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Description (English)
The declarations on the size class and the reporting criteria (section 277(4)) and on the group reporting duty (section 280(3)) are to be applied to filings received by the court after 30 June 2026, that is from 1 July 2026.
Description (German)
Die Erklärungen zur Größenklasse und zu den Berichtskriterien (§ 277 Abs. 4) und zur Konzernberichterstattungspflicht (§ 280 Abs. 3) sind auf Einreichungen anzuwenden, die nach dem 30. Juni 2026 bei Gericht einlangen — also ab dem 1. Juli 2026.
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