[{"data":1,"prerenderedAt":2904},["ShallowReactive",2],{"de-blog/geschaeftsjahr":3,"de-global-content":877,"de-article-global-content":2188,"de-blog-article-more-articles-287436103":2448},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":864,"full_slug":865,"sort_by_date":43,"position":866,"tag_list":867,"is_startpage":28,"parent_id":868,"meta_data":43,"group_id":869,"first_published_at":870,"release_id":43,"lang":49,"path":43,"alternates":871,"default_full_slug":872,"translated_slugs":873},"Das Geschäftsjahr in Deutschland – das sollten Sie wissen","2023-04-05T07:22:57.076Z","2026-03-12T10:47:18.012Z","2026-03-12T10:47:54.120Z",287436103,"16987a7e-5aeb-4416-96fe-1934e2622bb1",{"_uid":11,"roles":12,"title":4,"author":13,"topics":59,"content":91,"noIndex":28,"category":755,"language":781,"component":768,"heroMedia":782,"sidebarCta":791,"publishedAt":792,"readingTime":793,"redirectUrl":24,"listingImage":794,"metaDescription":795,"componentsAfterTheArticle":796},"1e2c8035-0a93-46ff-85a8-ed34a9fc573c",[],{"name":14,"created_at":15,"published_at":6,"updated_at":16,"id":17,"uuid":18,"content":19,"slug":41,"full_slug":42,"sort_by_date":43,"position":44,"tag_list":45,"is_startpage":28,"parent_id":46,"meta_data":43,"group_id":47,"first_published_at":48,"release_id":43,"lang":49,"path":43,"alternates":50,"default_full_slug":51,"translated_slugs":52,"_stopResolving":58},"Isabelle Beyer","2022-10-19T17:44:12.668Z","2026-03-12T10:47:22.708Z",206168000,"5b8f9808-4cec-4117-b1f7-1fb63364deeb",{"_uid":20,"name":14,"links":21,"picture":22,"lastName":29,"component":30,"firstName":31,"description":32},"48fe3a4a-defa-4699-a21e-0fd78acc900d",[],{"id":23,"alt":24,"name":24,"focus":24,"title":24,"source":24,"filename":25,"copyright":24,"fieldtype":26,"meta_data":27,"is_external_url":28},19031456,"","https://a.storyblok.com/f/146026/2316x3088/fd195b6b2d/isabelle_author-pic.jpeg","asset",{},false,"Beyer","author","Isabelle",{"type":33,"content":34},"doc",[35],{"type":36,"content":37},"paragraph",[38],{"text":39,"type":40},"Isabelle ist Senior Content Managerin bei Spendesk. 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Doch wie so oft gilt auch hier: Andere Länder, andere Sitten. Und so hat jedes Land seine eigenen Fristen, Vorschriften und Prozesse, an die es sich halten muss und die seinen Arbeitsrhythmus bestimmen.",[98],{"type":99,"attrs":100},"textStyle",{"color":101},"rgb(0, 0, 0)",{"type":36,"content":103},[104],{"text":105,"type":40,"marks":106},"In diesem Artikel werden Fragen zum Geschäftsjahr in Deutschland und zu den wichtigsten Daten beantwortet, die jede Finanzfachkraft kennen sollte.",[107],{"type":99,"attrs":108},{"color":101},{"type":110,"attrs":111},"blok",{"id":112,"body":113},"ffb110cc-6db3-4d06-8c04-10371c047dc7",[114],{"_uid":115,"html":116,"component":117},"i-6e80b6f7-327b-4404-9564-479fe3eda488","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-c34cf692-65a0-40d4-903e-dcd5eb52b244\">\u003Cspan class=\"hs-cta-node hs-cta-c34cf692-65a0-40d4-903e-dcd5eb52b244\" id=\"hs-cta-c34cf692-65a0-40d4-903e-dcd5eb52b244\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/c34cf692-65a0-40d4-903e-dcd5eb52b244\" >\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-c34cf692-65a0-40d4-903e-dcd5eb52b244\" style=\"border-width:0px;\" height=\"500\" width=\"1000\" src=\"https://no-cache.hubspot.com/cta/default/2694209/c34cf692-65a0-40d4-903e-dcd5eb52b244.png\"  alt=\"New call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, 'c34cf692-65a0-40d4-903e-dcd5eb52b244', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":119,"attrs":120,"content":122},"heading",{"level":121},2,[123],{"text":124,"type":40,"marks":125},"Was