Germany Tax Calendar 2026 and 2027: All Deadlines for Freelancers & GmbHs

Missing a German tax deadline costs hundreds of euros in late-filing surcharges, and in the worst case an estimated assessment from the Finanzamt. This Germany tax calendar covers every key date in 2026 and 2027 for freelancers, self-employed, and GmbHs in one place: income tax, VAT pre-returns, prepayments, EC sales list, and trade tax.

At a glance: the deadlines that matter in 2026 and 2027

The rule that governs all of them: if a deadline lands on a Saturday, Sunday, or public holiday, it shifts to the next business day (§ 108 (3) AO). Every date in this calendar is already adjusted for nationwide public holidays. Regional public holidays where your Finanzamt is located can push individual dates further back.

What shifts in 2027

The 2027 calendar is less friendly than 2026. Four UStVA dates and two quarterly EC sales lists fall on a weekend, and one public holiday pushes a prepayment date:

The May date is the one most often missed: 15 May 2027 is a Saturday, and the following Monday is Whit Monday (Pfingstmontag), a nationwide public holiday. The trade tax prepayment is therefore only due on Tuesday 18 May 2027. Corpus Christi on 27 May 2027, by contrast, only applies in parts of Germany.

Income tax: the annual return and prepayments

The income tax return is the headline deadline of the year. Without an adviser it must reach the Finanzamt by the end of July; with a tax adviser (Steuerberater) or Lohnsteuerhilfeverein, by the end of February of the year after next:

Self-employed people must file even in a loss year. The return includes the EÜR cash-basis P&L and (if you are gewerblich (commercial)) the trade tax return. Common mistakes are covered in our German tax filing mistakes guide.

If your prior-year tax bill was at least €400, the Finanzamt sets quarterly prepayments. Each falls on the 10th of the last month of the quarter. In 2026 and 2027 none of them lands on a weekend:

If your income drops, you can apply for a reduction (Herabsetzungsantrag) at any time, and the Finanzamt adjusts the remaining quarters. More detail in our self-employed tax prepayment guide.

VAT pre-return (UStVA) 2026 and 2027

Depending on your prior-year VAT liability, the UStVA is due monthly, quarterly, or annually, always by the 10th of the following month. What counts is arrival at the Finanzamt through ELSTER.

Monthly filers (without the filing extension):

Quarterly filers (without the filing extension):

How the grace period, the filing frequency and the penalties work in detail is covered in VAT Deadlines Germany.

Permanent filing extension (Dauerfristverlängerung): one extra month

A Dauerfristverlängerung moves all your UStVA deadlines back by a full month permanently, the 10th of the following month becomes the 10th of the month after that. You apply electronically via ELSTER, and it stays valid until you cancel it. Monthly filers, however, declare and pay the special prepayment again every year.

The special prepayment (Sondervorauszahlung) applies to monthly filers only: it is one eleventh of the sum of your prior-year prepayments and is offset against your December UStVA, so you don't lose the money, you just lend it to the tax office interest-free. With the extension, for example, the UStVA for January 2027 is due on 10 March 2027 rather than 10 February. How the application works and who it pays off for is in our VAT deadlines guide.

EC sales list (Zusammenfassende Meldung) for EU B2B

Selling goods or services to businesses in other EU countries means filing a Zusammenfassende Meldung (ZM) with the Bundeszentralamt für Steuern, regardless of whether you otherwise file monthly or quarterly. The deadline is the 25th of the month after quarter end, also weekend-adjusted:

If your intra-EU supplies of goods exceed €50,000 in a quarter, the ZM becomes monthly, due on the 25th of the following month. For services it stays quarterly. What belongs in the report is explained in the EC sales list guide.

Trade tax and corporation tax for GmbHs and UGs

Limited companies (GmbH, UG) have the densest schedule, because corporation tax and trade tax prepayments run on top of the UStVA. The prepayment dates below are already shifted to the next business day:

Disclosure is due 12 months after the end of the financial year. The dates in the table apply to a financial year that matches the calendar year. Micro-entities may deposit rather than publish, in which case the accounts are only visible on request.

How to verify the KSt and GewSt prepayment calculation is explained in our GmbH tax prepayment guide. The annual return workflow is in the GmbH tax return guide.

