Germany Tax Calendar 2026–2027

File the UStVA for October 2026 via ELSTER and pay the VAT due by the 10th of the following month (§18 UStG). Monthly filing applies if last year's VAT exceeded €9,000; otherwise returns are quarterly (due 10 April, July, October and January), and below €2,000 the Finanzamt can waive them. With a permanent extension (Dauerfristverlängerung) each return is due one month later. A transfer arriving within the 3-day Zahlungsschonfrist (§240(3) AO) avoids late-payment surcharges but does not move the due date.

Employers file the Lohnsteuer-Anmeldung for October 2026 via ELSTER and pay the wage tax, solidarity surcharge and church tax withheld by the 10th of the following month (§41a EStG). Monthly if last year's wage tax exceeded €5,000; quarterly above €1,080; annually (by 10 January) at or below €1,080.

Businesses liable to trade tax pay the fourth quarterly Gewerbesteuer prepayment for 2026 to their municipality, in the amount set by the municipal notice (§19 GewStG).

Property owners pay one quarter of the annual Grundsteuer for 2026 to the municipality (§28 GrStG). Annual payment on 1 July is possible if applied for by 30 September of the previous year; very small amounts may be due only on 15 August or on 15 February and 15 August.

Employers transmit the Beitragsnachweis for November 2026 to each employee's Krankenkasse; it must be there by 0:00 on this day, the fifth-last bank working day of the month (two working days before the contributions are due, §28f(3) SGB IV) — in practice, send it by the previous working day.

Businesses with intra-EU supplies of goods file the Zusammenfassende Meldung for October 2026 with the Federal Central Tax Office (BZSt) by the 25th of the following month (§18a UStG). Quarterly filing is allowed if intra-EU supplies stayed at or below €50,000 in each of the current and previous four quarters; intra-EU services are always reportable at least quarterly.

The total social security contribution (health, long-term care, pension and unemployment insurance) for November 2026 must have reached the Krankenkasse by the third-last bank working day of the same month (§23(1) SGB IV); 24 and 31 December are not bank working days.

File the UStVA for November 2026 via ELSTER and pay the VAT due by the 10th of the following month (§18 UStG). Monthly filing applies if last year's VAT exceeded €9,000; otherwise returns are quarterly (due 10 April, July, October and January), and below €2,000 the Finanzamt can waive them. With a permanent extension (Dauerfristverlängerung) each return is due one month later. A transfer arriving within the 3-day Zahlungsschonfrist (§240(3) AO) avoids late-payment surcharges but does not move the due date.

Employers file the Lohnsteuer-Anmeldung for November 2026 via ELSTER and pay the wage tax, solidarity surcharge and church tax withheld by the 10th of the following month (§41a EStG). Monthly if last year's wage tax exceeded €5,000; quarterly above €1,080; annually (by 10 January) at or below €1,080.

The fourth quarterly income tax prepayment for 2026, plus solidarity surcharge and church tax where applicable, in the amount set by the Finanzamt's prepayment notice (§37 EStG).

Corporations pay the fourth quarterly corporation tax prepayment for 2026, plus solidarity surcharge, as set in the prepayment notice (§31 KStG with §37 EStG).

Employers transmit the Beitragsnachweis for December 2026 to each employee's Krankenkasse; it must be there by 0:00 on this day, the fifth-last bank working day of the month (two working days before the contributions are due, §28f(3) SGB IV) — in practice, send it by the previous working day.

Businesses with intra-EU supplies of goods file the Zusammenfassende Meldung for November 2026 with the Federal Central Tax Office (BZSt) by the 25th of the following month (§18a UStG). Quarterly filing is allowed if intra-EU supplies stayed at or below €50,000 in each of the current and previous four quarters; intra-EU services are always reportable at least quarterly.

The total social security contribution (health, long-term care, pension and unemployment insurance) for December 2026 must have reached the Krankenkasse by the third-last bank working day of the same month (§23(1) SGB IV); 24 and 31 December are not bank working days.

