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 of 2,500 euros on BayWa Aktiengesellschaft for failing to submit its accounting documents for the financial year 2024 in electronic form within the prescribed period. This action highlights the importance of compliance with section 325 of the German Commercial Code. Companies must ensure timely submission of financial reports to avoid similar penalties.
What Changed
The Federal Office of Justice enforced section 325 of the German Commercial Code, which requires companies to submit their 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 accounting documents in electronic form to the German Federal Gazette
- Review internal procedures to guarantee compliance with section 325 of the German Commercial Code
Key Dates
Non-Compliance Risk
Disciplinary fines, such as the 2,500 euros imposed on BayWa Aktiengesellschaft, 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.