{"id":1103,"date":"2025-08-28T10:40:31","date_gmt":"2025-08-28T08:40:31","guid":{"rendered":"https:\/\/www.addvalue-audit.de\/?p=1103"},"modified":"2025-09-01T16:32:47","modified_gmt":"2025-09-01T14:32:47","slug":"audit-of-financial-statements-pursuant-to-%c2%a7%c2%a7-57e-57f-gmbhg","status":"publish","type":"post","link":"https:\/\/www.addvalue-audit.de\/en\/audit-of-financial-statements-pursuant-to-%c2%a7%c2%a7-57e-57f-gmbhg\/","title":{"rendered":"Audit of Financial Statements pursuant to \u00a7\u00a7 57e, 57f GmbHG"},"content":{"rendered":"\n

The Secure Path from UG to GmbH \u2013 Your Financial Statements in the Best Hands<\/strong><\/p>\n\n\n\n

The transition from a Unternehmergesellschaft (UG) to a Gesellschaft mit beschr\u00e4nkter Haftung (GmbH) marks a significant milestone for any business. To ensure the transformation is legally sound, the law sets clear requirements:
If the conversion is carried out through a capital increase from company funds, an audited financial statement in accordance with \u00a7 57e GmbHG is mandatory. This serves to create transparency, provide legal certainty, and protect the interests of all parties involved. In practice, these company funds often consist of statutory reserves accumulated in previous years pursuant to \u00a7 5a paragraph 3 GmbHG.<\/p>\n\n\n\n

Our Service:<\/strong>
At addVALUE audit&tax,<\/strong> we are your reliable partner. Drawing on our extensive experience with numerous audits under \u00a7 57e GmbHG, we guide you safely through the entire process. We review your financial statements promptly, efficiently, and with the highest quality standards\u2014so you can take the next step toward becoming a GmbH without delay.<\/p>\n\n\n\n

Rely on our expertise\u2014and gain what truly matters: time, security, and trust.<\/strong><\/p>\n\n\n\n

The following list is intended to provide a simplified overview of the key steps involved in converting a Unternehmergesellschaft (UG) into a Gesellschaft mit beschr\u00e4nkter Haftung (GmbH) through a capital increase from company funds:<\/p>\n\n\n\n

    \n
  1. Preparation of the annual financial statement (UG)<\/li>\n\n\n\n
  2. Audit of the annual financial statement by a certified public accountant
    (\u00a7 57e GmbHG)<\/li>\n\n\n\n
  3. Shareholders\u2019 resolution on capital increase (\u00a7 57c GmbHG)<\/li>\n\n\n\n
  4. Notarial authentication of the shareholders\u2019 resolution from step 3
    (\u00a7 55 GmbHG)<\/li>\n\n\n\n
  5. Notarization of the resulting amendment to the articles of association (\u00a7 53 GmbHG)<\/li>\n\n\n\n
  6. Registration with the commercial register (by notary)<\/li>\n\n\n\n
  7. Registration of the capital increase \u2013 resulting in the conversion of the UG into a GmbH (by register court)<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

    If the conversion is carried out through a capital increase from company funds, an audited financial statement in accordance with \u00a7 57e GmbHG is mandatory. This serves to create transparency, provide legal certainty, and protect the interests of all parties involved. In practice, these company funds often consist of statutory reserves accumulated in previous years pursuant to \u00a7 5a paragraph 3 GmbHG.<\/p>\n","protected":false},"author":11,"featured_media":1121,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-1103","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-en"],"acf":[],"yoast_head":"\nAudit of Financial Statements pursuant to \u00a7\u00a7 57e, 57f GmbHG - www.addvalue-audit.de<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.addvalue-audit.de\/en\/audit-of-financial-statements-pursuant-to-\u00a7\u00a7-57e-57f-gmbhg\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Audit of Financial Statements pursuant to \u00a7\u00a7 57e, 57f GmbHG - www.addvalue-audit.de\" \/>\n<meta property=\"og:description\" content=\"If the conversion is carried out through a capital increase from company funds, an audited financial statement in accordance with \u00a7 57e GmbHG is mandatory. This serves to create transparency, provide legal certainty, and protect the interests of all parties involved. 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