Tax calendar 2026

Preliminary VAT return

• for monthly VAT prepayments for December 2025
• for monthly VAT prepayments with permanent deadline extension for November 2025
• for quarterly VAT prepayments for the 4th quarter of 2025

Preliminary wage tax return

• for monthly wage tax prepayments for December 2025
• for quarterly wage tax prepayments for the 4th quarter of 2025
• for annual wage tax prepayment for 2025

Withholding tax return for dividends, licence fees, remuneration for supervisory board members, artists, athletes etc. to recipients abroad for the 4th quarter of 2025 to Federal Central Tax Office (BZSt)

Statement of social security contribution for January 2026 to the respective health insurance company

Recapitulative statement for intra-Community supplies of goods for:

• December 2025

For intra-Community supply of services for:

• 4th quarter of 2025

Payment of social security contribution for January 2026

Tax return for 4th quarter of 2025 to Federal Central Tax Office (BZSt)

Preliminary VAT return

• for monthly VAT prepayments for January 2026
• for monthly VAT prepayments with permanent deadline extension for December 2026
• for quarterly permanent deadline extension for the 4th quarter of 2026

Application for permanent deadline extension concerning VAT returns for 2026

Payment 1/11 amount for permanent deadline extension for 2026

Preliminary wage tax return

• for monthly wage tax prepayments for January 2026

Annual statement for social security contributions for 2025

Statement of social security contribution for February 2026 to the respective health insurance company. The contribution statement must be submitted no later than February 22, 2026, by 12:00 midnight. As the deadline falls on a weekend or public holiday, the last working day before the deadline has been set as the submission deadline.

Recapitulative statement for intra-Community supplies of goods for:

• January 2026

Payment of social security contribution for February 2026

Deadline for reporting the acquisition or change of a shareholding in a foreign partnerships or corporation or the establishment or change of foreign businesses or business establishments in 2024

Annual wage tax statement for 2025

Preliminary VAT return

• for monthly VAT prepayments for February 2026
• for monthly VAT prepayments with permanent deadline extension for January 2026

Preliminary wage tax return

• for monthly wage tax prepayments for February 2026

Statement of social security contribution for March 2026 to the respective health insurance company

Recapitulative statement for intra-Community supplies of goods for:

• February 2026

Payment of social security contribution for March 2026

Preliminary VAT return

• for monthly VAT prepayments for March 2026
• for monthly VAT prepayments with permanent deadline extension for February 2026
• for quarterly VAT prepayments for the 1st quarter of 2026

Withholding tax return for dividends, licence fees, remuneration for supervisory board members, artists, athletes etc. to recipients abroad for the 1st quarter of 2026 to the Federal Central Tax Office (BZSt)

Preliminary wage tax return

• for monthly wage tax prepayments for March 2026
• for quarterly wage tax prepayments for the 1st quarter of 2026

Statement of social security contributions for April 2026 to the respective health insurance company

Recapitulative statement for intra-Community supplies of goods for:

• March 2026

For intra-Community supply of services for:

• 1st quarter of 2026

Payment of social security contributions for April 2026

Annual tax return for 2024, if prepared by a tax consultant

Tax return for 1st quarter of 2026 to the Federal Central Tax Office (BZSt)

Preliminary VAT return

• for monthly VAT prepayments for April 2026
• for monthly VAT prepayments with permanent deadline extension for March 2026
• for quarterly permanent deadline extension for the 1st quarter of 2026

Preliminary wage tax return

• for monthly wage tax prepayments for April 2026

Statement of social security contributions for May 2026 to the respective health insurance company

Recapitulative statement for intra-Community supplies of goods for:

• April 2026

Payment of social security contributions for May 2026

Preliminary VAT return

• for monthly VAT prepayments for May 2026
• for monthly VAT prepayments with permanent deadline extension for April 2026

Preliminary wage tax return

• for monthly wage tax prepayments for May 2026

Statement of social security contributions for June 2026 to the respective health insurance company

Recapitulative statement for intra-Community supplies of goods for:

• May 2026

Payment of social security contributions for June 2026

Documentation of international transfer prices: Deadline for documentation of extraordinary business transactions in 2025 with affiliated companies abroad

Application VAT refund for 2025 from non-EU companies to the Federal Central Tax Office (BZSt) (applies e. g. to non-EU subsidiaries of German parent companies).

