Transitional provision on the Second Act Amending the DWD Act and Amending Commercial-Law Provisions

The size criteria of section 267a(1), first sentence of the Commercial Code, in the version in force from 17 April 2024, are to be applied, for the classification as a micro-cooperative under section 53a(1), first sentence, for the first time to the audit for a business year ending at the earliest on 31 December 2024.