A GmbH or self-employed person in Germany whose financial year is the calendar year has fixed dates: the advance VAT return, the prepayments, wage tax and social security. On top come the annual returns in summer and the publication of the accounts. Here is the whole year and what we need from you before each date.
The year at a glance
| When | What is due | What we need from you |
|---|---|---|
| 10th day after the end of the quarter | VAT for Q4: advance return (Umsatzsteuer-Voranmeldung) and payment | Invoices and statements for October to December by the 3rd. |
| 15 February | Trade tax prepayment to the municipality (Gewerbesteuer) | Nothing: the municipality sets the amount. |
| By the end of February | Annual wage tax certificates (Lohnsteuerbescheinigung) for each employee to the tax office | Nothing new: they come from the payroll we already run. |
| 10 March | Income tax or corporate tax prepayments (Einkommensteuer, Körperschaftsteuer) | Nothing: the tax office sets the amount in its assessment. |
| 10th day after the end of the quarter | VAT for Q1: advance return (Umsatzsteuer-Voranmeldung) and payment | Invoices and statements for January to March by the 3rd. |
| 15 May | Trade tax prepayment to the municipality (Gewerbesteuer) | Nothing: the municipality sets the amount. |
| 10 June | Income tax or corporate tax prepayments (Einkommensteuer, Körperschaftsteuer) | Nothing: the tax office sets the amount in its assessment. |
| 10th day after the end of the quarter | VAT for Q2: advance return (Umsatzsteuer-Voranmeldung) and payment | Invoices and statements for April to June by the 3rd. |
| By 31 July (with a tax adviser, end of February of the following year) | Annual returns for the previous year: VAT, income or corporate tax and trade tax | The year-end closing and your personal details, if you are self-employed. |
| 15 August | Trade tax prepayment to the municipality (Gewerbesteuer) | Nothing: the municipality sets the amount. |
| 10 September | Income tax or corporate tax prepayments (Einkommensteuer, Körperschaftsteuer) | Nothing: the tax office sets the amount in its assessment. |
| 10th day after the end of the quarter | VAT for Q3: advance return (Umsatzsteuer-Voranmeldung) and payment | Invoices and statements for July to September by the 3rd. |
| 15 November | Trade tax prepayment to the municipality (Gewerbesteuer) | Nothing: the municipality sets the amount. |
| 12 months after year end: 31 December | Filing the GmbH’s annual accounts with the Company Register (Unternehmensregister) | The approved annual accounts. |
| 10 December | Income tax or corporate tax prepayments (Einkommensteuer, Körperschaftsteuer) | Nothing: the tax office sets the amount in its assessment. |
| Every month, by the 10th of the following month | Wage tax return and payment (Lohnsteuer-Anmeldung; quarterly if the amount is small) | The month’s hires, leavers and changes. |
| Every month, on the third-to-last banking day | Social security contributions for the current month | Nothing: we calculate them with the payroll. |
VAT: by the 10th
The advance VAT return (Umsatzsteuer-Voranmeldung) is filed and paid by the 10th day after the end of the period:
- Quarterly, if the previous year’s VAT was between €2,000 and €9,000.
- Monthly, if it exceeded €9,000.
- If it was €2,000 or less, the tax office can release you from advance returns.
With a permanent extension (Dauerfristverlängerung) the deadline moves later. Small businesses (turnover of at most €25,000 in the previous year and at most €100,000 in the current year) do not charge VAT.
Prepayments
- Income or corporate tax: 10 March, 10 June, 10 September and 10 December, in the amount the tax office sets.
- Trade tax (Gewerbesteuer): 15 February, 15 May, 15 August and 15 November, to the municipality.
Payroll: wage tax and social security
- Wage tax return (Lohnsteuer-Anmeldung): by the 10th day after the period. Monthly if the previous year’s wage tax exceeded €5,000; quarterly between €1,080 and €5,000; annually below that.
- Social security contributions: on the third-to-last banking day of the month worked.
- Wage tax certificates (Lohnsteuerbescheinigungen): by the end of February, to the tax office.
Annual returns and accounts
- Previous year’s returns (VAT, income or corporate tax, trade tax): by 31 July. With a tax adviser the deadline is longer, until the end of February of the second following year.
- Annual accounts: a small GmbH prepares them within six months and publishes them in the company register no later than twelve months after the year end.
Filing late can mean a late filing surcharge: for annual returns, 0.25% of the tax per month or part month, at least €25.
What we need from you
The rule is simple: each period’s documents by the 3rd of the following month. Issued and received invoices, bank statements and new contracts. With that we file VAT and wage tax on time and your numbers stay current.
If you work with us, you do not have to remember any of these dates: we write to you before each one with what we need and by when.
Figures checked against official sources on 29 October 2026. They change every year, so confirm them before you act.
Official sources
- Umsatzsteuergesetz (§ 18, Voranmeldung), Bundesamt für Justiz
- Abgabenordnung (§§ 108, 149, 152), Bundesamt für Justiz
- Einkommensteuergesetz (§§ 37, 41a, 41b), Bundesamt für Justiz
- Gewerbesteuergesetz (§ 19, Vorauszahlungen), Bundesamt für Justiz
- Sozialgesetzbuch IV (§ 23, Fälligkeit), Bundesamt für Justiz
- Handelsgesetzbuch (§ 325, Offenlegung), Bundesamt für Justiz