All Types of Taxes in Germany: Complete 2026 Guide with Due Dates
Germany has one of Europe’s most detailed tax systems. The main taxes are Income Tax, Wage Tax, VAT, Corporate Income Tax, Trade Tax, Property Tax, Real Estate Transfer Tax, Inheritance and Gift Tax, Solidarity Surcharge, Church Tax, customs duties and several excise duties on energy, electricity, tobacco, alcohol, beer, sparkling wine, coffee, motor vehicles, aviation and gambling. The key 2026 deadlines are 31 July 2026 for many 2025 annual tax returns without a tax adviser, the 10th day after each VAT or wage-tax period for VAT and payroll filings, 10 March/10 June/10 September/10 December for income and corporation tax prepayments, and 15 February/15 May/15 August/15 November for trade tax and property tax prepayments.
Quick Answer: What Taxes Exist in Germany?
Germany taxes personal income, wages, corporate profits, business operations, consumption, imports, real estate, inheritances, gifts, insurance premiums, vehicles, energy, electricity, tobacco, alcohol, beer, coffee, aviation, gambling, dogs, second homes and local tourism. Employees mainly see wage tax, solidarity surcharge, church tax and social-security deductions on payroll. Businesses usually track VAT, income or corporate tax, trade tax, payroll tax filings, e-invoicing, customs and excise duties. Property owners track property tax, and property buyers track real estate transfer tax.
For beginners
Start with the quick answer, tax map and FAQ. These explain what each German tax is and who usually pays it.
For employees and expats
Focus on Income Tax, Wage Tax, Church Tax, Solidarity Surcharge, social security contributions and tax return dates.
For businesses
Use the VAT, trade tax, corporate tax, payroll, e-invoicing, customs and excise sections as your working checklist.
How Germany’s Tax System Is Organized
German taxes are split across the federal government, federal states, municipalities and the European customs/VAT framework. The biggest practical split is between personal taxes, business taxes, transaction taxes, property taxes, excise duties and payroll-related social contributions.
Complete List of All Major Tax Types in Germany
The table below includes major German taxes, tax-like filings and mandatory payroll contributions. Some are true taxes; others, especially social-security contributions, are not taxes in strict legal terms but are essential payroll costs.
| No. | Tax / charge | German name | Category | Who deals with it? | Typical deadline or trigger |
|---|---|---|---|---|---|
| 1 | Income Tax | Einkommensteuer | Personal tax | Individuals, freelancers, sole proprietors, landlords, pensioners and investors. | Annual return normally by 31 July after the tax year if required and not tax-advised. |
| 2 | Wage Tax | Lohnsteuer | Payroll withholding | Employees and employers. | Employer filing/payment generally by the 10th day after the wage-tax period. |
| 3 | Capital Income Tax | Kapitalertragsteuer / Abgeltungsteuer | Investment tax withholding | Investors receiving interest, dividends and many securities gains. | Usually withheld by banks/brokers when income is paid or gains are realised. |
| 4 | Solidarity Surcharge | Solidaritätszuschlag | Surcharge | Higher earners, companies and some capital income cases. | Collected with income tax, wage tax, capital tax or corporate tax. |
| 5 | Church Tax | Kirchensteuer | Religious-community tax | Members of recognised churches/religious communities. | Withheld through payroll/banks or assessed with income tax. |
| 6 | Pension/retirement income taxation | Rentenbesteuerung | Personal income tax | Pensioners and retirees. | Annual income tax return if required. |
| 7 | Rental income tax | Einkünfte aus Vermietung und Verpachtung | Income tax component | Landlords. | Annual income tax return. |
| 8 | Self-employment income tax | Einkünfte aus selbständiger Arbeit | Income tax component | Freelancers and self-employed professionals. | Annual return plus possible quarterly advance payments. |
| 9 | Corporate Income Tax | Körperschaftsteuer | Company tax | Corporations such as GmbH and AG. | Annual return by general tax return deadline; quarterly prepayments on 10 Mar, 10 Jun, 10 Sep, 10 Dec. |
| 10 | Trade Tax | Gewerbesteuer | Municipal business tax | Commercial businesses and corporations. | Annual return by 31 July; prepayments on 15 Feb, 15 May, 15 Aug, 15 Nov. |
| 11 | Pillar Two Minimum Tax | Mindeststeuer / Ergänzungssteuer | Global minimum tax | Large multinational or domestic groups meeting threshold rules. | Group-specific filing cycle; verify current BZSt/BMF guidance. |
| 12 | Withholding tax on cross-border payments | Quellensteuer | Withholding tax | Payers and recipients of dividends, royalties and certain non-resident income. | Payment/reporting depends on income type and treaty relief. |
| 13 | VAT | Umsatzsteuer / Mehrwertsteuer | Indirect tax | Businesses making taxable supplies. | Advance return/payment generally due by the 10th day after the period. |
| 14 | Import VAT | Einfuhrumsatzsteuer | Import tax | Importers of goods into Germany. | At customs/import procedure. |
| 15 | Customs Duty | Zoll | EU customs tax | Importers from outside the EU. | At import declaration/clearance. |
| 16 | Real Estate Transfer Tax | Grunderwerbsteuer | Property transaction tax | Property buyers and some share-deal parties. | Usually payable after tax assessment; rate depends on federal state. |
| 17 | Property Tax | Grundsteuer | Municipal property tax | Owners of real estate. | Generally due quarterly on 15 Feb, 15 May, 15 Aug, 15 Nov unless municipality sets otherwise. |
| 18 | Inheritance Tax | Erbschaftsteuer | Wealth-transfer tax | Heirs and beneficiaries. | Acquisition generally notified within 3 months of knowledge; payment usually 1 month after assessment notice. |
| 19 | Gift Tax | Schenkungsteuer | Wealth-transfer tax | Donors and recipients of taxable gifts. | Gift generally notified within 3 months; return deadline is individual if requested by tax office. |
| 20 | Insurance Tax | Versicherungsteuer | Transaction tax | Insurance providers and policyholders indirectly. | Insurer filing/payment cycle. |
| 21 | Fire Protection Tax | Feuerschutzsteuer | Insurance-related tax | Certain insurance providers and insured parties indirectly. | Insurer filing/payment cycle. |
| 22 | Energy Tax | Energiesteuer | Excise/environmental tax | Fuel and energy-product businesses and consumers indirectly. | At release for consumption or excise declaration cycle. |
| 23 | Electricity Tax | Stromsteuer | Excise/environmental tax | Electricity suppliers and users indirectly. | Excise declaration cycle. |
| 24 | Tobacco Tax | Tabaksteuer | Excise duty | Tobacco manufacturers/importers and consumers indirectly. | Tax stamp/release/import cycle. |
| 25 | Alcohol Tax | Alkoholsteuer | Excise duty | Spirits/alcohol producers and importers. | Release for consumption or import. |
| 26 | Beer Tax | Biersteuer | Excise duty | Breweries and beer importers. | Release for consumption or import. |
| 27 | Sparkling Wine Tax | Schaumweinsteuer | Excise duty | Sparkling wine producers/importers. | Release for consumption or import. |
| 28 | Intermediate Products Tax | Zwischenerzeugnissteuer | Excise duty | Businesses dealing in certain alcoholic intermediate products. | Release for consumption or import. |
| 29 | Alcopops Tax | Alkopopsteuer | Excise duty | Businesses dealing in sweet alcoholic mixed drinks. | Release for consumption or import. |
| 30 | Coffee Tax | Kaffeesteuer | Excise duty | Coffee producers/importers and distance sellers. | Release for consumption or import. |
| 31 | Motor Vehicle Tax | Kraftfahrzeugsteuer / Kfz-Steuer | Vehicle tax | Vehicle owners. | Assessed and collected based on vehicle registration rules. |
| 32 | Aviation Tax | Luftverkehrsteuer | Travel tax | Airlines and passengers indirectly. | Flight/passenger departure accounting cycle. |
| 33 | Betting and Lottery Tax | Rennwett- und Lotteriesteuer | Gambling tax | Betting and lottery operators. | Activity/reporting cycle. |
| 34 | Online poker and virtual slot-machine tax | Online-Spielsteuer | Gambling tax | Online gambling operators. | Activity/reporting cycle. |
| 35 | Casino levy | Spielbankabgabe | State gambling levy | Casinos. | State-specific filing/payment cycle. |
| 36 | Dog Tax | Hundesteuer | Municipal tax | Dog owners. | Municipality-specific registration and payment dates. |
| 37 | Second Home Tax | Zweitwohnungsteuer | Municipal tax | People with second homes in taxing municipalities. | Municipality-specific annual/instalment schedule. |
| 38 | Entertainment Tax | Vergnügungsteuer | Municipal tax | Amusement, entertainment and gaming businesses. | Local filing/payment cycle. |
| 39 | Accommodation / City Tax | Bettensteuer / Kulturförderabgabe | Local tourism tax | Hotels and guests in selected cities. | City-specific reporting/payment cycle. |
| 40 | Tourism / spa tax | Kurtaxe / Gästebeitrag | Local tourism charge | Visitors in selected tourist/spa towns. | Local booking or visitor-card cycle. |
| 41 | Social security contributions | Sozialversicherungsbeiträge | Payroll contribution, not tax | Employers and employees. | Contribution payment generally due by the third-last bank working day of the current month. |
| 42 | Non-current: Net Wealth Tax | Vermögensteuer | Not currently levied | Historical/academic relevance. | No current ordinary filing cycle. |
| 43 | Legacy taxes | Historical taxes | Academic/research use. | Historical only. | Examples include old nuclear fuel tax and some historical local taxes. |
Germany Tax Dates Calendar 2026–2027
Germany uses several date systems at once. Annual returns usually follow the 31 July filing deadline without a tax adviser. VAT and wage tax use the 10th day after the filing period. Income and corporation tax prepayments use March/June/September/December. Trade tax and property tax use February/May/August/November. Inheritance, gift, real estate transfer and excise duties are event-driven.
| Date | Status | Tax / event | Who should care? | What is due or changing? |
|---|---|---|---|---|
| 1 January 2026 | Checking | 2026 German tax year begins | Individuals, employers, companies | New 2026 income tax parameters apply. Basic allowance rises to €12,348. Social security ceilings and payroll settings update. |
| 10 January 2026 | Checking | VAT and wage tax pattern | Monthly/quarterly VAT taxpayers and employers | Standard 10th-day filing/payment pattern for the previous VAT or wage-tax period. Weekend/holiday rules may move operational due dates. |
| 10 February 2026 | Checking | VAT/wage tax; VAT permanent extension request | Monthly VAT filers and employers | January VAT/wage tax filings normally due. Monthly VAT filers commonly use this date for Dauerfristverlängerung/special advance payment timing. |
| 16 February 2026 | Checking | Trade tax and property tax advance payments | Businesses and property owners | 15 February 2026 falls on Sunday, so the practical date moves to the next working day for many payments. |
| 2 March 2026 | Checking | Annual wage tax certificate | Employers and employees | Last-day-of-February employer wage-tax certificate timing may move to the next business day because 28 February 2026 is Saturday. |
| 10 March 2026 | Checking | Income tax and corporation tax prepayments | Individuals, self-employed persons, companies | First quarterly income tax and corporation tax advance payment date for 2026. |
| 10 April 2026 | Checking | VAT/wage tax quarterly pattern | Quarterly VAT and wage-tax filers | Q1 VAT or wage-tax filing/payment due for quarterly filers, unless extension applies. |
| 11 May 2026 | Checking | VAT/wage tax weekend adjustment | Monthly VAT filers and employers | 10 May 2026 is Sunday, so the practical deadline for April filings may move to the next working day. |
| 15 May 2026 | Checking | Trade tax and property tax advance payments | Businesses and property owners | Second 2026 trade tax and property tax advance payment date. |
| 10 June 2026 | Checking | Income/corporation tax prepayments; VAT/wage tax | Individuals, companies, VAT taxpayers, employers | Second income/corporation tax advance payment. May VAT/wage tax filings due for monthly filers. |
| 10 July 2026 | Checking | VAT/wage tax Q2 pattern | VAT taxpayers and employers | June monthly or Q2 VAT/wage tax filing/payment due for relevant filers. |
| 31 July 2026 | Checking | Annual 2025 tax returns without adviser | Individuals, corporations, businesses | General deadline for 2025 Income Tax, Corporation Tax, Trade Tax and many annual tax declarations without a tax adviser. |
| 10 August 2026 | Checking | VAT/wage tax | Monthly VAT filers and employers | July VAT/wage tax filings normally due. |
| 17 August 2026 | Checking | Trade tax and property tax advance payments | Businesses and property owners | 15 August 2026 is Saturday and a public holiday in some states, so the practical date is usually the next working day. |
| 10 September 2026 | Checking | Income/corporation tax prepayments; VAT/wage tax | Individuals, companies, VAT taxpayers, employers | Third income/corporation tax advance payment. August VAT/wage tax filings due for monthly filers. |
| 12 October 2026 | Checking | VAT/wage tax Q3 weekend adjustment | VAT taxpayers and employers | 10 October 2026 is Saturday, so September/Q3 VAT and wage tax filing/payment may move to the next working day. |
| 10 November 2026 | Checking | VAT/wage tax | Monthly VAT filers and employers | October VAT/wage tax filings normally due. |
| 16 November 2026 | Checking | Trade tax and property tax advance payments | Businesses and property owners | 15 November 2026 is Sunday, so the practical date moves to the next working day for many payments. |
| 10 December 2026 | Checking | Income/corporation tax prepayments; VAT/wage tax | Individuals, companies, VAT taxpayers, employers | Fourth income/corporation tax advance payment. November VAT/wage tax filings due for monthly filers. |
