Erscheinung:13.05.2025 | Topic Measures Publication of financial reports: Federal Office of Justice imposes disciplinary fine on VARTA AKTIENGESELLSCHAFT
On 7 March 2025, the Federal Office of Justice (Bundesamt für Justiz – BfJ) imposed a disciplinary fine amounting to 50.000 euros on VARTA AKTIENGESELLSCHAFT.
The disciplinary fine order related to a breach of section 325 of the German Commercial Code (Handelsgesetzbuch – HGB). VARTA AKTIENGESELLSCHAFT failed to submit its consolidated accounting documents for the financial year 2023 for the purpose of disclosure to the operator of the German Federal Gazette (Bundesanzeiger) in electronic form. The legal basis for the sanction is section 335 of the HGB.
The company lodged an appeal against the Federal Office of Justice’s decision to impose a disciplinary fine.
