Erscheinung:21.07.2023, Stand:updated on 22.07.2025 | Topic Measures Publication of financial reports: Federal Office of Justice imposes disciplinary fine on zooplus SE
On 17 April 2023, the Federal Office of Justice (Bundesamt für Justiz – BfJ) imposed a disciplinary fine amounting to 50,000 euros on zooplus SE.
The disciplinary fine order related to a breach of section 325 of the German Commercial Code (Handelsgesetzbuch – HGB). zooplus SE failed to submit its consolidated accounting documents in full for the financial year 2021 for the purpose of disclosure to the operator of the German Federal Gazette (Bundesanzeiger) in electronic form within the prescribed period. 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.
Update:
Following the appeal, the competent Regional Court of Bonn (Landgericht Bonn) decided on 20 November 2024 to overturn the decision to impose a disciplinary fine.
The appeal on points of law subsequently lodged by the Federal Office of Justice was rejected by the Cologne Higher Regional Court (Oberlandesgericht Köln) on 26 May 2025.
The decision overturning imposition of the disciplinary fine is final and binding.