| 31 December 2026 | Checking | B2B e-invoicing transition and voluntary return deadline | Businesses and individuals filing voluntarily | General transition period allowing non-e-invoice formats for many domestic B2B invoices ends. Voluntary 2022 income tax returns generally expire at the end of 2026. |
| 1 January 2027 | Checking | E-invoicing next phase | German B2B invoice issuers | Businesses with prior-year turnover above €800,000 should prepare for stricter domestic B2B e-invoicing obligations from this date. |
| 1 March 2027 | Checking | Tax-adviser filing date for 2025 returns | Taxpayers using Steuerberater/Lohnsteuerhilfe | The adviser-assisted deadline is generally the last day of February of the second following year; because 28 February 2027 is Sunday, operational timing should be checked. |
| 31 July 2027 | Checking | Annual 2026 tax returns without adviser | Individuals, companies, businesses | Expected general deadline for 2026 annual returns without an adviser, subject to official forms and special cases. |
| 1 January 2028 | Checking | Fuller e-invoicing transition | German domestic B2B businesses | Remaining transition reliefs for domestic B2B e-invoicing are expected to end for most in-scope businesses. |
Deadline Patterns by German Tax Type
Some German taxes have fixed national dates. Others are driven by assessment notices, imports, property transactions, local municipal rules or payroll cycles.
| Tax / obligation | Normal deadline pattern | Common mistake to avoid |
|---|---|---|
| Income Tax return | Generally 31 July after the tax year if mandatory and not adviser-assisted. | Assuming everyone must file; many employees file voluntarily and have a different limitation period. |
| Adviser-assisted annual tax returns | Generally last day of February of the second following year, subject to official and weekend rules. | Assuming a Steuerberater removes all payment obligations. |
| Income tax prepayments | 10 March, 10 June, 10 September, 10 December. | Waiting for reminders; assessment notices can already set the schedule. |
| Corporation Tax return | General annual return deadline, normally 31 July without adviser. | Confusing company tax return deadline with prepayment dates. |
| Corporation Tax prepayments | 10 March, 10 June, 10 September, 10 December. | Forgetting that Soli is calculated on corporate tax. |
| Trade Tax return | Generally 31 July after the tax year without adviser. | Ignoring municipality-specific multiplier and advance notices. |
| Trade Tax prepayments | 15 February, 15 May, 15 August, 15 November. | Assuming trade tax follows the income tax 10th-day schedule. |
| Property Tax | Normally one quarter each on 15 February, 15 May, 15 August, 15 November, unless municipality sets another method. | Using old values after the property tax reform without checking the municipal notice. |
| VAT advance returns | 10th day after the VAT prepayment period; monthly or quarterly depending on prior-year VAT. | Missing the 10 February deadline for permanent due-date extension if used. |
| Annual VAT return | Follows annual tax return deadline; final VAT payment generally within one month after filing. | Assuming VAT advance returns replace the annual VAT return. |
| Wage Tax return | 10th day after month, quarter or year depending on prior-year wage tax amount. | Forgetting quarterly/annual filing thresholds. |
| Social security contributions | Payment generally by the third-last bank working day of the current month; contribution proof earlier. | Treating social insurance like tax payable on the 10th. |
| Recapitulative statement | Usually 25th day after the month for intra-EU supplies. | Confusing VAT return deadline with Zusammenfassende Meldung deadline. |
| Inheritance/Gift Tax | Notification generally within 3 months after knowledge of inheritance/gift; return deadline set by tax office; payment often 1 month after assessment. | Assuming no notification is needed because tax may be below allowance. |
| Real Estate Transfer Tax | Triggered by property acquisition; payable after assessment notice. | Budgeting only notary price and forgetting transfer tax. |
| Excise duties | Usually triggered by release for consumption, import or excise declaration cycle. | Thinking excise applies only to final consumer purchases. |
| Customs Duty and Import VAT | At import declaration/clearance. | Ignoring commodity code, customs value and origin rules. |
| Dog Tax / Second Home Tax / City Tax | Municipality-specific registration and payment cycle. | Using another city’s due dates. |
Important Germany Tax Formulas
These formulas are simplified. Real German tax calculations depend on filing status, tax class, church membership, federal state, municipality, social insurance status, deductions, allowances, assessment notices and special regimes.