File the UStVA for December 2026 via ELSTER and pay the VAT due by the 10th of the following month (§18 UStG). Monthly filing applies if last year's VAT exceeded €9,000; otherwise returns are quarterly (due 10 April, July, October and January), and below €2,000 the Finanzamt can waive them. With a permanent extension (Dauerfristverlängerung) each return is due one month later. A transfer arriving within the 3-day Zahlungsschonfrist (§240(3) AO) avoids late-payment surcharges but does not move the due date. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Employers file the Lohnsteuer-Anmeldung for December 2026 via ELSTER and pay the wage tax, solidarity surcharge and church tax withheld by the 10th of the following month (§41a EStG). Monthly if last year's wage tax exceeded €5,000; quarterly above €1,080; annually (by 10 January) at or below €1,080. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Businesses with intra-EU supplies of goods file the Zusammenfassende Meldung for December 2026 with the Federal Central Tax Office (BZSt) by the 25th of the following month (§18a UStG). Quarterly filing is allowed if intra-EU supplies stayed at or below €50,000 in each of the current and previous four quarters; intra-EU services are always reportable at least quarterly. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Employers transmit the Beitragsnachweis for January 2027 to each employee's Krankenkasse; it must be there by 0:00 on this day, the fifth-last bank working day of the month (two working days before the contributions are due, §28f(3) SGB IV) — in practice, send it by the previous working day. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.

The total social security contribution (health, long-term care, pension and unemployment insurance) for January 2027 must have reached the Krankenkasse by the third-last bank working day of the same month (§23(1) SGB IV); 24 and 31 December are not bank working days. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.

File the UStVA for January 2027 via ELSTER and pay the VAT due by the 10th of the following month (§18 UStG). Monthly filing applies if last year's VAT exceeded €9,000; otherwise returns are quarterly (due 10 April, July, October and January), and below €2,000 the Finanzamt can waive them. With a permanent extension (Dauerfristverlängerung) each return is due one month later. A transfer arriving within the 3-day Zahlungsschonfrist (§240(3) AO) avoids late-payment surcharges but does not move the due date. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Employers file the Lohnsteuer-Anmeldung for January 2027 via ELSTER and pay the wage tax, solidarity surcharge and church tax withheld by the 10th of the following month (§41a EStG). Monthly if last year's wage tax exceeded €5,000; quarterly above €1,080; annually (by 10 January) at or below €1,080. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Monthly filers who use the Dauerfristverlängerung file form USt 1 H and pay a Sondervorauszahlung of one-eleventh of last year's VAT prepayments by 10 February 2027; it is credited against the December return. Quarterly filers can apply without a special prepayment.

Employers file the DEÜV Jahresmeldung for every employee insured on 31 December 2026, with the first payroll of the new year and at the latest by 15 February 2027 (§10 DEÜV). The accident-insurance UV-Jahresmeldung is due 16 February.

Businesses liable to trade tax pay the first quarterly Gewerbesteuer prepayment for 2027 to their municipality, in the amount set by the municipal notice (§19 GewStG).

Property owners pay one quarter of the annual Grundsteuer for 2027 to the municipality (§28 GrStG). Annual payment on 1 July is possible if applied for by 30 September of the previous year; very small amounts may be due only on 15 August or on 15 February and 15 August.

Employers transmit the Beitragsnachweis for February 2027 to each employee's Krankenkasse; it must be there by 0:00 on this day, the fifth-last bank working day of the month (two working days before the contributions are due, §28f(3) SGB IV) — in practice, send it by the previous working day. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.

The total social security contribution (health, long-term care, pension and unemployment insurance) for February 2027 must have reached the Krankenkasse by the third-last bank working day of the same month (§23(1) SGB IV); 24 and 31 December are not bank working days. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.

Businesses with intra-EU supplies of goods file the Zusammenfassende Meldung for January 2027 with the Federal Central Tax Office (BZSt) by the 25th of the following month (§18a UStG). Quarterly filing is allowed if intra-EU supplies stayed at or below €50,000 in each of the current and previous four quarters; intra-EU services are always reportable at least quarterly. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Employers transmit each employee's electronic Lohnsteuerbescheinigung for 2026 to the tax authorities by the last day of February (§41b EStG with §93c AO) and give employees a printout.

