{"id":10235,"date":"2025-10-23T07:00:00","date_gmt":"2025-10-23T05:00:00","guid":{"rendered":"https:\/\/it-landgraf.de\/?p=10235"},"modified":"2025-10-23T10:13:56","modified_gmt":"2025-10-23T08:13:56","slug":"submission-of-a-closing-balance-sheet-in-the-event-of-conversions-and-its-tax-retroactive-effect-an-overview","status":"publish","type":"post","link":"https:\/\/it-landgraf.de\/en\/submission-of-a-closing-balance-sheet-in-the-event-of-conversions-and-its-tax-retroactive-effect-an-overview\/","title":{"rendered":"SUBMISSION OF A CLOSING BALANCE SHEET IN THE EVENT OF CONVERSIONS AND ITS (TAX) RETROACTIVE EFFECT \u2013 AN OVERVIEW"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4r89ss8-9dcc78c248458c3c9183d8def7443414\">\n.avia-section.av-4r89ss8-9dcc78c248458c3c9183d8def7443414{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/it-landgraf.de\/wp-content\/uploads\/3629.jpg);\nbackground-position:0% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-4r89ss8-9dcc78c248458c3c9183d8def7443414 main_color avia-section-default avia-no-shadow  avia-builder-el-0  el_before_av_section  avia-builder-el-first  hide_on_print avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-40 av-height-40  container_wrap sidebar_right'  data-section-bg-repeat='stretch' data-av_minimum_height_pc='40' data-av_min_height_opt='40'><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-10235'><div class='entry-content-wrapper clearfix'>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='av_section_2'  class='avia-section av-4bnhm3c-20cda079711d0d1afb7706bf8608fe5a main_color avia-section-default avia-no-shadow  avia-builder-el-1  el_after_av_section  avia-builder-el-last  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-10235'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3zfv508-f182c74e50173ea8b6d9faafe5cf7530\">\n.flex_column.av-3zfv508-f182c74e50173ea8b6d9faafe5cf7530{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-3zfv508-f182c74e50173ea8b6d9faafe5cf7530 av_two_third  avia-builder-el-2  el_before_av_two_third  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mh34fr2i-a4269cb5e99f53d17fe860f5de3be3a6\">\n#top .av-special-heading.av-mh34fr2i-a4269cb5e99f53d17fe860f5de3be3a6{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-mh34fr2i-a4269cb5e99f53d17fe860f5de3be3a6 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-mh34fr2i-a4269cb5e99f53d17fe860f5de3be3a6 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-mh34fr2i-a4269cb5e99f53d17fe860f5de3be3a6 av-special-heading-h1 blockquote modern-quote  avia-builder-el-3  avia-builder-el-no-sibling '><div class='av-subheading av-subheading_above'>23. October 2025\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >SUBMISSION OF A CLOSING BALANCE SHEET IN THE EVENT OF CONVERSIONS AND ITS (TAX) RETROACTIVE EFFECT \u2013 AN OVERVIEW <\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3deags8-f0e489c626dbd7e0e09e2b35f5155bb0\">\n.flex_column.av-3deags8-f0e489c626dbd7e0e09e2b35f5155bb0{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-3deags8-f0e489c626dbd7e0e09e2b35f5155bb0 av_two_third  avia-builder-el-4  el_after_av_two_third  el_before_av_two_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-mh34h5cy-fb7092fb14ba245e62ff5369d4d90963 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>The closing balance sheet of the transferring legal entity to be attached to the notification of a conversion with the commercial register can also be submitted at a later date, provided this is done promptly after the notification. This applies regardless of whether the subsequently submitted closing balance sheet had already been prepared at the time of notification.<br \/>\nIn its decision of 18 March 2025, the German Federal Court of Justice (BGH) decided on a very practical question regarding the possibility of subsequently submitting a closing balance sheet in the context of registering a conversion. This decision is based on \u00a7 17 para. 2 sentence 4 of the German Transformation Act (<em>Umwandlungsgesetz<\/em>, UmwG), which allows reference to a date eight months in the past. This decision provides an opportunity to take a closer look at this system.<\/strong><!