The financial year corresponds to the calendar year in Germany for the federation in accordance with "§ 4 BHO. However January of the new calendar year can be usually booked still for the old financial year to at the end of. This is for example necessary, if incomes from demands of the old yearly are only settled in the new year or if payments were seized from the old year not yet in the bookkeeping (e.g. the Federal Bank needs usually two working days for the procurement of foreign exchange and their account). The time interval, in which for the old and the new financial year can be booked, is regulated in the end-of-year procedure decree of the BMF.

Deviating from the financial year the Forstwirtschaftsjahr of the federal forest administration begins on 1 October and ends on 30 September. It is designated after the calendar year, in which it ends.

Also in Rhineland-Palatinate the financial year is the calendar year in accordance with "§ 95 exp. 5 Gemeindeordnung for the municipalities.

Articles in category "Financial year"

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