Deadline for the 2025 income tax return prepared by a tax adviser (Steuerberater) or Lohnsteuerhilfeverein, submitted to the Finanzamt via ELSTER (last day of February of the second following year, §149(3) AO; the Finanzamt can request a return earlier). Applies to everyone obliged to file; voluntary filers have four years.

Deadline for the 2025 annual VAT return prepared by a tax adviser (Steuerberater) or Lohnsteuerhilfeverein, submitted via ELSTER (last day of February of the second following year, §149(3) AO; the Finanzamt can request a return earlier). Any balance is payable one month after filing.

Deadline for the 2025 corporation tax and trade tax returns prepared by a tax adviser (Steuerberater) or Lohnsteuerhilfeverein, submitted via ELSTER (last day of February of the second following year, §149(3) AO; the Finanzamt can request a return earlier). Sole traders and partnerships file the trade tax return on the same date.

File the UStVA for February 2027 via ELSTER and pay the VAT due by the 10th of the following month (§18 UStG). Monthly filing applies if last year's VAT exceeded €9,000; otherwise returns are quarterly (due 10 April, July, October and January), and below €2,000 the Finanzamt can waive them. With a permanent extension (Dauerfristverlängerung) each return is due one month later. A transfer arriving within the 3-day Zahlungsschonfrist (§240(3) AO) avoids late-payment surcharges but does not move the due date. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Employers file the Lohnsteuer-Anmeldung for February 2027 via ELSTER and pay the wage tax, solidarity surcharge and church tax withheld by the 10th of the following month (§41a EStG). Monthly if last year's wage tax exceeded €5,000; quarterly above €1,080; annually (by 10 January) at or below €1,080. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

The first quarterly income tax prepayment for 2027, plus solidarity surcharge and church tax where applicable, in the amount set by the Finanzamt's prepayment notice (§37 EStG).

Corporations pay the first quarterly corporation tax prepayment for 2027, plus solidarity surcharge, as set in the prepayment notice (§31 KStG with §37 EStG).

Employers transmit the Beitragsnachweis for March 2027 to each employee's Krankenkasse; it must be there by 0:00 on this day, the fifth-last bank working day of the month (two working days before the contributions are due, §28f(3) SGB IV) — in practice, send it by the previous working day. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.

Businesses with intra-EU supplies of goods file the Zusammenfassende Meldung for February 2027 with the Federal Central Tax Office (BZSt) by the 25th of the following month (§18a UStG). Quarterly filing is allowed if intra-EU supplies stayed at or below €50,000 in each of the current and previous four quarters; intra-EU services are always reportable at least quarterly. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

The total social security contribution (health, long-term care, pension and unemployment insurance) for March 2027 must have reached the Krankenkasse by the third-last bank working day of the same month (§23(1) SGB IV); 24 and 31 December are not bank working days. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.

File the UStVA for March 2027 via ELSTER and pay the VAT due by the 10th of the following month (§18 UStG). Monthly filing applies if last year's VAT exceeded €9,000; otherwise returns are quarterly (due 10 April, July, October and January), and below €2,000 the Finanzamt can waive them. With a permanent extension (Dauerfristverlängerung) each return is due one month later. A transfer arriving within the 3-day Zahlungsschonfrist (§240(3) AO) avoids late-payment surcharges but does not move the due date. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Employers file the Lohnsteuer-Anmeldung for March 2027 via ELSTER and pay the wage tax, solidarity surcharge and church tax withheld by the 10th of the following month (§41a EStG). Monthly if last year's wage tax exceeded €5,000; quarterly above €1,080; annually (by 10 January) at or below €1,080. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Businesses with intra-EU supplies of goods file the Zusammenfassende Meldung for March 2027 with the Federal Central Tax Office (BZSt) by the 25th of the following month (§18a UStG). Quarterly filing is allowed if intra-EU supplies stayed at or below €50,000 in each of the current and previous four quarters; intra-EU services are always reportable at least quarterly. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Employers transmit the Beitragsnachweis for April 2027 to each employee's Krankenkasse; it must be there by 0:00 on this day, the fifth-last bank working day of the month (two working days before the contributions are due, §28f(3) SGB IV) — in practice, send it by the previous working day. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.

