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Germany: What are the accounting and filing requirements for a GmbH that is a subsidiary of a French company?

German limited liability companies (Gesellschaften mit beschränkter Haftung or GmbHs), whether subsidiaries of French companies or independent companies not subject to consolidation of their accounts, have more time than their French SARL cousins to draw u p and file their annual accounts, which may not include full legal notes, an income statement or a management report, depending on their size.


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