ist das Geschäftsjahr und warum ist es wichtig?",[126],{"type":99,"attrs":127},{"color":101},{"type":36,"content":129},[130,135,142,147,161,166,172],{"text":131,"type":40,"marks":132},"Das Geschäftsjahr ist der 12-monatige Zeitraum, den Unternehmen, Regierungen, Organisationen und Einzelpersonen für Steuer- und Rechnungslegungszwecke verwenden. Genauer gesagt handelt es sich um den ",[133],{"type":99,"attrs":134},{"color":101},{"text":136,"type":40,"marks":137},"Zeitraum zwischen zwei aufeinanderfolgenden Bilanzstichtagen",[138,140],{"type":139},"bold",{"type":99,"attrs":141},{"color":101},{"text":143,"type":40,"marks":144},".. Das Geschäftsjahr ist die Bezeichnung im ",[145],{"type":99,"attrs":146},{"color":101},{"text":148,"type":40,"marks":149},"Handelsgesetzbuch (§ 242 HGB)",[150,156,159],{"type":151,"attrs":152},"link",{"href":153,"uuid":43,"anchor":43,"target":154,"linktype":155},"https://www.gesetze-im-internet.de/hgb/__242.html","_blank","url",{"type":99,"attrs":157},{"color":158},"rgb(17, 85, 204)",{"type":160},"underline",{"text":162,"type":40,"marks":163}," – also dem Handelsrecht. Im Steuerrecht hingegen wird dieser Zeitraum als ",[164],{"type":99,"attrs":165},{"color":101},{"text":167,"type":40,"marks":168},"Wirtschaftsjahr ",[169,170],{"type":139},{"type":99,"attrs":171},{"color":101},{"text":173,"type":40,"marks":174},"bezeichnet. ",[175],{"type":99,"attrs":176},{"color":101},{"type":36,"content":178},[179,184,201],{"text":180,"type":40,"marks":181},"Das Geschäftsjahr ist sowohl für große Unternehmen als auch Einzelkaufleute hilfreich, um ihre Finanzen jährlich zu planen und zu bewerten. Dabei werden Steuern, Umsätze, Gewinne und Verluste auf jährlicher Basis berechnet. Diese Bewertung bezeichnet man als ",[182],{"type":99,"attrs":183},{"color":101},{"text":185,"type":40,"marks":186},"Jahresabschluss",[187,199],{"type":151,"attrs":188},{"href":189,"uuid":190,"anchor":43,"target":191,"linktype":192,"story":193},"/de/blog/fast-close-jahresabschluss","d08cc1d4-44a2-4e88-ac9e-68f20197a221","_self","story",{"name":194,"id":195,"uuid":190,"slug":196,"url":197,"full_slug":198,"_stopResolving":58},"Fast Close: Tipps & Best Practices zum Jahresabschluss",208800766,"fast-close-jahresabschluss","blog/fast-close-jahresabschluss","de/blog/fast-close-jahresabschluss",{"type":99,"attrs":200},{"color":101},{"text":202,"type":40,"marks":203},". Kleinunternehmer:innen dagegen müssen eine sogenannte Einnahmen-Überschuss-Rechnung erstellen. ",[204],{"type":99,"attrs":205},{"color":101},{"type":119,"attrs":207,"content":208},{"level":121},[209],{"text":210,"type":40,"marks":211},"In welchem Zeitraum läuft ein Geschäftsjahr?",[212],{"type":99,"attrs":213},{"color":101},{"type":36,"content":215},[216,221,227],{"text":217,"type":40,"marks":218},"In einigen Ländern stimmt das Geschäftsjahr stets mit dem Kalenderjahr überein, das ",[219],{"type":99,"attrs":220},{"color":101},{"text":222,"type":40,"marks":223},"vom 1. Januar bis zum 31. Dezember",[224,225],{"type":139},{"type":99,"attrs":226},{"color":101},{"text":228,"type":40,"marks":229}," andauert. In Deutschland ist das nicht immer der Fall.",[230],{"type":99,"attrs":231},{"color":101},{"type":119,"attrs":233,"content":235},{"level":234},3,[236],{"text":237,"type":40,"marks":238},"Wann tritt ein abweichendes Geschäftsjahr ein?",[239],{"type":99,"attrs":240},{"color":241},"rgb(67, 67, 67)",{"type":36,"content":243},[244,249,255],{"text":245,"type":40,"marks":246},"Ein ",[247],{"type":99,"attrs":248},{"color":101},{"text":250,"type":40,"marks":251},"abweichendes