The total social security contribution (health, long-term care, pension and unemployment insurance) for April 2027 must have reached the Krankenkasse by the third-last bank working day of the same month (§23(1) SGB IV); 24 and 31 December are not bank working days. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.

File the UStVA for April 2027 via ELSTER and pay the VAT due by the 10th of the following month (§18 UStG). Monthly filing applies if last year's VAT exceeded €9,000; otherwise returns are quarterly (due 10 April, July, October and January), and below €2,000 the Finanzamt can waive them. With a permanent extension (Dauerfristverlängerung) each return is due one month later. A transfer arriving within the 3-day Zahlungsschonfrist (§240(3) AO) avoids late-payment surcharges but does not move the due date. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Employers file the Lohnsteuer-Anmeldung for April 2027 via ELSTER and pay the wage tax, solidarity surcharge and church tax withheld by the 10th of the following month (§41a EStG). Monthly if last year's wage tax exceeded €5,000; quarterly above €1,080; annually (by 10 January) at or below €1,080. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Businesses liable to trade tax pay the second quarterly Gewerbesteuer prepayment for 2027 to their municipality, in the amount set by the municipal notice (§19 GewStG).

Property owners pay one quarter of the annual Grundsteuer for 2027 to the municipality (§28 GrStG). Annual payment on 1 July is possible if applied for by 30 September of the previous year; very small amounts may be due only on 15 August or on 15 February and 15 August.

Businesses with intra-EU supplies of goods file the Zusammenfassende Meldung for April 2027 with the Federal Central Tax Office (BZSt) by the 25th of the following month (§18a UStG). Quarterly filing is allowed if intra-EU supplies stayed at or below €50,000 in each of the current and previous four quarters; intra-EU services are always reportable at least quarterly. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Employers transmit the Beitragsnachweis for May 2027 to each employee's Krankenkasse; it must be there by 0:00 on this day, the fifth-last bank working day of the month (two working days before the contributions are due, §28f(3) SGB IV) — in practice, send it by the previous working day. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.

The total social security contribution (health, long-term care, pension and unemployment insurance) for May 2027 must have reached the Krankenkasse by the third-last bank working day of the same month (§23(1) SGB IV); 24 and 31 December are not bank working days. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.

File the UStVA for May 2027 via ELSTER and pay the VAT due by the 10th of the following month (§18 UStG). Monthly filing applies if last year's VAT exceeded €9,000; otherwise returns are quarterly (due 10 April, July, October and January), and below €2,000 the Finanzamt can waive them. With a permanent extension (Dauerfristverlängerung) each return is due one month later. A transfer arriving within the 3-day Zahlungsschonfrist (§240(3) AO) avoids late-payment surcharges but does not move the due date. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Employers file the Lohnsteuer-Anmeldung for May 2027 via ELSTER and pay the wage tax, solidarity surcharge and church tax withheld by the 10th of the following month (§41a EStG). Monthly if last year's wage tax exceeded €5,000; quarterly above €1,080; annually (by 10 January) at or below €1,080. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

The second quarterly income tax prepayment for 2027, plus solidarity surcharge and church tax where applicable, in the amount set by the Finanzamt's prepayment notice (§37 EStG).

Corporations pay the second quarterly corporation tax prepayment for 2027, plus solidarity surcharge, as set in the prepayment notice (§31 KStG with §37 EStG).

Employers transmit the Beitragsnachweis for June 2027 to each employee's Krankenkasse; it must be there by 0:00 on this day, the fifth-last bank working day of the month (two working days before the contributions are due, §28f(3) SGB IV) — in practice, send it by the previous working day. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.

