🇩🇪Germany tax deadlines

Germany Tax & Filing Deadlines

Every Germany statutory deadline a founder needs to know. Penalties, checklists and source links to Federal Central Tax Office (BZSt) & Finanzämter and Handelsregister (Commercial Register).

Körperschaftsteuererklärung (Corporate Tax Return)

31 July of the year following the tax year (standard). Extended to 28/29 February of the second following year when filed by a Steuerberater. For tax year 2025: 31 July 2026 standard; 28 February 2027 with Steuerberater.

The annual corporate income tax return for GmbHs and other corporations, covering taxable profit computation and settlement of Körperschaftsteuer at 15% plus the 5.5% Solidaritätszuschlag. Also triggers the Gewerbesteuer-Messbescheid basis and settles any difference between advance payments and final liability.

Umsatzsteuer-Voranmeldung (VAT Advance Return)

Monthly: due on the 10th of the following month (e.g., January Voranmeldung due 10 February). Quarterly: due on the 10th of the month following the quarter (Q1 due 10 April, Q2 due 10 July, Q3 due 10 October, Q4 due 10 January). With Dauerfristverlängerung: one month extension but requires 1/11th prepayment.

Periodic VAT returns (monthly or quarterly) reporting output VAT charged to customers and Vorsteuer (input VAT) on business purchases. The net amount is paid to the Finanzamt. Monthly filing required if prior year USt liability exceeded €7,500; quarterly filing for €1,000–€7,500 liability.

Umsatzsteuerjahreserklärung (Annual VAT Declaration)

Same deadline as the income/corporate tax return: 31 July of the following year (standard), extended to 28/29 February with Steuerberater engagement. For 2025 USt: 31 July 2026 standard; 28 February 2027 with Steuerberater.

The annual VAT return reconciles all periodic Voranmeldungen filed during the year and provides the definitive USt position for the full tax year. Filed separately from periodic Voranmeldungen, it covers the same data but on an annual basis and triggers any final settlement between provisional and actual annual liability.

Gewerbesteuererklärung (Trade Tax Return)

31 July of the following year (standard), extended to 28/29 February with Steuerberater. Aligned with the KSt/ESt return deadlines. Quarterly advance payments on 15 February, 15 May, 15 August, and 15 November.

The annual municipal trade tax return, establishing the Gewerbesteuermessbetrag (trade tax assessment amount) which is then multiplied by the local Hebesatz to calculate the final Gewerbesteuer liability. Filed with the local Finanzamt, which sends the Messbescheid to the relevant municipality.

Lohnsteuer-Anmeldung (Payroll Tax Return)

Monthly filers: 10th of the following month. Quarterly filers: 10th of the month after the quarter. Annual filers: 31 January of the following year. All via ELSTER. With Dauerfristverlängerung: one additional month extension available.

The employer's periodic payroll tax return declaring wages paid and Lohnsteuer (wage tax) withheld at source plus the employer and employee social insurance contributions. Filing frequency depends on the prior year's total Lohnsteuer: monthly for >€5,000, quarterly for €1,080–€5,000, annually for below €1,080.

Jahresabschluss Bundesanzeiger Filing (Annual Accounts Publication)

Within 12 months of the financial year end. For a GmbH with a 31 December 2025 year end: deadline is 31 December 2026. The filing must be made electronically via the Unternehmensregister portal (bundesanzeiger.de).

German GmbHs and AGs must publish their annual financial accounts (Jahresabschluss) in the Bundesanzeiger (federal official gazette) within 12 months of the financial year end. This commercial disclosure obligation is separate from the tax return filings and enforced by the Bundesamt für Justiz.

Handelsregister Erstanmeldung (Company Registration)

Immediately after signing the notarial formation deed. There is no explicit statutory deadline, but the company cannot legally trade until it is registered. Prompt submission is essential. The notary generally files within days of the notarial appointment.

The initial Handelsregister filing that legally creates a GmbH. A GmbH does not legally exist until it is entered in the commercial register. The notary who prepares the formation documents typically submits the application. The process takes 1–4 weeks depending on the local Amtsgericht.

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