Taxable income
\[ \text{Taxable Income} = \text{Total Income} - \text{Allowable Expenses} - \text{Special Expenses} - \text{Allowances} \]
German 2026 income tax concept
\[ \text{Income Tax} = f(\text{Taxable Income},\text{Progressive 2026 Tariff}) \]
The 2026 basic allowance is €12,348 for a single taxpayer. German income tax is progressive, so only income inside each band is taxed at the relevant marginal formula or rate.
VAT on tax-exclusive price
\[ \text{VAT} = \text{Net Price} \times \text{VAT Rate} \]
\[ \text{Gross Price} = \text{Net Price} + \text{VAT} \]
Reverse VAT from VAT-inclusive price
\[ \text{Net Price} = \frac{\text{Gross Price}}{1+\text{VAT Rate}} \]
\[ \text{VAT Amount} = \text{Gross Price} - \text{Net Price} \]
Net VAT payable
\[ \text{VAT Payable} = \text{Output VAT} - \text{Deductible Input VAT} \]
Corporate Income Tax
\[ \text{Corporate Tax} = \text{Taxable Corporate Income} \times 15\% \]
\[ \text{Solidarity Surcharge} = \text{Corporate Tax} \times 5.5\% \]
\[ \text{Corporate Tax + Soli} = \text{Taxable Income} \times 15.825\% \]
Trade Tax
\[ \text{Trade Tax Base} = \text{Adjusted Trade Income} \times 3.5\% \]
\[ \text{Trade Tax} = \text{Trade Tax Base} \times \text{Municipal Multiplier} \]
The multiplier is set by the municipality. Individuals and partnerships may have a €24,500 allowance; corporations generally do not.
Property Tax
\[ \text{Property Tax} = \text{Property Tax Assessment Amount} \times \text{Municipal Multiplier} \]
The exact assessment model depends on federal and state property-tax reform rules.
Real Estate Transfer Tax
\[ \text{RETT} = \text{Purchase Price} \times \text{State RETT Rate} \]
German state rates generally range from 3.5% to 6.5%.
Inheritance or Gift Tax
\[ \text{Taxable Acquisition} = \text{Value of Acquisition} - \text{Personal Allowance} - \text{Exemptions} \]
\[ \text{Tax} = \text{Taxable Acquisition} \times \text{Rate by Tax Class} \]
Social security contribution
\[ \text{Contribution} = \min(\text{Earnings},\text{Contribution Ceiling}) \times \text{Contribution Rate} \]
Health, pension, unemployment and long-term care insurance use different ceilings and rates.
Customs Duty
\[ \text{Customs Duty} = \text{Customs Value} \times \text{Tariff Rate} \]
Mini Germany Tax Calculators for This Article
These embedded calculators are educational examples only. Use ELSTER, BMF tools, Zoll tools, payroll software, municipal notices or a qualified Steuerberater for filing-grade calculations.
Germany VAT calculator
Simplified 2026 income tax estimator
Trade tax estimator
Related CalculatorWallah Tools for Germany Tax Planning
CalculatorWallah tools are useful for estimates, teaching examples and cross-country comparisons. They are not a substitute for ELSTER, Zoll filings, payroll software or professional tax advice.
Includes a Germany 19% preset and supports add VAT, remove VAT, reverse VAT and bulk invoice calculations.
Open VAT CalculatorUseful for explaining property value, assessment amount, municipal multiplier and recurring property-tax logic.
Open Property Tax CalculatorUseful for teaching gain formulas. Apply German rules manually because Germany handles many securities gains through capital income withholding.
Open Capital Gains CalculatorUseful for payroll deduction education. For Germany-specific wage tax and social insurance, use German payroll software or official calculators.
Open Payroll Deductions CalculatorHelpful for EUR conversions, imports, expat salaries, cross-border invoices and customs-value examples.
Open Currency ConverterBrowse tax calculators for VAT, property, capital gains, payroll and related finance workflows.
Open Tax Calculators HubHow to Build a Germany Tax Compliance Calendar
Germany’s deadlines become manageable when you split them into annual returns, advance payments, monthly filings, municipal bills and event-driven taxes.
- Classify the taxpayer. Decide whether the person or entity is an employee, freelancer, sole trader, landlord, GmbH, AG, partnership, importer, employer, property owner or heir/donee.
- Map annual returns. Add the 31 July annual return deadline and the adviser-assisted deadline if a Steuerberater prepares the return.
- Map advance payments. Add 10 March, 10 June, 10 September and 10 December for income/corporation tax. Add 15 February, 15 May, 15 August and 15 November for trade and property tax.
- Map VAT and payroll cycles. Add the 10th day after the period for VAT advance returns and wage tax filings. Add the 25th day for intra-EU recapitulative statements where applicable.
- Map social-security payroll. Add the third-last bank working day of each month for contribution payment and the earlier contribution-proof deadline.
- Map event taxes immediately. Add inheritance/gift notification within 3 months, real estate transfer tax after assessment, customs/import taxes at import and excise taxes at release/import.
- Track local taxes separately. Dog tax, second-home tax, city tax, accommodation tax and tourism charges are set locally and cannot be managed from a national calendar alone.
- Store proof. Keep ELSTER confirmations, SEPA mandate evidence, tax assessment notices, municipal bills, customs declarations, invoices, payroll reports and payment receipts.
Common Mistakes to Avoid
Confusing VAT and income tax
VAT belongs to the business transaction. Income tax belongs to the profit or personal income. Paying one does not settle the other.
Ignoring trade tax
Commercial businesses often remember income or corporate tax but miss Gewerbesteuer, which depends on the local municipality multiplier.
Missing the 3-month gift/inheritance notice
Even if no tax is ultimately due because of allowances, a notification duty can still exist.
Using one city’s local tax rules everywhere
Dog tax, second home tax, city tax, accommodation tax and municipal fees vary by municipality.
Forgetting e-invoicing transition dates
German domestic B2B invoicing is moving through a phased transition from 2025 to 2028. Businesses should update accounting systems early.
Treating social security as optional
Social contributions are not taxes in strict terms, but payroll compliance and cash-flow impact are just as serious for employers.
Frequently Asked Questions About Taxes in Germany
What are the main types of taxes in Germany?
The main German taxes include Income Tax, Wage Tax, Corporate Income Tax, Trade Tax, VAT, Import VAT, Customs Duty, Property Tax, Real Estate Transfer Tax, Inheritance Tax, Gift Tax, Solidarity Surcharge, Church Tax, Insurance Tax, Energy Tax, Electricity Tax, Tobacco Tax, Alcohol Tax, Beer Tax, Coffee Tax, Motor Vehicle Tax, Aviation Tax, gambling taxes and local municipal taxes.
When is the German 2025 income tax return due in 2026?
The general ELSTER deadline for the 2025 income tax return without a tax adviser is 31 July 2026. If a certified tax adviser prepares the return, the deadline is generally later, normally the last day of February of the second following year, subject to weekend and official rules.
When are German income tax advance payments due?
Income tax advance payments are due on 10 March, 10 June, 10 September and 10 December.
When are German corporation tax advance payments due?
Corporation tax advance payments follow the same quarterly dates as income tax: 10 March, 10 June, 10 September and 10 December.
When are German trade tax advance payments due?
Trade tax advance payments are due on 15 February, 15 May, 15 August and 15 November. If a date falls on a weekend or public holiday, the practical deadline may move to the next working day.
When is German VAT due?