Businesses with intra-EU supplies of goods file the Zusammenfassende Meldung for May 2027 with the Federal Central Tax Office (BZSt) by the 25th of the following month (§18a UStG). Quarterly filing is allowed if intra-EU supplies stayed at or below €50,000 in each of the current and previous four quarters; intra-EU services are always reportable at least quarterly. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

The total social security contribution (health, long-term care, pension and unemployment insurance) for June 2027 must have reached the Krankenkasse by the third-last bank working day of the same month (§23(1) SGB IV); 24 and 31 December are not bank working days. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.

File the UStVA for June 2027 via ELSTER and pay the VAT due by the 10th of the following month (§18 UStG). Monthly filing applies if last year's VAT exceeded €9,000; otherwise returns are quarterly (due 10 April, July, October and January), and below €2,000 the Finanzamt can waive them. With a permanent extension (Dauerfristverlängerung) each return is due one month later. A transfer arriving within the 3-day Zahlungsschonfrist (§240(3) AO) avoids late-payment surcharges but does not move the due date. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Employers file the Lohnsteuer-Anmeldung for June 2027 via ELSTER and pay the wage tax, solidarity surcharge and church tax withheld by the 10th of the following month (§41a EStG). Monthly if last year's wage tax exceeded €5,000; quarterly above €1,080; annually (by 10 January) at or below €1,080. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Businesses with intra-EU supplies of goods file the Zusammenfassende Meldung for June 2027 with the Federal Central Tax Office (BZSt) by the 25th of the following month (§18a UStG). Quarterly filing is allowed if intra-EU supplies stayed at or below €50,000 in each of the current and previous four quarters; intra-EU services are always reportable at least quarterly. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Employers transmit the Beitragsnachweis for July 2027 to each employee's Krankenkasse; it must be there by 0:00 on this day, the fifth-last bank working day of the month (two working days before the contributions are due, §28f(3) SGB IV) — in practice, send it by the previous working day. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.

The total social security contribution (health, long-term care, pension and unemployment insurance) for July 2027 must have reached the Krankenkasse by the third-last bank working day of the same month (§23(1) SGB IV); 24 and 31 December are not bank working days. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.

Deadline for the 2026 income tax return filed without a tax adviser, submitted to the Finanzamt via ELSTER (seven months after the year end, §149(2) AO). Applies to everyone obliged to file; voluntary filers have four years.

Deadline for the 2026 annual VAT return filed without a tax adviser, submitted via ELSTER (seven months after the year end, §149(2) AO). Any balance is payable one month after filing.

Deadline for the 2026 corporation tax and trade tax returns filed without a tax adviser, submitted via ELSTER (seven months after the year end, §149(2) AO). Sole traders and partnerships file the trade tax return on the same date.

File the UStVA for July 2027 via ELSTER and pay the VAT due by the 10th of the following month (§18 UStG). Monthly filing applies if last year's VAT exceeded €9,000; otherwise returns are quarterly (due 10 April, July, October and January), and below €2,000 the Finanzamt can waive them. With a permanent extension (Dauerfristverlängerung) each return is due one month later. A transfer arriving within the 3-day Zahlungsschonfrist (§240(3) AO) avoids late-payment surcharges but does not move the due date. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Employers file the Lohnsteuer-Anmeldung for July 2027 via ELSTER and pay the wage tax, solidarity surcharge and church tax withheld by the 10th of the following month (§41a EStG). Monthly if last year's wage tax exceeded €5,000; quarterly above €1,080; annually (by 10 January) at or below €1,080. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Businesses liable to trade tax pay the third quarterly Gewerbesteuer prepayment for 2027 to their municipality, in the amount set by the municipal notice (§19 GewStG).

Property owners pay one quarter of the annual Grundsteuer for 2027 to the municipality (§28 GrStG). Annual payment on 1 July is possible if applied for by 30 September of the previous year; very small amounts may be due only on 15 August or on 15 February and 15 August.

Businesses with intra-EU supplies of goods file the Zusammenfassende Meldung for July 2027 with the Federal Central Tax Office (BZSt) by the 25th of the following month (§18a UStG). Quarterly filing is allowed if intra-EU supplies stayed at or below €50,000 in each of the current and previous four quarters; intra-EU services are always reportable at least quarterly. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Employers transmit the Beitragsnachweis for August 2027 to each employee's Krankenkasse; it must be there by 0:00 on this day, the fifth-last bank working day of the month (two working days before the contributions are due, §28f(3) SGB IV) — in practice, send it by the previous working day. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.

