{"id":1098,"date":"2026-09-03T10:22:16","date_gmt":"2026-09-03T08:22:16","guid":{"rendered":"https:\/\/heisterborg.getbright.nl\/nieuwsartikelen\/accountantscontrole-in-duitsland-wat-u-wel-en-niet-hoeft-te-doen\/"},"modified":"2026-09-14T09:54:24","modified_gmt":"2026-09-14T07:54:24","slug":"accountant-audit-in-germany-what-you-do-and-dont-have-to-do","status":"publish","type":"news_pt","link":"https:\/\/heisterborg.getbright.nl\/en\/news\/accountant-audit-in-germany-what-you-do-and-dont-have-to-do\/","title":{"rendered":"\u200bAccountant audit in Germany: what you do and don’t have to do"},"content":{"rendered":"\r\n
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\r\n Home<\/a><\/span> news<\/a><\/span><\/span> <\/div>\r\n\r\n

\r\n \u200bAccountant audit in Germany: what you do and don’t have to do <\/h1>\r\n
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Does your Dutch company do business in Germany? And do you think the audit in the Netherlands is sufficient? Many Dutch entrepreneurs assume so. Until the German tax authorities, a bank, or your accountant requests additional audit information. Then it turns out you also have obligations in Germany \u2013 or could have coordinated them better. Knowing your cross-border obligations prevents delays, misunderstandings, and duplicate audits.<\/p>\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\n\n\r\n

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Does your Dutch company do business in Germany? And do you think the audit in the Netherlands is sufficient? Many Dutch entrepreneurs assume so. Until the German tax authorities, a bank, or your accountant requests additional audit information. Then it turns out you also have obligations in Germany \u2013 or could have coordinated them better. Knowing your cross-border obligations prevents delays, misunderstandings, and duplicate audits.<\/p>\n <\/div>\r\n \r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\n\n\r\n

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\r\n Different rules, different obligations <\/h2>\r\n \r\n <\/div>\r\n \r\n
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Germany has its own audit boundaries. These differ from those in the Netherlands. Your GmbH in Germany may therefore be subject to audit requirements, while this is not the case in the Netherlands. But even if you are not subject to the German audit requirement, your Dutch group auditor often needs information. For example, for the consolidated annual accounts. A local audit or reporting package is required for this.<\/p>\n

Heisterborg International helps you with this decision \u2013 and implements what is necessary, no more, no less.<\/p>\n <\/div>\r\n \r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\n\n\r\n

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\r\n What is mandatory \u2013 and what is not? <\/h2>\r\n \r\n <\/div>\r\n \r\n
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German law determines whether your GmbH must undergo a statutory audit. This depends on three criteria:<\/p>\n

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  1. annual turnover<\/li>\n
  2. balance sheet total<\/li>\n
  3. number of employees<\/li>\n<\/ol>\n

    If two of the three thresholds are exceeded, you are subject to an audit requirement under the Commercial Code (HGB). If you fall just below that threshold, a voluntary audit or limited assurance may suffice.<\/p>\n <\/div>\r\n \r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\n\n\r\n

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    \r\n How does a partial control work? <\/h2>\r\n \r\n <\/div>\r\n \r\n
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    Is your German entity part of an international structure? Then the group auditor often requests audit information from Germany. At Heisterborg International, we coordinate this directly with your head office or accountant. We ensure the requested work is carried out, such as:<\/p>\n

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    1. control of fixed assets, inventories or receivables<\/li>\n
    2. confirmation of bank balances and debts<\/li>\n
    3. assessment of turnover and personnel costs<\/li>\n<\/ol>\n

      We deliver the report in the correct format, with clear explanations.<\/p>\n <\/div>\r\n \r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\n\n\r\n

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      \r\n Misconceptions about auditing in Germany <\/h2>\r\n \r\n <\/div>\r\n \r\n
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      Entrepreneurs often think their Dutch accountant handles everything. Or they misjudge their audit obligations in Germany. This leads to unnecessary errors, such as:<\/p>\n