Germany Tax Calendar 2026: 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 for 2026 covers every key date 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

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. Every date in this calendar is already adjusted.

Income tax 2026: the headline deadline

Your income tax return for tax year 2025 must reach the Finanzamt by 31 July 2026 if you file on your own. With a tax adviser (Steuerberater) or Lohnsteuerhilfeverein, the deadline shifts to 1 March 2027 (the statutory 28 February falls on a Sunday).

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.

Income tax prepayments 2026

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:

If your income drops, you can apply for a reduction (Herabsetzungsantrag). More detail in our self-employed tax prepayment guide.

VAT pre-return (UStVA) 2026

Depending on your prior-year VAT liability, the UStVA is due monthly, quarterly, or annually — always by the 10th of the following month. If the 10th falls on a weekend or public holiday, the deadline shifts to the next business day.

The full month-by-month VAT schedule is in VAT Deadlines Germany 2026.

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.

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. How the application works and who it pays off for is in our VAT filing extension 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. The deadline is the 25th of the month after quarter end — also weekend-adjusted:

If your prior-year EU sales exceeded €50,000, the ZM is due monthly.

Trade tax and corporation tax for GmbHs and UGs

Limited companies (GmbH, UG) have extra obligations. The prepayment dates below are already shifted to the next business day:

How to verify the KSt and GewSt prepayment calculation is explained in our GmbH tax prepayment guide. The annual return workflow is in GmbH tax return 2026.

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. 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.

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

Frequently asked questions about the 2026 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).

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.

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 — and 31 July 2026 as the hard stop for your 2025 annual returns. 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.