The total social security contribution (health, long-term care, pension and unemployment insurance) for August 2027 must have reached the Krankenkasse by the third-last bank working day of the same month (§23(1) SGB IV); 24 and 31 December are not bank working days. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.

File the UStVA for August 2027 via ELSTER and pay the VAT due by the 10th of the following month (§18 UStG). Monthly filing applies if last year's VAT exceeded €9,000; otherwise returns are quarterly (due 10 April, July, October and January), and below €2,000 the Finanzamt can waive them. With a permanent extension (Dauerfristverlängerung) each return is due one month later. A transfer arriving within the 3-day Zahlungsschonfrist (§240(3) AO) avoids late-payment surcharges but does not move the due date. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Employers file the Lohnsteuer-Anmeldung for August 2027 via ELSTER and pay the wage tax, solidarity surcharge and church tax withheld by the 10th of the following month (§41a EStG). Monthly if last year's wage tax exceeded €5,000; quarterly above €1,080; annually (by 10 January) at or below €1,080. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

The third quarterly income tax prepayment for 2027, plus solidarity surcharge and church tax where applicable, in the amount set by the Finanzamt's prepayment notice (§37 EStG).

Corporations pay the third quarterly corporation tax prepayment for 2027, plus solidarity surcharge, as set in the prepayment notice (§31 KStG with §37 EStG).

Employers transmit the Beitragsnachweis for September 2027 to each employee's Krankenkasse; it must be there by 0:00 on this day, the fifth-last bank working day of the month (two working days before the contributions are due, §28f(3) SGB IV) — in practice, send it by the previous working day. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.

Businesses with intra-EU supplies of goods file the Zusammenfassende Meldung for August 2027 with the Federal Central Tax Office (BZSt) by the 25th of the following month (§18a UStG). Quarterly filing is allowed if intra-EU supplies stayed at or below €50,000 in each of the current and previous four quarters; intra-EU services are always reportable at least quarterly. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

The total social security contribution (health, long-term care, pension and unemployment insurance) for September 2027 must have reached the Krankenkasse by the third-last bank working day of the same month (§23(1) SGB IV); 24 and 31 December are not bank working days. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.

File the UStVA for September 2027 via ELSTER and pay the VAT due by the 10th of the following month (§18 UStG). Monthly filing applies if last year's VAT exceeded €9,000; otherwise returns are quarterly (due 10 April, July, October and January), and below €2,000 the Finanzamt can waive them. With a permanent extension (Dauerfristverlängerung) each return is due one month later. A transfer arriving within the 3-day Zahlungsschonfrist (§240(3) AO) avoids late-payment surcharges but does not move the due date. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Employers file the Lohnsteuer-Anmeldung for September 2027 via ELSTER and pay the wage tax, solidarity surcharge and church tax withheld by the 10th of the following month (§41a EStG). Monthly if last year's wage tax exceeded €5,000; quarterly above €1,080; annually (by 10 January) at or below €1,080. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Businesses with intra-EU supplies of goods file the Zusammenfassende Meldung for September 2027 with the Federal Central Tax Office (BZSt) by the 25th of the following month (§18a UStG). Quarterly filing is allowed if intra-EU supplies stayed at or below €50,000 in each of the current and previous four quarters; intra-EU services are always reportable at least quarterly. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Employers transmit the Beitragsnachweis for October 2027 to each employee's Krankenkasse; it must be there by 0:00 on this day, the fifth-last bank working day of the month (two working days before the contributions are due, §28f(3) SGB IV) — in practice, send it by the previous working day. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.

The total social security contribution (health, long-term care, pension and unemployment insurance) for October 2027 must have reached the Krankenkasse by the third-last bank working day of the same month (§23(1) SGB IV); 24 and 31 December are not bank working days. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.

