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412. Regulation of the Federal Minister of Justice, amending the Regulation on the use of forms for the balance sheet and the disclosure of small companies with limited liability (UGB-Form-V)
Pursuant to Section 278 (2) of the Company Code, dRGBl. 219/1897, as last amended by the Federal Act BGBl. I n ° 22/2015, shall be arranged:
The regulation of the Federal Minister of Justice on the use of forms for the disclosure of the balance sheet and the disclosure of small companies with limited liability (UGB-Form-V), BGBl. II No 316/2008, as last amended by the BGBl Regulation. II No 320/2013, shall be amended as follows:
1. In the promulgation clause, the citation " BGBl. I No 70/2008 " by " BGBl. I n ° 22/2015 " replaced.
2. § 1 (1) and (2) are:
" § 1. (1) For the disclosure of the balance sheet and the annex to a small limited-liability company in paper form, the use of the forms 1 and 2, for the disclosure of the balance sheet of a micro-capital company in the legal form, is sufficient. a company with limited liability in paper form shall comply with the use of Form Appendix 1.
(2) For the disclosure of the following documents of partnerships within the meaning of Section 189 (1) (2) of the German Commercial Code (UGB), for which the provisions of a limited liability company apply within the meaning of Section 221 (5) of the UGB, the use of such documents is sufficient in paper form. the following forms:
| 1. |
Disclosure of the balance sheet and the annex to a small partnership (Section 221 (1) of the UGB): the use of the forms 2 and 3 of the form, |
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| 2. |
Disclosure of the balance sheet of a micro-society (section 221 (1a) of the UGB) in the legal form of a personal company: the use of the form 3. " |
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3. The following paragraph 5 is added to § 3:
" (5) § 1 (1) and (2) and the annexes in the version of the BGBl Regulation. II No ##/2015 will be 1. January 2016 in force and shall apply for the submission of annual accounts for those business years starting after 31 December 2015. The corresponding installations according to the previous version of the Regulation shall continue to be used for the submission of annual accounts for those financial years preceding the 1. January 2016 started. The disclosure by means of online forms in electronic form (§ 9 para. 3 ERV 2006) has for financial statements for financial years beginning after 31 December 2015, in the form of the annexes in the version of the Regulation BGBl. II No 412/2015. "
4. Appendixes 1 to 3 are as apparent from the annexes to this Regulation.
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