(1) The members of the representative body of a share capital company within the meaning of section 341q are to transmit electronically, on behalf of said company, the report on payments to governmental bodies, in German, to the body maintaining the Business Register for entry in the Business Register, and are to do so no later than one year following the balance sheet date. In the case of a share capital company within the meaning of section 264d, the time limit is, in derogation from sentence 1, six months following the balance sheet date.
(2) Subsection (1) applies accordingly to the members of the representative body of a parent enterprise within the meaning of section 341v, which is to draw up a consolidated report on payments to governmental bodies.
(3) Section 325 (6), section 328 subsection (1) sentences 1 to 3 and subsections (1a) to (4), as well as section 329 subsections (1), (3) and (4) apply accordingly.