--more--><\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2tlv6bc-ccc4f52034465faf8378a7a620551e0c\">\n.flex_column.av-2tlv6bc-ccc4f52034465faf8378a7a620551e0c{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-2tlv6bc-ccc4f52034465faf8378a7a620551e0c av_two_third  avia-builder-el-6  el_after_av_two_third  el_before_av_one_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-mh34nkpe-c1d88a8f5a364fe7755613554d0c1d22 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>I. Background<\/h2>\n<p>The decision of the BGH clarifies questions relevant to consulting practice in conversion transactions. The following remarks therefore examine this system of retroactive effect and its applications in conversion law constellations.<br \/>Pursuant to \u00a7 17 para. 2 UmwG, a closing balance sheet must be attached to the application for a conversion measure. According to \u00a7 17 para. 2 sentence 4 UmwG, the reporting date of the closing balance sheet may not be more than eight months prior to the application for registration. The purpose of the deadline specified in \u00a7 17 para. 2 sentence 4 UmwG is to ensure that the balance sheet is up to date in connection with such a merger.<br \/>By allowing the use of a balance sheet whose reporting date may be up to eight months in the past, the UmwG permits retroactive effect in this case. This effect only applies to the economic allocation. The legal ownership of the transferred assets and the acquisition of the new shares by the transferors only take effect upon entry of the conversion in the commercial register.<br \/>This must be distinguished from the term &#8220;merger date&#8221; as legally defined in \u00a7 5 para. 1 no. 6 UmwG. This is the date from which the merger shall be taken into economic effect. The reporting date of the closing balance sheet immediately precedes this merger date (according to the prevailing, but not unanimous, opinion in German jurisdiction).<br \/>This retroactive effect does not only apply to the merger by absorption that took place in the underlying case for the decision of the BGH. The legal system of the UmwG refers to this provision for other conversions. These include, among others, mergers by formation of a new company (\u00a7 36 para. 1 sentence 1 UmwG), all types of demergers (\u00a7 125 para. 1 UmwG) and cases of asset transfers (references in \u00a7\u00a7 176 et seq. UmwG), which are likely to play a minor role in practice.<br \/>If the financial year corresponds to the calendar year, the annual financial statements with a reporting date of 31 December can be used as the closing balance sheet within the meaning of the Transformation Act. In this case, the application must be submitted by 31 August of the following year. In addition to the advantage of being able to use the annual financial statements as the closing balance sheet and thus saving the additional effort of preparing another closing balance sheet, this approach also has tax implications: The tax transfer date corresponds to the date of the closing balance sheet on which the conversion measure is based (\u00a7 2 para. 1 German Transformation Tax Act (<em>Umwandlungssteuergesetz<\/em>, UmwStG)). This means that a retroactive effect of no more than eight months can also be achieved for tax purposes. This &#8220;interlocking&#8221; is also evident from the fact that \u00a7 1 UmwStG links the opening of the scope of application to the rules of the UmwG.<br \/>However, in specific cases of tax retroactivity, the decisive factor is the circumstances in which this link applies. This applies, on the one hand, to the cases standardized in \u00a7\u00a7 3\u201319 UmwStG. In this regard, the law refers to the term &#8220;tax transfer date&#8221; or &#8220;tax closing balance sheet&#8221; as defined in \u00a7 2 para. 1 UmwStG, the date of which is already determined by the tax transfer date. This applies in particular to mergers and divisions of corporations. Spin-offs under transformation law do not fall into this category, as they constitute a taxable contribution under \u00a7\u00a7 20 et seq. UmwStG.<br \/>\u00a7 20 para. 5, 6 and \u00a7 24 para. 4 UmwStG apply to the merger and demerger of partnerships as well as cases of spin-offs. This also covers transactions that do not constitute transformations within the meaning of the UmwG under civil law. This provision also provides for retroactive effect of up to eight months. It is important that this only applies in cases where tax options have been exercised accordingly.<br \/>It should also be noted that in the case of a share exchange pursuant to \u00a7 21 UmwStG, there is no possibility of retroactive effect. There is no provision corresponding to \u00a7 20 para. 5, 6 UmwStG for this case.