Which companies have to file accounts?

Which companies have to file annual accounts, consolidated accounts or a social balance?

  • Most companies in which the liability of the shareholders or members is limited to their contribution, plus some other companies, have to file their annual accounts and/or consolidated accounts with the Central Balance Sheet Office of the National Bank every year.

  • Large and very large associations and foundations have to file their annual accounts with the National Bank.

  • The following legal entities have to file annual accounts with the National Bank: