Skip navigation

What is an e-balance sheet?

Electronic balance sheet or e-balance sheet refers to the electronic transmission of a company balance sheet.

Pursuant to Section 5b of the German Income Tax Act (EStG), balance sheets and profit and loss accounts must be submitted electronically for financial years beginning after 31 December 2011.

Note

Technical information at www.esteuer.de

This page uses cookies. You can find out more information about the General Data Protection Regulation under Data protection.