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Important Dates and Deadlines

So you will not forget any important dates and to give you a clear overview, we have put all important tax dates and deadlines together in this table.

Open date and deadline table
2018 Jan. Feb. Mar. Apr. May Jun. Jul. Aug. Sep. Oct. Nov. Dec.
Income tax/
corporate income tax /
church tax
Advance payment
 
 
12.
 
 
11.
 
 
10.
 
 
10.
Value added tax /payroll tax
Monthly account *
10.
12.
12.
10.
11.
11.
10.
10.
10.
10.
12.
10.
Quaterly account *
10.
 
 
10.
 
 
10.
 
 
10.
 
 
Financial statements *
10.
 
 
 
 
 
 
 
 
 
 
 
Business tax – real estate tax
Advance payment
 
15.
 
 
15.
 
 
15.
 
 
15.
 

* There is a permanent deadline extension for monthly payments possible for one more month (§§ 46 ff UStDV), in case there is an installment payment of 1/11 of VAT advance payment for the previous year declared and paid by the first due date.

The period of grace for issuing the turnover tax advance return registration for the wages tax has been scraped by 1.1.2004. Due to regional bank holidays there might be a discrepancy about the exact dates.

The period of grace for late payments on all taxes (money transfer or deposit to the taxation office’s bankaccount) was shorten from five to three days. As a general rule, the taxation office refrains from adding a surcharge for late filing within the period of grace. This does not apply to cash payments or payments by check. This means that a cash payment or check payment has to be paid by the due date at the latest. The end of the grace period for each single month can also be found on the „Blitzlicht“ of each month. (Mandantenbriefe).