Payroll tax and social security (if you employ people)

If you have employees or mini-jobbers, payroll tax is due monthly, quarterly, or annually, always by the 10th of the following month, with the same shifts as the UStVA. Frequency depends on prior-year payroll tax withheld:

One thing that's easy to miss: social security contributions are not due on the 10th but already on the third-to-last banking day of the current month, the money must have reached the health insurer by then. You report the estimated amount by the fifth-to-last banking day at the latest. Unlike the tax deadlines, there is no grace period here.

Late-filing surcharge, late-payment surcharge, and the 3-day grace period

Two terms get mixed up constantly, and they mean different things:

The late-filing surcharge becomes mandatory from month 15 after the end of the assessment period, before that it is at the Finanzamt's discretion. For payment there is also a three-day grace period (§ 240 Abs. 3 AO): if the money arrives within three days of the due date, no late-payment surcharge applies. But this grace period only covers bank transfers and direct debits (not cash or cheque) and not the filing of the return itself. How both surcharges are calculated is covered in our late-filing and late-payment penalty guide.

Need more time? Apply for an extension via ELSTER before the deadline lapses. Accepted reasons include illness, missing documents, or delays outside your control. If the resulting assessment is wrong, see the tax assessment appeal guide.

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2026 Germany tax calendar at a glance

2027 Germany tax calendar at a glance

Frequently asked questions about the 2026 and 2027 tax calendar

What happens if the 10th falls on a weekend?

The deadline automatically moves to the next business day. Example: the UStVA for December 2025 would be due on 10 January 2026, because that's a Saturday, the 12th of January applies.

When is the 2025 tax return due?

Without a tax adviser, 31 July 2026; with a Steuerberater or Lohnsteuerhilfeverein, 1 March 2027 (the statutory 28 February 2027 falls on a Sunday).

When is the 2026 tax return due?

On 2 August 2027 if you file on your own, because the statutory 31 July falls on a Saturday. With a tax adviser or Lohnsteuerhilfeverein the deadline extends to 29 February 2028.

Which UStVA dates shift in 2027?

Four of them. The UStVA for December 2026 is due on 11 January, for March/Q1 on 12 April, for June/Q2 on 12 July and for September/Q3 on 11 October 2027. All other monthly dates stay on the 10th.

Why is the May 2027 trade tax prepayment only due on the 18th?

The statutory 15 May 2027 is a Saturday. The next working day would be Monday 17 May, but that is Whit Monday, a nationwide public holiday. The due date therefore moves to Tuesday 18 May 2027.

By when do I need to apply for the filing extension?

Monthly filers by 10 February, together with declaring and paying the special prepayment. Quarterly filers by 10 April 2026 or 12 April 2027, with no special prepayment. An extension already in place stays valid, but monthly filers must declare the special prepayment again every year.

Do I have to file a UStVA as a Kleinunternehmer?

No. If you use the small-business rule (Kleinunternehmerregelung), you charge no VAT and generally file no UStVA, only an annual VAT return may be requested.

Can I get a deadline extended?

Yes. For the UStVA, permanently via the Dauerfristverlängerung (+1 month); for the annual return, via a reasoned application through ELSTER, for instance illness or missing documents.

What does a missed deadline cost?

Filing late: at least €25 per month (late-filing surcharge). Paying late: 1% per month on the unpaid amount (late-payment surcharge), plus, in the worst case, an estimated assessment that is usually higher than your actual tax.

Does the 3-day grace period also cover filing?

No. The grace period only covers payment by bank transfer or direct debit, not submitting the return. The return itself must always reach the Finanzamt on time.

What happens if a deadline falls on a regional public holiday?

It shifts as well, based on the public holiday where your Finanzamt is located. Corpus Christi on 27 May 2027, for example, only applies in parts of Germany. The dates in this calendar account for nationwide public holidays only.

Expert opinion

Once you get into a cadence, the tax calendar becomes natural, and it sets up your accounting habit.

Conclusion

Keep this calendar pinned and you avoid late surcharges and inflated estimated assessments. The dates that matter most: the 10th of the following month for UStVA, the 25th for the ZM, 10 March/June/September/December for prepayments, 31 July 2026 for your 2025 annual returns and 2 August 2027 for your 2026 returns. In 2027, also remember 11 January (UStVA December 2026) and 18 May (trade tax after Whitsun). Norman reminds you of each of these deadlines automatically and files the returns for you, for freelancers and self-employed just as for GmbHs and UGs.