Preliminary VAT return

• for monthly VAT prepayments for June 2026
• for monthly VAT prepayments with permanent deadline extension for May 2026
• for quarterly VAT prepayments for the 2nd quarter of 2026

Preliminary wage tax return

• for monthly wage tax prepayments for June 2026
• for quarterly wage tax prepayments for the 2nd quarter of 2026

Withholding tax return for dividends, licence fees, remuneration for supervisory board members, artists, athletes etc. to recipients abroad for the 2nd quarter of 2026 to the Federal Central Tax Office (BZSt)

Statement of social security contributions for July 2026 to the respective health insurance company. The contribution statement must be submitted no later than August 26, 2026, by 12:00 midnight. As the deadline falls on a weekend or public holiday, the last working day before the deadline has been set as the submission deadline.

Recapitulative statement for intra-Community supplies of goods for:

• June 2026

For intra-Community supplies of services for:

• 2nd quarter of 2026

Payment of social security contributions for July 2026 by the respective health insurance company

Deadline for documentation of service payments in case of allocation options to business or private assets in order to ensure input tax deduction

On relocating abroad before 2026, shareholder of a corporation must provide written notification of his valid address as of 31.12.2025 and confirm that the shares in the corporation are still attributable to him

Annual tax return for 2025 (income tax, corporation tax, trade tax, annual VAT return) without tax consultant

Tax return for 2nd quarter of 2026 to the Federal Central Tax Office (BZSt)

Preliminary VAT return

• for monthly VAT prepayments for July 2026
• for monthly VAT prepayments with permanent deadline extension for June 2026
• for quarterly permanent deadline extension for the 2nd quarter of 2026

Preliminary wage tax return

• for monthly wage tax prepayments for July 2026

Statement of social security contributions for August 2026 to the respective health insurance company

Recapitulative statement for intra-Community supplies of goods for:

• July 2026

Payment of social security contributions for August 2026

Preliminary VAT return

• for monthly VAT prepayments for August 2026
• for monthly VAT prepayments with permanent deadline extension for July 2026

Preliminary wage tax return

• for monthly wage tax prepayments for August 2026

Statement of social security contributions for September 2026 to the respective health insurance company

Recapitulative statement for intra-Community supplies of goods for:

• August 2026

Payment of social security contributions for September 2026

Application for input tax refund for 2026 for German and foreign EU companies

Preliminary VAT return

• for monthly VAT prepayments for September 2026
• for monthly VAT prepayments with permanent deadline extension for August 2026
• for quarterly VAT prepayments for the 3rd quarter of 2026

Withholding tax return for dividends, licence fees, remuneration for supervisory board members, artists, athletes etc. to recipients abroad for the 3rd quarter of 2026 to the Federal Central Tax Office (BZSt)

Preliminary wage tax return

• for monthly wage tax prepayments for September 2026
• for quarterly wage tax prepayments for the 3rd quarter of 2026

Statement of social security contributions for October 2026 to the respective health insurance company

Recapitulative statement for intra-Community supplies of goods for:

• September 2026

For intra-Community supplies of services for:

• 3rd quarter of 2026

Payment of social security contributions for October 2026

Tax return for the 3rd quarter of 2026 to the Federal Central Tax Office (BZSt)

Preliminary VAT return

• for monthly VAT prepayments for October 2026
• for monthly VAT prepayments with permanent deadline extension for September 2026
• for quarterly permanent deadline extension for the 3rd quarter of 2026

Preliminary wage tax return

• for monthly wage tax prepayments for October 2026

Statement of social security contributions for November 2026 to the respective health insurance company

Recapitulative statement for intra-Community supplies of goods for:

• October 2026

Payment of social security contributions for November 2026

Preliminary VAT return

• for monthly VAT prepayments for November 2026
• for monthly VAT prepayments with permanent deadline extension for October 2026

Preliminary wage tax return

• for monthly wage tax prepayments for November 2026

Statement of social security contributions for December 2026 to the respective health insurance company

Payment of social security contributions for December 2026

Recapitulative statement for intra-Community supplies of goods for:

• November 2026