DE Anhang & Lagebericht
Größenklassen-gesteuerter Anhang (§284-288 HGB) + Lagebericht (§289 HGB) mit Pflichtangaben-Checkliste
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Notes (Anhang) and management report (Lagebericht) driven by the § 267 HGB size class
Determines the size class from total assets, revenue and employees for two years, creates the required notes and report sections from a catalogue of 29 items and tracks completeness to approval
For each financial year you enter total assets, revenue and average employees for the year and the previous year. The module applies the two-of-three rule of § 267 HGB with the thresholds in force since 2024 (small up to 7.5 m / 15 m / 50, medium up to 25 m / 50 m / 250), the two-year rule of § 267 Abs. 4 HGB, new foundations and capital market orientation. From the size class it knows whether a management report and an audit are required, creates the items of the notes (§§ 284 to 288 HGB) and of the management report (§ 289 HGB), and counts the required items done. The report can be approved only when all required items have content or a documented omission.
Key features
Size class
Two of three criteria (total assets, revenue, employees) against the 2024 thresholds for the year and the previous year; capital market oriented companies are large.
Two-year rule
When the class changes, the previous year's class stays decisive (§ 267 Abs. 4 HGB); the previous report fills it in, a new foundation uses the current year.
Consequences
Management report required from medium size, voluntary for small companies; audit requirement under § 316 HGB; the applicable reliefs of § 288 HGB as text.
Catalogue
29 items with paragraph, title, explanation, part (notes or report), category, minimum size class and conditional flag; you can add your own.
Items per report
One click creates the items from the catalogue; each has content, responsible person, done date and user.
Omission
Where the law allows an omission under § 286 HGB it can be used with a reason; elsewhere it is refused.
Completeness
Required items done in percent and the list of open items; approval is refused while items are open or key figures missing.
Notes, management report and a checklist as PDF.
Screenshots
Odoo 19.0 in German with the seeded data of a building services company in Nuremberg (no demo data); the same screens apply to Odoo 18.0 and 20.0.
1. Reports
The approved previous year and the current year in progress.
2. Size class
Key figures of two years, medium size and the consequences.
3. Notes items
Required items of the notes with content and status.
4. Management report items
Economic, forecast, opportunity and risk report.
5. All items
Items of both years with responsible person and status.
6. Catalogue
The 29 catalogue items with their minimum size class.
Why this app
✓ The size class follows the law's two-of-three and two-year rules.
✓ Only the items your size class requires are counted.
✓ Approval waits until every required item has content.
✓ The catalogue can be extended for your firm.
Get started
Key figures
Enter total assets, revenue and employees for two years.
Items
Create the items from the catalogue.
Write
Write the content and mark items done.
Approve
Approve and print notes and report.
Questions
Does the module read the figures from the balance sheet?
No. You enter the three key figures; the module does not read journal entries.
Which thresholds are used?
Those of § 267 HGB as raised in 2024: 7.5 m / 15 m / 50 and 25 m / 50 m / 250.
Auf Deutsch
DE Anhang & Lagebericht bestimmt die Größenklasse nach § 267 HGB (Schwellenwerte ab 2024, Zwei-Jahres-Regel), legt die Pflichtangaben des Anhangs (§§ 284 bis 288 HGB) und des Lageberichts (§ 289 HGB) an und prüft die Vollständigkeit bis zur Feststellung.
- Größenklasse nach zwei von drei Merkmalen für zwei Jahre
- Zwei-Jahres-Regel § 267 Abs. 4 HGB, Neugründung, Kapitalmarktorientierung
- Lageberichts- und Prüfungspflicht, Erleichterungen § 288 HGB
- Vorlagenkatalog mit 29 Angaben
- Unterlassung nach § 286 HGB nur mit Begründung
- Vollständigkeit in Prozent, Feststellung, PDF-Druck
Specifications
- This page: Odoo 19.0 (also available for Odoo 18.0 and 20.0), Community and Enterprise
- License: OPL-1
- Languages: German
- Depends on: base
- User interface labels in German
- Author: Pokutsoft, pokutsoft.com
- Support: support@pokutsoft.com
Update date: 2026-10-30 · Version: 19.0.1.0.15
User guides (PDF)
Related modules
DE Sachzuwendungen §37b
50€-Geschenkegrenze (bis WJ 2023 35€) §4 Abs.5 Nr.1 EStG, §37b-Pauschalsteuer 30% + SolZ + KiSt, 10.000€-Höchstbetrag und Anmeldung-Aggregation
DE Anzahlungsrechnungen
Anzahlungspläne, Abschlagsrechnungen und Schlussrechnung mit korrekter USt-Absetzung nach §13 Abs.1 Nr.1a UStG (19%/7%)
DE Bauabzugssteuer §48 EStG
15% Bauabzugsteuer auf Bauleistungen (§48-48d EStG): Freistellungsbescheinigung, Bagatellgrenze, Steuerabzug, Anmeldung und Abrechnungsbescheinigung