Geschäftsjahr",[252,253],{"type":139},{"type":99,"attrs":254},{"color":101},{"text":256,"type":40,"marks":257}," tritt dann ein, wenn das Wirtschaftsjahr vom Kalenderjahr abweicht. Beispielsweise kann das Geschäftsjahr eines am 1.Mai gegründeten Unternehmens mit der Unternehmensgründung beginnen und entsprechend am 30. April enden. ",[258],{"type":99,"attrs":259},{"color":101},{"type":36,"content":261},[262,267,273],{"text":263,"type":40,"marks":264},"Alternativ kann auch ein ",[265],{"type":99,"attrs":266},{"color":101},{"text":268,"type":40,"marks":269},"Rumpfgeschäftsjahr",[270,271],{"type":139},{"type":99,"attrs":272},{"color":101},{"text":274,"type":40,"marks":275}," festgelegt werden, das nur den Zeitraum vom 1. April bis zum 31. Dezember umfasst. 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Hier ist ein kurzer Überblick:",[321],{"type":99,"attrs":322},{"color":101},{"type":324,"content":325},"bullet_list",[326,336,345,354],{"type":327,"content":328},"list_item",[329],{"type":36,"content":330},[331],{"text":332,"type":40,"marks":333},"Kleine Kapitalgesellschaften = 6 Monate nach Bilanzstichtag",[334],{"type":99,"attrs":335},{"color":101},{"type":327,"content":337},[338],{"type":36,"content":339},[340],{"text":341,"type":40,"marks":342},"Mittelgroße Kapitalgesellschaften = 3 Monate nach Bilanzstichtag ",[343],{"type":99,"attrs":344},{"color":101},{"type":327,"content":346},[347],{"type":36,"content":348},[349],{"text":350,"type":40,"marks":351},"Große Kapitalgesellschaften = 3 Monate nach Bilanzstichtag",[352],{"type":99,"attrs":353},{"color":101},{"type":327,"content":355},[356],{"type":36,"content":357},[358],{"text":359,"type":40,"marks":360},"Einzelkaufleute = 12 Monate nach Bilanzstichtag",[361],{"type":99,"attrs":362},{"color":101},{"type":36,"content":364},[365,370,384],{"text":366,"type":40,"marks":367},"Mehr dazu finden Sie in unserem Artikel über den ",[368],{"type":99,"attrs":369},{"color":101},{"text":185,"type":40,"marks":371},[372,382],{"type":151,"attrs":373},{"href":374,"uuid":375,"anchor":43,"target":191,"linktype":192,"story":376},"/de/blog/jahresabschluss-erstellen","0a6237be-33e4-411f-8abb-ed8c743018ac",{"name":377,"id":378,"uuid":375,"slug":379,"url":380,"full_slug":381,"_stopResolving":58},"Jahresabschluss erstellen im Handumdrehen (inkl. 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Der Jahresabschluss ähnelt dem ",[402],{"type":99,"attrs":403},{"color":101},{"text":405,"type":40,"marks":406},"Monats",[407,417],{"type":151,"attrs":408},{"href":409,"uuid":410,"anchor":43,"target":191,"linktype":192,"story":411},"/de/blog/monatsabschluss-checkliste","42c4544b-c345-4c88-af0e-c2d84effc939",{"name":412,"id":413,"uuid":410,"slug":414,"url":415,"full_slug":416,"_stopResolving":58},"​​Monatsabschluss in der Buchhaltung – Prozess und Excel-Checkliste",213425172,"monatsabschluss-checkliste","blog/monatsabschluss-checkliste","de/blog/monatsabschluss-checkliste",{"type":99,"attrs":418},{"color":101},{"text":420,"type":40,"marks":421},"- oder Quartalsabschluss, jedoch ist er viel umfänglicher. Bei manchen Teams dauert er fast einen ganzen Monat!",[422],{"type":99,"attrs":423},{"color":101},{"type":36,"content":425},[426],{"text":427,"type":40,"marks":428},"Das Finanzteam muss ein genaues Bild von den Finanzen des Unternehmens liefern, und die Geschäftsführung und der Vorstand treffen auf der Grundlage dieser Informationen strategische Entscheidungen. ",[429],{"type":99,"attrs":430},{"color":101},{"type":36,"content":432},[433],{"text":434,"type":40,"marks":435},"Das Ende des Geschäftsjahres ist für die Finanzteams besonders anstrengend. Doch warum? Dieser Zeitraum ist mit einer enormen Arbeitsbelastung und anderen