Deadlines

The German company tax calendar — every deadline your GmbH or UG faces, in English

German company deadlines come from several laws at once — VAT law, the fiscal code, corporate tax law and the Commercial Code — and nobody hands you the consolidated list in English. Here it is: the recurring dates for a standard GmbH or UG, what each one is, and what happens if you miss it. Dates falling on weekends or public holidays shift to the next business day.

Monthly and quarterly

  • 10th — VAT advance return (UStVA) for the previous month or quarter, filing and payment (§ 18 UStG). A permanent extension (Dauerfristverlängerung) moves this back one month; monthly filers pay a special advance payment for it.
  • 10th — payroll tax return (Lohnsteuer-Anmeldung) and payment, if the company runs payroll (§ 41a EStG); frequency depends on the payroll tax volume.
  • 25th — EC Sales List (Zusammenfassende Meldung) for intra-EU supplies and services in the prior period (§ 18a UStG).

Quarterly prepayments

  • March 10, June 10, September 10, December 10 — corporate income tax prepayments with solidarity surcharge (§ 31 KStG i.V.m. § 37 EStG).
  • February 15, May 15, August 15, November 15 — trade tax prepayments to the municipality (§ 19 GewStG).
  • Prepayments follow the last assessment; if profits collapse, an adjustment application lowers them — worth doing, the cash stays with you.

Annual

  • July 31 of the following year — corporate income tax return, trade tax return and annual VAT return (§ 149 AO); with a tax advisor preparing, the last day of February of the second following year.
  • With the corporate return — the E-Bilanz, the electronic tax balance sheet (§ 5b EStG).
  • Six months after year end (small and micro companies) — the annual financial statements must be prepared (§ 264 HGB); larger companies: three months.
  • Twelve months after year end — disclosure with the Company Register (§ 325 HGB); missing it triggers penalty proceedings from 2,500 euros.

What missing a deadline costs

Late tax filings accrue a Verspätungszuschlag — for annual returns at least 25 euros per started month once the statutory trigger is met — and late payment adds a Säumniszuschlag of 1% of the rounded amount per month. The disclosure deadline is enforced separately by the Federal Office of Justice with escalating penalty orders.

Inside the software, the tax calendar tracks these dates per entity and fiscal year, and the deadline monitor can remind you before they bite — in English.

Frequently asked questions

When are the annual tax returns of a GmbH due?

July 31 of the following year for corporate income tax, trade tax and annual VAT — or the last day of February of the second following year if a tax advisor prepares them.

What is due monthly?

Typically the VAT advance return and, with employees, the payroll tax return — both by the 10th. The EC Sales List follows on the 25th where intra-EU transactions exist.

Can prepayments be reduced mid-year?

Yes. Prepayments follow the last assessment, and an adjustment application based on the current forecast lowers them — a routine, worthwhile step when profits drop.

Is the disclosure deadline a tax deadline?

No — it comes from the Commercial Code (§ 325 HGB): annual financial statements must reach the Company Register within twelve months of year end, enforced with penalties from 2,500 euros. The software handles that filing too.