(1) The members of the representative body of a company within the meaning of section 342 (1) no. 1 or 2 who are subject to the duty defined in section 342b (1) or section 342c (1) are to publish the report on income tax information for the company no later than one year following the end of the period under report, doing so free of charge for a minimum duration of five years and in German on the website of the company. The duty defined in sentence 1 will lapse if the members of the company’s representative body
1. have complied with their disclosure obligation in accordance with section 342m (1) and if they
2. publish the notice on the company website for a minimum duration of five years that
a) the report on income tax information is accessible on the website of the Business Register free of charge and that
b) for this reason, the duty to publish the report on income tax information on the company website has lapsed.
(2) The members of the representative body of a company within the meaning of section 342 (1) no. 3 who are subject to the duty defined in section 342d (1) are to publish the following for the company no later than one year following the end of the period under report, doing so free of charge for a minimum duration of five years and in German on the company website or on the website of an affiliated enterprise:
1. in the case governed by section 342m (2) sentence 1, the report on income tax information that the ultimate parent enterprise has made available or
2. in the case governed by section 342m (2) sentence 2, the declaration and the report on income tax information that the company has prepared.
Subsection (1) sentence 2 is to be applied accordingly.
(3) The persons set out in section 13e (2) sentence 5 number 3 regarding whom an application for registration in the Commercial Register has been filed or, if no such persons exist, the members of the representative body of a share capital company within the meaning of section 342 (2) who are subject to the duty defined in section 342e (1) or section 342f (1) are to publish the following for the share capital company no later than one year following the end of the period under report, doing so free of charge for a minimum duration of five years and in German on the website of the share capital company or on the website of an affiliated enterprise:
1. in the case governed by section 342m (3) sentence 1, the report on income tax information that the main office or the ultimate parent enterprise has made available or,
2. in the case governed by section 342m (3) sentence 2, the declaration and the report on income tax information they have prepared for the share capital company.
Subsection (1) sentence 2 is to be applied accordingly.