Optional ESEF postponement by one year

Jahressteuergesetz

In December 2020, the European Parliament and Council approved the amend­ment of Directive 2004/109/EC (Transpa­rency Directive). This means that the obligation for listed companies to prepare and publish their annual reports in accor­dance with the European Single Electronic Format (ESEF) can be post­poned by one year.
The post­ponement is an opportunity to provide member states with more flexibility in the CoVid 19 pandemic. In doing so, Member States must inform the European Commission with their duly justified intention. Further­more, issuers may choose to publish annual financial reports in ESEF in 2021. If they choose to do so, all requirements of the Transpa­rency Directive must be met. Germany is one of the countries that decided against a post­ponement.


Thus, the annual financial reports in the following countries will have to comply with the ESEF require­ments only on 01 January 2022:

Belgium
Bulgaria
Croatia
Cyprus
Denmark
France
Greece
Hungary
Ireland
Lithuania
Luxembourg
Malta
Netherlands
Portugal
Romania
Slovakia
Spain

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