<br \/>Special case: Change of legal form<br \/>For changes in legal form, which are additionally regulated in the UmwG, a special provision applies in \u00a7 199 UmwG and no reference is made to \u00a7 17 para. 2 UmwG. The reason for this lies in the nature of the change of legal form, whereby a legal entity is given a different legal form, \u00a7 190 para. 1 UmwG. A transfer of assets that would require disclosure in the balance sheet does not take place.<br \/>\u00a7 9 sentence 3 UmwStG contains a supplementary retroactive provision for cases of a change of legal form from a corporation to a partnership. A retroactive period of eight months is stipulated as well. The provision is the tax law supplement to \u00a7 199 UmwG mentioned above. Since there is no retroactive effect in this constellation, \u00a7 2 UmwStG does not apply either. A separate special provision was therefore necessary to ensure consistency.<br \/>Finally, \u00a7 25 sentence 3 UmwStG refers to the provisions on the preparation of a closing balance sheet in \u00a7 9 UmwStG in the event of a change of legal form from a partnership to a corporation. The retroactive effect of up to eight months applies in the same way.<\/p>\n<h2>II. Facts and decision of the BGH<\/h2>\n<p>The BGH decision mentioned at the beginning was based on a case in which a German GmbH (limited liability company) registered a merger with the commercial register and attached a closing balance sheet within the meaning of \u00a7 17 para. 2 sentence 1 UmwG. The reporting date of which was already one year prior to the date of registration.<br \/>The registry court rejected this application because the closing date of the closing balance sheet was more than eight months prior to the application (\u00a7 17 para. 2 sentence 4 UmwG). The GmbH failed to respond to the subsequent request from the registry court, which was accompanied by a deadline of one month. As a result, the application for registration was rejected. The balance sheet meeting the requirements of \u00a7 17 para. 2 sentence 4 UmwG was not submitted until more than two months after the application to the commercial register. The date of preparation of the subsequently submitted balance sheet was after the date of the application to the commercial register.<br \/>The BGH ruled that it is generally possible to submit a final balance sheet after filing for entry in the commercial register. However, this must be done &#8220;promptly.&#8221; A period of more than two months is no longer considered prompt.<\/p>\n<h2>III. Considerations of the BGH<\/h2>\n<p>The court&#8217;s considerations on this decision are made in a &#8220;three-step&#8221; process.<\/p>\n<p>1. The BGH first justified its decision by stating that the final balance sheet did not have to be available on the day of submission to the commercial register. From a constitutional point of view, the applicant should be given the opportunity to correct any errors or omissions in the application for registration. The subsequent submission is therefore permitted for documents that are not a fundamental part of the application. Conversely, if constitutive parts of the application were missing, the application would not be considered valid. The closing balance sheet is not such an essential part of the application. A subsequent submission is therefore possible.<\/p>\n<p>2. This raises the question for the court as to whether the subsequently submitted balance sheet must already have been prepared at the time of the commercial register application. Both opinions are represented in the literature. After comprehensive consideration, the BGH agrees with the view that the balance sheet does not have to be prepared within the specified eight-months period. This does not follow from the wording of \u00a7 17 para. 2 sentence 1, 4 UmwG, which merely provides the obligation to submit the documents and the provision on the cut-off date. The legislative materials also did not address this issue. Ultimately, in the view of the BGH, the purposes pursued support this view. The purpose of the registration requirement, which is to inform creditors, is not impaired if the closing balance sheet is not prepared until after the actual application has been filed. From a creditor&#8217;s point of view, it is irrelevant whether a possible delay in registration is due to a reason lying with the registry court or to a late closing balance sheet. The only decisive factor is that the information is provided in a timely manner in connection with the application to the registry court.