German financial statement translation for investors, buyers and visa applicants. We translate the Jahresabschluss of a GmbH or AG, the Bilanz and Gewinn- und Verlustrechnung, the Anhang, an auditor's report and the monthly BWA, keeping every figure as printed and naming each line item the way a US accountant will recognize it.
German companies report under the Handelsgesetzbuch, so the layout and several line items look unfamiliar next to US GAAP statements.
Bilanz with Aktiva and Passiva
The balance sheet follows the layout in § 266 HGB, with Aktiva on the left and Passiva on the right. Eigenkapital is equity, Rückstellungen are provisions, Verbindlichkeiten are liabilities, and Gezeichnetes Kapital is the share capital registered for the company. We translate the headings with their HGB letters and numerals, A. I. 1. and so on, so an accountant can follow the statutory order.
GuV in two formats
The Gewinn- und Verlustrechnung comes either as the Gesamtkostenverfahren, by type of expense, or the Umsatzkostenverfahren, by function, which is closer to a US income statement. Jahresüberschuss is net income, Jahresfehlbetrag a net loss. We keep the format the company used and do not restate figures under US GAAP; that is work for a CPA, not a translator.
BWA, audit opinions, Austria and Switzerland
Small companies often have no audited accounts, just the BWA, the monthly management report a Steuerberater runs through DATEV, plus a Summen- und Saldenliste. Larger ones carry a Bestätigungsvermerk from a Wirtschaftsprüfer, the audit opinion. Austrian accounts follow the UGB and Swiss ones the Obligationenrecht, with similar headings and some different terms, which we keep apart.
Who is asking for your German financial statement translation?
The translation is the same. What changes is whether the recipient wants anything added to it.
Banks and lenders
A lender assessing a business loan or a foreign buyer's finances accepts a certified translation of the audited statements. Send the complete set so the figures can be checked against the notes.
EB-5 and E-2 petitions document the source of funds with financial statements. USCIS asks for a complete English translation and a signed certification from the translator.
Three things that save a day of back and forth on a German financial statement.
01
Send the statements with their notes
The balance sheet, the income statement and the cash flow statement are read with the notes that explain them. Upload the full report, including the auditor's letter, so nothing is cited that the translation lacks.
02
Keep the tables as tables
A clean PDF, or the spreadsheet the report was made from, lets the translator keep each column where it is. Photos of printed tables are slower and easier to misread.
03
Tell us the audience
A bank reads a statement differently from a tax office or a court. Say in the order notes who will receive it so the accounting terms fit that reader.
Details and pricing
What is included in a German financial statement translation
One price per page covers the translation and its certification. A page is up to 250 words, and the quote tells you the page count before you pay.
Everything on the financial statement is translated, including stamps, seals and handwritten notes. Tell us the English spelling you use for each name when you order.
I am applying for an E-2 or L-1 visa. What should I translate?
Attorneys usually ask for recent Jahresabschlüsse of the German company, its Handelsregisterauszug, and current BWAs if the year is not closed. Your immigration attorney decides the set; we translate what they list and keep the company name and figures the same across every document. Each page of up to 250 words is $25.
Can you translate the version published in the Unternehmensregister?
Yes. Many small GmbHs file only a shortened balance sheet for publication, and that printout is what a buyer or lender can find online. If you hold the full Jahresabschluss from your Steuerberater, it is usually the better source, since it has the GuV and notes the published version may leave out.
Do you translate US financial statements into German?
Yes. A US parent company setting up a German GmbH, or a US owner applying for a business loan from a German bank, often has to show its US financial statements in German. We translate the balance sheet, income statement and notes, keeping US GAAP terms and noting where a German reader would expect a different heading.
How much does a certified translation cost?
Certified translation is $25 per page, with a page counted as up to 250 words. Notarization, a mailed physical copy and an apostille are optional and priced separately.
How long does a certified translation take?
Standard turnaround starts at 24 hours and depends on the length and language of your documents. If you have a deadline, include it in your quote request.