Germany Tax Calendar 2027: All Deadlines for Freelancers & GmbHs

The 2027 German tax calendar has three traps that did not exist in 2026: the UStVA for December 2026 slips to 11 January, the Q2 trade tax prepayment lands on 18 May because Whit Monday blocks the 17th, and the annual returns for 2026 are only due on 2 August 2027 because 31 July is a Saturday. This calendar lists every 2027 deadline for freelancers, self-employed people and GmbHs, already correctly shifted.

Key takeaways

• UStVA (VAT pre-return): always the 10th of the following month. In 2027 shifted to 11 January, 12 April, 12 July and 11 October.
• Income tax and corporation tax prepayments: 10 March, 10 June, 10 September, 10 December 2027, all four fall on working days.
• EC sales list (ZM): 25 January, 26 April, 26 July, 25 October 2027.
• Trade tax prepayments: 15 February, 18 May (after Whit Monday), 16 August, 15 November 2027.
• Annual returns for 2026: without a tax adviser 2 August 2027, with an adviser 29 February 2028.
• Apply for the 2027 filing extension: monthly filers by 10 February, quarterly filers by 12 April.

At a glance: the deadlines that matter in 2027

The rule above all others: if a deadline falls on a Saturday, Sunday or public holiday, it automatically moves to the next working day (§ 108 (3) AO). Every date in this calendar already reflects that. For the current year, see the Germany tax calendar 2026.

What changes in 2027 compared to 2026

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. Also watch for regional public holidays where your Finanzamt is located, such as Corpus Christi on 27 May 2027: they can push individual dates further back but do not apply nationwide.

VAT pre-returns (UStVA) 2027: every date

Depending on your previous year's VAT liability, the UStVA is due monthly, quarterly or not at all, always by the 10th of the following month. What counts is arrival at the Finanzamt through ELSTER.

Monthly filers 2027 (without the filing extension):

Quarterly filers 2027 (without the filing extension):

The full mechanics including the grace period and penalties are covered in the VAT deadlines guide.

The 2027 filing extension: two cut-off dates

With a Dauerfristverlängerung (permanent filing extension) the Finanzamt moves all your UStVA deadlines back by exactly one month, so the 10th of the following month becomes the 10th of the month after that. You apply electronically through ELSTER and it stays valid until you withdraw it. An existing extension does not need to be re-applied for each year, but monthly filers must declare and pay the special prepayment again every year.

The special prepayment applies to monthly filers only. It equals one eleventh of your 2026 prepayments and is offset against the UStVA for December 2027, so you do not lose the money, but you do lend it to the Finanzamt interest-free for a year. When that still pays off is covered in the VAT filing extension guide.

With the extension in place, the 2027 monthly dates move accordingly: the UStVA for January is due on 10 March rather than 10 February, and the one for December 2026 on 10 February rather than 11 January 2027.

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Income tax 2027: prepayments and the annual return

If your tax bill for the previous year was at least €400, the Finanzamt sets quarterly prepayments. In 2027 all four dates fall on working days, so nothing shifts:

If your profit has dropped, you can apply for a reduction of the prepayments at any time and the Finanzamt adjusts the remaining quarters. How to check the amount and justify the application is covered in the guide to estimated tax payments.

The income tax return for 2026 must reach the Finanzamt by 2 August 2027 if you file on your own: the statutory 31 July 2027 is a Saturday and 1 August is a Sunday. With a tax adviser or Lohnsteuerhilfeverein the deadline extends to 29 February 2028 (2028 is a leap year, so the last day of February is the 29th).

Self-employed people must file even in a loss year. The return includes the Anlage EÜR cash-basis P&L and, if you are trading commercially, the trade tax return. The most common mistakes are covered in the tax return mistakes guide.

EC sales list (ZM) 2027

If you sell goods or services to businesses in other EU countries, you must file an EC sales list 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:

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 2027 for GmbHs and UGs

Corporations have the densest schedule, because corporation tax and trade tax prepayments run on top of the UStVA:

For a GmbH whose financial year matches the calendar year, that last line means the 2026 annual accounts must be published by 31 December 2027. Micro-entities may deposit rather than publish, in which case the accounts are only visible on request.

How to check the corporation and trade tax prepayment amounts is covered in GmbH tax prepayments, and the full annual return process in the GmbH tax return guide.

Payroll tax and social security 2027

If you employ staff or minijobbers, the payroll tax return is due by the 10th of the following month, with the same shifts as the UStVA (11 January, 12 April, 12 July, 11 October 2027):

Often overlooked: social security contributions are not due on the 10th but on the third-to-last banking day of the current month, and 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.

What a missed 2027 deadline costs

The late-filing surcharge is initially at the Finanzamt's discretion and becomes mandatory from the 15th month after the end of the assessment period. For payment there is an additional three-day grace period (§ 240 (3) AO): if the money arrives up to three days after the due date, no late-payment penalty applies. The grace period only covers bank transfers and direct debits and never the filing of the return itself. How both charges are calculated is covered in the late filing and payment penalty guide.

If you need more time for an annual return, you can apply for an extension through ELSTER before the deadline passes. Accepted reasons are illness, missing documents, or delays outside your control.

Germany tax calendar 2027, every date at a glance

Frequently asked questions about the 2027 tax calendar

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 2027 filing extension?

Monthly filers by 10 February 2027, together with declaring and paying the special prepayment. Quarterly filers by 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 in 2027 as a Kleinunternehmer?

No. If you use the small-business rule you do not charge VAT and file no UStVA. The Finanzamt can still request an annual VAT return.

Does the three-day grace period also cover filing?

No. The grace period only applies to payment by bank transfer or direct debit, never to submitting the return. The filing 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.

Conclusion

2027 is a year full of shifted dates: four UStVA deadlines, two ZM quarters, two trade tax dates and the annual returns all fall on a weekend or behind a public holiday. The ones to remember are 11 January (UStVA December 2026), 10 February (filing extension for monthly filers), 18 May (trade tax after Whitsun) and 2 August 2027 as the big cut-off for all 2026 annual returns. Norman reminds you of every one of them automatically and files the returns directly, for self-employed people as well as GmbHs and UGs.