<\/p>\n<p>3. This leads to the final question addressed by the BGH, which concerned the length of the deadline for submitting the closing balance sheet. Without further explanation, the BGH refers to a period of one month, meaning that the additional documents were submitted too late in the decided case and the appeal had to be dismissed as unfounded.<\/p>\n<h2>IV. Relevance in practice<\/h2>\n<p>The above analysis of the possibilities for retroactive effect from both a conversion and tax law perspective leads to a number of conclusions and recommendations for practice.<br \/>When drafting contract documents, it is important to distinguish between the effective date of the conversion (conversion or merger date) and the effective date of the closing balance sheet. The latter immediately precedes the conversion date. The specific form of the conversion determines whether an obligation to submit a corresponding application must be included.<br \/>The resolution cited at the beginning clarifies some detailed questions in connection with the required closing balance sheet. This can be submitted within a reasonable period of time, whereby it is also irrelevant whether it had already been prepared at the time of registration. Particularly in time-critical conversion constellations, which will regularly occur at the end of August of a calendar year, the client can &#8220;give him- or herself a little breathing space&#8221; at this point, although it can be assumed that this subsequent submission period should not exceed one month.<\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2dfj3iw-1f11a81d0a432d2704ad0426c27cab97\">\n.flex_column.av-2dfj3iw-1f11a81d0a432d2704ad0426c27cab97{\nborder-radius:0px 0px 0px 0px;\npadding:7px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-2dfj3iw-1f11a81d0a432d2704ad0426c27cab97 av_one_third  avia-builder-el-8  el_after_av_two_third  avia-builder-el-last  sy-only-desktop hide_on_print flex_column_div  column-top-margin'     ><p><div  class='avia-builder-widget-area clearfix  avia-builder-el-9  el_before_av_textblock  avia-builder-el-first '><section id=\"categories-3\" class=\"widget clearfix 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itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>More information on this topic<\/h2>\n<ul class=\"sy-list-margin\">\n<li><a href=\"https:\/\/it-landgraf.de\/en\/taetigkeitsgebiete\/mergers-acquisitions\/\">Mergers &#038; Acquisitions (M&#038;A)<\/a><\/li>\n<li><a href=\"https:\/\/it-landgraf.de\/en\/taetigkeitsgebiete\/corporate-law\/\">Corporate Law<\/a><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-14bl5w8-826e9d50863798698f601f0cc53e86d8\">\n#top .hr.hr-invisible.av-14bl5w8-826e9d50863798698f601f0cc53e86d8{\nheight:8px;\n}\n<\/style>\n<div  class='hr av-14bl5w8-826e9d50863798698f601f0cc53e86d8 hr-invisible  avia-builder-el-11  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section 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class='entry-content-wrapper clearfix'>\n","protected":false},"excerpt":{"rendered":"<p>The closing balance sheet of the transferring legal entity to be attached to the notification of a conversion with the commercial register can also be submitted at a later date, provided this is done promptly after the notification. This applies regardless of whether the subsequently submitted closing balance sheet had already been prepared at the [&hellip;]<\/p>\n","protected":false},"author":26,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"mc4wp_mailchimp_campaign":[],"footnotes":""},"categories":[265],"tags":[],"class_list":["post-10235","post","type-post","status-publish","format-standard","hentry","category-2025-q3-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/posts\/10235","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/users\/26"}],"replies":[{"embeddable":true,"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/comments?post=10235"}],"version-history":[{"count":8,"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/posts\/10235\/revisions"}],"predecessor-version":[{"id":10245,"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/posts\/10235\/revisions\/10245"}],"wp:attachment":[{"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/media?parent=10235"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/categories?post=10235"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it-landgraf.de\/en\/wp-json\/wp\/v2\/tags?post=10235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}