🇩🇪EU Tax Calendar

Germany Tax Calendar 2026–2027

Every Bundesministerium der Finanzen (BMF) tax deadline explained in plain English — VAT, corporate tax, personal income tax, social security, and more. Covers key filing and payment dates required by the EU VAT Directive and national tax laws.

GermanEuro (EUR)January 1 – December 31
43%of year
14Deadlines
6Passed
Jan '26Feb '26Mar '26Apr '26May '26Jun '26Jul '26Aug '26Sep '26Oct '26Nov '26Dec '26

January2026

Jan10

VAT Pre-Registration Return — December 2025 Due

Monthly VAT pre-registration return (Umsatzsteuer-Voranmeldung) for December 2025 due.

UStVAVAT
Jan10

Social Security — January Due

Monthly social security contributions payment due for January.

Social Security

February2026

Feb10

VAT Pre-Registration Return — January 2026 Due

Monthly VAT pre-registration for January 2026 due.

UStVAVAT

March2026

Mar10

VAT Pre-Registration Return — February 2026 Due

Monthly VAT pre-registration for February 2026 due.

UStVAVAT

April2026

Apr10

VAT Pre-Registration Return — March 2026 Due

Monthly VAT pre-registration for March 2026 due.

UStVAVAT

May2026

May10

VAT Pre-Registration Return — April 2026 Due

Monthly VAT pre-registration for April 2026 due.

UStVAVAT

June2026

Current
Jun10

VAT Pre-Registration Return — May 2026 Due

Monthly VAT pre-registration for May 2026 due.

UStVAVAT

July2026

Jul10

VAT Pre-Registration Return — June 2026 Due

Monthly VAT pre-registration for June 2026 due.

UStVAVAT

August2026

Aug10

VAT Pre-Registration Return — July 2026 Due

Monthly VAT pre-registration for July 2026 due.

UStVAVAT
Aug31

Corporate Income Tax Return — Filing Deadline

Deadline for filing corporate income tax (Körperschaftsteuer) and trade tax (Gewerbesteuer) returns for the previous year.

KSt 1Corporate Tax

September2026

Sep10

VAT Pre-Registration Return — August 2026 Due

Monthly VAT pre-registration for August 2026 due.

UStVAVAT

October2026

Oct10

VAT Pre-Registration Return — September 2026 Due

Monthly VAT pre-registration for September 2026 due.

UStVAVAT

November2026

Nov10

VAT Pre-Registration Return — October 2026 Due

Monthly VAT pre-registration for October 2026 due.

UStVAVAT

December2026

Dec10

VAT Pre-Registration Return — November 2026 Due

Monthly VAT pre-registration for November 2026 due.

UStVAVAT

Key Tax Categories

Browse the main tax categories for Germany. Each category includes key forms and filing requirements.

VATVAT Return
CITCorporate Income Tax
PITPersonal Income Tax
SSSocial Security
WHTWithholding Tax
CTCapital Taxes

Frequently Asked Questions

When is the VAT return due in this country?
VAT return deadlines vary by filing frequency. Monthly filers typically need to submit by the 15th-25th of the following month. Quarterly filers submit by the end of the month following the quarter. Always check with the local tax authority for specific deadlines.
When is the corporate income tax return due?
Corporate income tax returns are generally due within 5-9 months after the end of the financial year. Most countries follow the calendar year, with returns due between March and September of the following year. Extensions are often available.
What happens if I miss a tax deadline?
Late filing penalties vary by country and tax type. Common penalties include fixed fines, percentage-based penalties on tax due, and daily interest accrual. Penalties often increase the longer the delay.
Are VAT rules harmonised across the EU?
Yes, the EU VAT Directive provides a common framework. However, each member state has some flexibility in setting rates, thresholds, and specific deadlines. Cross-border transactions within the EU follow special rules including reverse charge mechanisms.
Do I need to register for VAT in multiple EU countries?
If you sell goods or services to customers in other EU countries, you may need to register for VAT in each country or use the One-Stop Shop (OSS) scheme to declare VAT centrally. The threshold for distance selling varies by country.

Need help with Germany tax forms?

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This tax calendar is provided as a reference guide. Deadlines may change due to legislative changes or Bundesministerium der Finanzen (BMF) announcements. Always verify with the {authority} website or a qualified tax professional. Bundesministerium der Finanzen (BMF) website.

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