Problemen verbunden, z. B:",[436],{"type":99,"attrs":437},{"color":101},{"type":324,"content":439},[440,450,460,470,480],{"type":327,"content":441},[442],{"type":36,"content":443},[444],{"text":445,"type":40,"marks":446},"Mühsame, manuelle Dateneingabe",[447,448],{"type":139},{"type":99,"attrs":449},{"color":101},{"type":327,"content":451},[452],{"type":36,"content":453},[454],{"text":455,"type":40,"marks":456},"Flüchtigkeitsfehler ",[457,458],{"type":139},{"type":99,"attrs":459},{"color":101},{"type":327,"content":461},[462],{"type":36,"content":463},[464],{"text":465,"type":40,"marks":466},"Fehlende Belege und andere notwendige Dokumente",[467,468],{"type":139},{"type":99,"attrs":469},{"color":101},{"type":327,"content":471},[472],{"type":36,"content":473},[474],{"text":475,"type":40,"marks":476},"Nicht identifizierbare Zahlungen ",[477,478],{"type":139},{"type":99,"attrs":479},{"color":101},{"type":327,"content":481},[482],{"type":36,"content":483},[484],{"text":485,"type":40,"marks":486},"Doppelte Einträge und Einzelposten ",[487,488],{"type":139},{"type":99,"attrs":489},{"color":101},{"type":36,"content":491},[492,497,503],{"text":493,"type":40,"marks":494},"Das Team muss alle Konten der vorangegangenen Monate überprüfen und abstimmen, um sicherzustellen, dass alle finanziellen Transaktionen in den Unternehmensbüchern des vergangenen Geschäftsjahres übereinstimmen. Diese ",[495],{"type":99,"attrs":496},{"color":101},{"text":498,"type":40,"marks":499},"Informationen müssen korrekt sein",[500,501],{"type":139},{"type":99,"attrs":502},{"color":101},{"text":504,"type":40,"marks":505},", da sie allen Beteiligten (Mitarbeitenden, Investoren, der Regierung, den Aufsichtsbehörden und der Öffentlichkeit) eine klare Vorstellung davon vermitteln, wie es um das Unternehmen bestellt ist und ob es irgendwelche ausstehenden Steuerzahlungen, Strafen oder Budgetprobleme gibt, um die man sich kümmern muss.",[506],{"type":99,"attrs":507},{"color":101},{"type":36,"content":509},[510],{"text":511,"type":40,"marks":512},"Während des Jahresabschlusses muss das Finanzteam Berechnungen anstellen und Folgendes abstimmen: ",[513],{"type":99,"attrs":514},{"color":101},{"type":324,"content":516},[517,527,537,546,556,566,576],{"type":327,"content":518},[519],{"type":36,"content":520},[521],{"text":522,"type":40,"marks":523},"Geschäftsausgaben",[524,525],{"type":139},{"type":99,"attrs":526},{"color":101},{"type":327,"content":528},[529],{"type":36,"content":530},[531],{"text":532,"type":40,"marks":533},"Einnahmen",[534,535],{"type":139},{"type":99,"attrs":536},{"color":101},{"type":327,"content":538},[539],{"type":36,"content":540},[541],{"text":532,"type":40,"marks":542},[543,544],{"type":139},{"type":99,"attrs":545},{"color":101},{"type":327,"content":547},[548],{"type":36,"content":549},[550],{"text":551,"type":40,"marks":552},"Vermögenswerte",[553,554],{"type":139},{"type":99,"attrs":555},{"color":101},{"type":327,"content":557},[558],{"type":36,"content":559},[560],{"text":561,"type":40,"marks":562},"Investitionen",[563,564],{"type":139},{"type":99,"attrs":565},{"color":101},{"type":327,"content":567},[568],{"type":36,"content":569},[570],{"text":571,"type":40,"marks":572},"Eigenkapital",[573,574],{"type":139},{"type":99,"attrs":575},{"color":101},{"type":327,"content":577},[578],{"type":36,"content":579},[580],{"text":581,"type":40,"marks":582},"Und mehr",[583,584],{"type":139},{"type":99,"attrs":585},{"color":101},{"type":36,"content":587},[588],{"text":589,"type":40,"marks":590},"Anschließend werden diese Transaktionen in den Unternehmensbüchern festgehalten. 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