Taxes

Taxes

2025 tax calendar: tax deadlines for individuals and self-employed

2025 tax calendar: tax deadlines for individuals and self-employed

Peter

Peter

Founder & CEO

Founder & CEO

Updated on:

Updated on:

Nov 26, 2024

Nov 26, 2024

Missing tax deadlines can lead to unnecessary penalties and extra stress. Mark the relevant tax deadlines in your digital calendar to ensure smooth sailing. 

The earlier you submit your documents, the more time you have for fun stuff (basically, anything else in life). To make things easier, we’ve gathered the key deadlines and a summary tax calendar.


The key tax deadline for 2025: Income Tax

The income tax return forms the basis for determining your tax liability. This is your only tax declaration if you are an employee without self-employment. Submitting income tax declarations is mandatory for some citizens and highly recommended to everyone else.

On the contrary, as a self-employed individual in Germany, you’re obligated to submit a tax return. But don’t worry—it’s not as complex as it might seem. You can do it through ELSTER for free or with simple tax software like Norman. 

The income tax deadline in 2025 for 2024 is July 31, 2025. If you work with a tax advisor, the deadline extends to March 1, 2026, giving you additional time to prepare for the tax filing.

Income Tax Deadlines for 2024:

  • Without tax advisor: July 31, 2025

  • With tax advisor: March 1, 2026


Advance income tax payments

Most self-employed are also required to make advance income tax prepayments. The deadline is the 10th of the last month of the quarter—the 10th of March, June, September, or December. The Finanzamt communicates the prepayment size, which is the same for all four payments during the year. 

Employees shouldn’t worry about this, as employers already make pre-payments with every salary. 

Pro tip: If your income is unexpectedly lower than expected and these advance payments become burdensome, let Finanzamy know you aren’t earning enough and ask to lower the advance amounts.


EÜR and annual VAT deadlines

Remember to file the VAT return and EÜR (income surplus statement) with your income tax return. EÜR is an attachment to the income tax return that states the income from self-employment. Annual VAT declaration is a separate tax declaration. 

EÜR and VAT declaration deadlines are the same as the income tax - July 31, 2025.


Other key tax deadlines in 2025

Advance VAT returns 2025

The VAT advance return is due monthly, quarterly, or annually, depending on your tax liability:

  • Monthly Filers: By the 10th of the following month.

  • Quarterly Filers: April 10, July 10, October 10, and January 10 of the following year.

The VAT advance return ensures that the tax office is updated on how much VAT you’ve collected and how much input tax (VAT paid on business expenses) you can deduct. To recap, your filing frequency depends on the previous year's tax liability:

  • Monthly Filing: Tax liability exceeded €7,500 in the last year.

  • Quarterly Filing: Tax liability between €1,000 and €7,500.

  • Annual Filing: Tax liability below €1,000 or if you qualify as a small business.

🤖   With Norman's Accounting Autopilot, VAT advance returns are handled in just a few minutes, and you’ll always get timely reminders. Start for free!


Recapitulative Statement 2025

The EU sales summary report (Zusammenfassende Meldung, ZM) is mandatory for freelancers and businesses providing goods or services within the EU. It informs the tax office about transactions with business partners in other EU countries. This report is submitted in addition to the VAT advance return and is crucial for the EU to monitor intra-EU trade.

  • Quarterly Filing: By the 25th of the month following the quarter's end (e.g., April 25, 2025, for Q1).

  • Monthly Filing: Required if the previous year’s EU transactions exceeded €50,000.

ZM is not a tax! It’s just a declaration listing your EU clients with their VAT IDs.

👩‍💻   Norman automates your Zusammenfassende Meldung directly from your invoicing data, making filing fast and stress-free.


When is the trade tax return deadline in 2025?

Trade tax returns are mandatory for sole traders in Germany (Gewerbetreibende:r) and are filed annually. This return determines your business tax liability for the previous year, calculated based on your business income minus applicable allowances ~24,500 €. The deadline aligns with general tax return deadlines:

  • Without a Tax Consultant: trade tax returns for 2024 must be submitted by July 31, 2025.

😌   If you are a Freiberufler:in - you don’t need to worry about the trade tax.


Missed deadlines and consequences

Failing to meet tax deadlines can have financial consequences. 

  • Late Filing Penalty: A minimum of €25 per late month or 0.25% of your assessed tax. This penalty is applied automatically starting August 1, 2025. Before that, penalties are at the discretion of the tax office.

  • Additional Penalties: You may face interest charges, fines, or a tax audit.

If you’re due a refund or owe no taxes, penalties may be waived at the tax office's discretion.


Requesting a Deadline Extension

If you can’t meet a deadline, you can apply for an extension in advance. Valid reasons include illness, relocation, or missing documents beyond your control.


Effortless tax filing

By keeping track of these tax deadlines, you can avoid penalties and focus on running your business. With Norman as your tax co-pilot—you’re set for a hassle-free 2025!


2025 tax calendar

  • January: 

    • 10th: advance VAT deadline for Q4/December 2024

    • 25th: ZM for Q4/December 2024

  • February: 

    • 10th: advance VAT deadline for January 2025

  • March: 

    • 10th: advance VAT deadline for February

    • 10th: advance income tax pre-payment for Q1

  • April: 

    • 10th: advance VAT deadline for Q1/March 2025

    • 25th: ZM for Q1/March 2025

  • May: 

    • 10th: advance VAT deadline for April

  • June: 

    • 10th: advance VAT deadline for May

    • 10th: advance income tax pre-payment for Q2

  • July: 

    • 10th: advance VAT deadline for Q2/June

    • 25th: ZM for Q2/June

    • 31st: annual VAT, EÜR, and income tax

  • August: 

    • 10th: advance VAT deadline for July

  • September: 

    • 10th: advance VAT deadline for August

    • 10th: advance income tax pre-payment for Q3

  • October: 

    • 10th: advance VAT deadline for Q3/September

    • 25th: ZM for Q3/September

  • November: 

    • 10th: advance VAT deadline for October

  • December

    • 10th: advance VAT deadline for November

    • 10th: advance income tax pre-payment for Q4

© 2024 Norman AI GmbH

© 2024 Norman AI GmbH

© 2024 Norman AI GmbH