File the UStVA for October 2027 via ELSTER and pay the VAT due by the 10th of the following month (§18 UStG). Monthly filing applies if last year's VAT exceeded €9,000; otherwise returns are quarterly (due 10 April, July, October and January), and below €2,000 the Finanzamt can waive them. With a permanent extension (Dauerfristverlängerung) each return is due one month later. A transfer arriving within the 3-day Zahlungsschonfrist (§240(3) AO) avoids late-payment surcharges but does not move the due date. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Employers file the Lohnsteuer-Anmeldung for October 2027 via ELSTER and pay the wage tax, solidarity surcharge and church tax withheld by the 10th of the following month (§41a EStG). Monthly if last year's wage tax exceeded €5,000; quarterly above €1,080; annually (by 10 January) at or below €1,080. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Businesses liable to trade tax pay the fourth quarterly Gewerbesteuer prepayment for 2027 to their municipality, in the amount set by the municipal notice (§19 GewStG).

Property owners pay one quarter of the annual Grundsteuer for 2027 to the municipality (§28 GrStG). Annual payment on 1 July is possible if applied for by 30 September of the previous year; very small amounts may be due only on 15 August or on 15 February and 15 August.

Employers transmit the Beitragsnachweis for November 2027 to each employee's Krankenkasse; it must be there by 0:00 on this day, the fifth-last bank working day of the month (two working days before the contributions are due, §28f(3) SGB IV) — in practice, send it by the previous working day. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.

Businesses with intra-EU supplies of goods file the Zusammenfassende Meldung for October 2027 with the Federal Central Tax Office (BZSt) by the 25th of the following month (§18a UStG). Quarterly filing is allowed if intra-EU supplies stayed at or below €50,000 in each of the current and previous four quarters; intra-EU services are always reportable at least quarterly. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

The total social security contribution (health, long-term care, pension and unemployment insurance) for November 2027 must have reached the Krankenkasse by the third-last bank working day of the same month (§23(1) SGB IV); 24 and 31 December are not bank working days. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.

File the UStVA for November 2027 via ELSTER and pay the VAT due by the 10th of the following month (§18 UStG). Monthly filing applies if last year's VAT exceeded €9,000; otherwise returns are quarterly (due 10 April, July, October and January), and below €2,000 the Finanzamt can waive them. With a permanent extension (Dauerfristverlängerung) each return is due one month later. A transfer arriving within the 3-day Zahlungsschonfrist (§240(3) AO) avoids late-payment surcharges but does not move the due date. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

Employers file the Lohnsteuer-Anmeldung for November 2027 via ELSTER and pay the wage tax, solidarity surcharge and church tax withheld by the 10th of the following month (§41a EStG). Monthly if last year's wage tax exceeded €5,000; quarterly above €1,080; annually (by 10 January) at or below €1,080. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

The fourth quarterly income tax prepayment for 2027, plus solidarity surcharge and church tax where applicable, in the amount set by the Finanzamt's prepayment notice (§37 EStG).

Corporations pay the fourth quarterly corporation tax prepayment for 2027, plus solidarity surcharge, as set in the prepayment notice (§31 KStG with §37 EStG).

Employers transmit the Beitragsnachweis for December 2027 to each employee's Krankenkasse; it must be there by 0:00 on this day, the fifth-last bank working day of the month (two working days before the contributions are due, §28f(3) SGB IV) — in practice, send it by the previous working day. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.

Businesses with intra-EU supplies of goods file the Zusammenfassende Meldung for November 2027 with the Federal Central Tax Office (BZSt) by the 25th of the following month (§18a UStG). Quarterly filing is allowed if intra-EU supplies stayed at or below €50,000 in each of the current and previous four quarters; intra-EU services are always reportable at least quarterly. The 2027 date follows the statutory rule; the official 2027 calendars were not yet published when this was checked.

The total social security contribution (health, long-term care, pension and unemployment insurance) for December 2027 must have reached the Krankenkasse by the third-last bank working day of the same month (§23(1) SGB IV); 24 and 31 December are not bank working days. The 2027 date is computed from the statutory rule; Krankenkassen had not published 2027 tables when this was checked.