German Tax Calendar: Key Deadlines for Freelancers and Small Businesses
Missing a German tax deadline triggers automatic penalties. Here are the dates that matter and what happens if you miss them.
German tax administration runs on strict deadlines. Unlike some countries where late filing is a minor inconvenience, in Germany a late advance VAT return (Umsatzsteuer-Voranmeldung) triggers an automatic late filing surcharge (Verspätungszuschlag) and potentially a late payment surcharge (Säumniszuschlag). Getting the calendar right is not optional.
The Recurring Deadlines
Advance VAT Return (Umsatzsteuer-Voranmeldung). Filed electronically via ELSTER. Due by the 10th of the month following the reporting period. If you file monthly (required if your previous year’s VAT liability exceeded 7,500 EUR), that means the 10th of every month. If you file quarterly, it’s the 10th of April, July, October, and January. You can apply for a permanent deadline extension (Dauerfristverlängerung) that pushes each deadline one month later, in exchange for a one-time advance payment of 1/11th of your previous year’s VAT liability.
Payroll Tax Declaration (Lohnsteuer-Anmeldung). If you have employees, payroll tax declarations are due monthly or quarterly depending on your total payroll tax liability. Due on the 10th of the following month.
Annual Deadlines
Income Tax Return (Einkommensteuererklärung). For self-filers, due July 31st of the following year. So for the 2025 tax year, the deadline is July 31, 2026. If filed through a tax advisor (Steuerberater), the deadline is extended to the end of February of the year after that (February 28, 2027 for the 2025 tax year).
Annual VAT Return (Umsatzsteuererklärung). Same deadline as the income tax return (Einkommensteuererklärung). July 31st for self-filers, end of February the following year through a tax advisor (Steuerberater).
Trade Tax Return (Gewerbesteuererklärung). Required if you operate a trade business (not applicable to freelancers in liberal professions). Same deadlines as above.
Corporate Tax Return (Körperschaftsteuererklärung). For GmbH and other corporations. Same deadlines.
Key Dates at a Glance
| Deadline | What |
|---|---|
| 10th of each month | Monthly USt-Voranmeldung (if applicable) |
| 10th of April, July, October, January | Quarterly USt-Voranmeldung (if applicable) |
| July 31st | Einkommensteuererklärung (self-filers) |
| July 31st | Umsatzsteuererklärung (self-filers) |
| End of February | Tax returns filed through a tax advisor (Steuerberater) |
What Happens When You Miss a Deadline
A late advance VAT return (Umsatzsteuer-Voranmeldung): automatic late filing surcharge (Verspätungszuschlag) of up to 10% of the assessed tax, minimum 25 EUR. Repeated late filings increase the surcharge. If you also fail to pay the tax on time, a late payment surcharge (Säumniszuschlag) of 1% per month applies.
A late income tax return (Einkommensteuererklärung) filed through a tax advisor (Steuerberater): the tax office (Finanzamt) may estimate your income and issue a preliminary assessment, which you then have to contest once you file the actual return.
The Dauerfristverlängerung Trick
Most self-employed people and small businesses apply for the permanent deadline extension (Dauerfristverlängerung) for their advance VAT returns (Umsatzsteuer-Voranmeldungen). The one-month extension is almost always worth the advance payment it requires. It gives you more time to close your books properly before filing, and it creates a buffer for the inevitable months where other things take priority. Your tax advisor (Steuerberater) can set this up with a single application.