<html><head>
<style></style><style></style><style></style><style></style><style></style><style></style><meta content="text/html; charset=utf-8" http-equiv="Content-Type">
<meta content="MSHTML 11.00.10570.1001" name="GENERATOR"><title>The activity for filing "E-balance sheet for FinanzOnline" in the balance sheet checklists has been disabled</title></head>
<body>
<h3>The activity for filing "E-balance sheet for FinanzOnline" in the balance sheet checklists has been disabled</h3><div>The option available so far to transfer the e-balance sheet directly via FinanzOnline to the tax office has been set for FinanzOnline with 2. June 2026. Therefore, a transmission of the balance sheet documents via this path is no longer possible.</div><div><br></div><div>Balance sheets can still be uploaded as PDF files using the function "Supply documents for annual tax returns" directly in FinanzOnline. The previously available possibility of filing the e-balance sheet via the checklists has therefore been disabled. If you start the activity "E-balance sheet" in the balance sheet checklists in the future, you will receive the following information:</div><div><br></div><div>"The electronic sending of balance sheet data was set on the part of FinanzOnline at the beginning of June 2026. The function is no longer available."</div><div><br></div>
<div><img alt="EMBEDDEDIMAGE" class="imageborder" src="data:image/png;base64,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" style="width: 640px; height: 120px;"></div><div><br></div>
</body></html>
