,500 euros for non-compliance with section 325 of the German Commercial Code
Who is Affected
Related Regulations
Summary
On 6 November 2025, the Federal Office of Justice (Bundesamt fĂŒr Justiz - BfJ) imposed a disciplinary fine amounting to 2.500 euros on BayWa Aktiengesellschaft.