Amendment of the size criteria in the German Commercial Code (HGB)

Topic area:
Status: 31.07.2024 |
Current
Key words:
Amendment, Local GAAP
Initiative
Official name
Zweites Gesetz zur Änderung des DWD-Gesetzes sowie zur Änderung handelsrechtlicher Vorschriften
Type
Act/Law
Level 1
Initiator
German government
Submitted
22.12.2023
Doc. code
BGBl I Nr. 120/2024
Summary
Status
Status

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Current version
Final version
11.04.2024
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Commercial code (Handelsgesetzbuch, HGB) (binding, Main version, DE)
Cooperatives Act (Genossenschaftsgesetz - GenG) (binding, Main version, DE)
Accounting Directive (binding, Main version, Amendment, EU)
Level 2
Inflation-related amendment of the size criteria for SMEs (binding, Amendment, EU)
Level 3 / Other
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Source: German government, BGBl I Nr. 120/2024, 2024