Austria (AT)

Jurisdiction Overview

IDQuestionAnswer
189 *Are annual accounts submitted to a public authority? Yes, there is an obligation to submit annual accounts for all types of companies.
 Data Date: 2019

Notes

 
In Austria, " […] the legal representatives of companies have to publish the annual accounts after their adoption at the Annual General Meeting, but no later than nine months after the end of the financial year, to the company court of the registered office of the company." (GF 2018: 56).

Sources

GF 2018: 52-55
 
https://www.nordeatrade.com/en/explore-new-market/austria/accounting?vider_sticky=oui