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.

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:

• 10 March 2026 (Q1)
• 10 June 2026 (Q2)
• 10 September 2026 (Q3)
• 10 December 2026 (Q4)

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.

Filing frequency thresholds:

• Over €9,000 VAT last year → monthly
• €2,000 – €9,000 → quarterly
• Under €2,000 or Kleinunternehmer → annual or exempt

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

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:

• 26 January 2026 (Q4 2025 — 25th is a Sunday)
• 27 April 2026 (Q1 2026 — 25th is a Saturday)
• 27 July 2026 (Q2 2026 — 25th is a Saturday)
• 26 October 2026 (Q3 2026 — 25th is a Sunday)

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:

• Trade tax (Gewerbesteuer) prepayments: 16 Feb, 15 May, 17 Aug, 16 Nov 2026
• Corporation tax (Körperschaftsteuer) prepayments: 10 Mar, 10 Jun, 10 Sep, 10 Dec 2026
• Annual accounts + KSt, GewSt, VAT returns 2025: 31 July 2026 (no adviser)
• Unternehmensregister disclosure: 12 months after end of fiscal year

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 (Lohnsteuer) 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:

• Over €5,000 → monthly
• €1,080 – €5,000 → quarterly
• Under €1,080 → annual

Late surcharges and extensions

Miss a deadline and you pay a late surcharge of at least €25 per started month or 0.25% of assessed tax. From month 15 after the assessment period the surcharge is mandatory — before that it is at the Finanzamt's discretion.

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.

2026 Germany tax calendar at a glance

January 2026

• 12: UStVA December/Q4 2025
• 26: ZM Q4 2025

February 2026

• 10: UStVA January
• 16: Trade tax prepayment Q1

March 2026

• 10: UStVA February, income tax + KSt prepayment Q1

April 2026

• 10: UStVA Q1/March
• 27: ZM Q1

May 2026

• 11: UStVA April
• 15: Trade tax prepayment Q2

June 2026

• 10: UStVA May, income tax + KSt prepayment Q2

July 2026

• 10: UStVA Q2/June
• 27: ZM Q2
• 31: Income tax, EÜR, annual VAT, GewSt, KSt returns 2025

August 2026

• 10: UStVA July
• 17: Trade tax prepayment Q3

September 2026

• 10: UStVA August, income tax + KSt prepayment Q3

October 2026

• 12: UStVA Q3/September
• 26: ZM Q3

November 2026

• 10: UStVA October
• 16: Trade tax prepayment Q4

December 2026

• 10: UStVA November, income tax + KSt prepayment Q4

Never miss a deadline with Norman

Norman reminds you automatically of every relevant deadline and files UStVA, ZM, EÜR, and your annual return directly from the app. Freelancers and self-employed use Norman taxes for self-employed from €12/month, while GmbHs and UGs pick Norman taxes for UG/GmbH.

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.