VAT advance returns and payments are generally due by the 10th day after the VAT prepayment period. The period may be monthly or quarterly depending on the taxpayer’s prior-year VAT amount and business status.
What is the German VAT rate in 2026?
The standard German VAT rate is 19%. The reduced rate is 7% for selected goods and services. Some supplies may be zero-rated, exempt or outside scope depending on the facts.
When is German wage tax due?
Employers must generally file and pay wage tax by the 10th day after the relevant wage-tax filing period. The filing period can be monthly, quarterly or annual depending on the amount of wage tax in the previous year.
When is German property tax due?
German property tax is generally due in four quarterly instalments on 15 February, 15 May, 15 August and 15 November, unless the municipality sets a different payment pattern.
When must inheritance or gifts be reported in Germany?
Acquisitions subject to inheritance or gift tax generally must be notified to the tax office within three months after the taxpayer becomes aware of the acquisition. Payment is usually due one month after the assessment notice, if tax is assessed.
Does Germany have a wealth tax?
Germany does not currently levy a net wealth tax, although wealth tax exists historically and is still discussed politically.
Are German social security contributions taxes?
They are not taxes in the strict legal sense, but they are mandatory payroll contributions and are essential for employer and employee cash-flow planning.
Quality-Control Audit
What makes this better than a generic article?
It combines tax types, deadlines, formulas, examples, local variations, event-driven tax dates, e-invoicing changes and official sources in one practical page.
Who can use it?
Beginners can use the quick answer and FAQ. Intermediate readers can use the date tables. Advanced readers can follow source links and apply the formula/checklist sections.
What is verifiable?
The source table links to BMF, ELSTER, statutory law, Zoll, Deutsche Rentenversicherung and CalculatorWallah pages for core claims.
What should be checked before filing?
Local municipal notices, ELSTER account data, tax assessment notices, social-security fund notices, customs documents and adviser-specific deadlines.
Official Sources and Reference Links
Use these links to verify dates, rates, tax types, deadlines and calculator assumptions before making filing or payment decisions.
| Source | Use it for | Link |
|---|---|---|
| Federal Ministry of Finance: ABC of Taxes | Official overview of tax types in Germany. | Open BMF ABC of Taxes |
| BMF: 2026 tax changes | 2026 basic allowance, family relief and policy changes. | Open 2026 tax changes |
| BMF: 2026 Income Tax tariff | Official 2026 income tax tariff formula and bands. | Open §32a tariff |
| ELSTER: Income Tax Return 2025 | 31 July 2026 filing deadline for 2025 income tax return. | Open ELSTER income tax help |
| ELSTER: Corporation Tax Return 2025 | 31 July 2026 corporation tax return deadline without adviser. | Open ELSTER corporation tax help |
| German Fiscal Code §149 | General tax return filing deadline framework and adviser-assisted deadline rule. | Open §149 AO |
| VAT Act §18 | VAT advance return and payment due by the 10th day after the period. | Open §18 UStG |
| VAT Implementing Regulation §§46–47 | Dauerfristverlängerung and special advance payment framework. | Open UStDV |
| Income Tax Act §37 | Income tax advance payment dates. | Open §37 EStG |
| Trade Tax Act §19 | Trade tax advance payment dates. | Open §19 GewStG |
| Property Tax Act §28 | Property tax quarterly due dates. | Open §28 GrStG |
| ELSTER: Wage Tax Return 2026 | Monthly, quarterly and annual wage tax filing thresholds and deadlines. | Open ELSTER wage tax help |
| Inheritance and Gift Tax Act §30 | Three-month notification deadline for inheritances and gifts. | Open §30 ErbStG |
| Inheritance and Gift Tax Act §31 | Tax return deadline set by tax office; minimum one-month return period rule. | Open §31 ErbStG |
| Bundesportal: Inheritance/Gift Notification | Three-month notification and one-month payment-after-assessment guidance. | Open Bundesportal inheritance/gift guide |
| German Customs: Import duties and taxes | Customs duty, import VAT and excise duty on imports. | Open Zoll import taxes |
| German Customs: Excise goods | Excise duties on goods released for consumption/imported into Germany. | Open Zoll excise goods |
| Customs Portal: Excise authorisations | Alcohol, alcopops, beer, coffee, sparkling wine, tobacco, wine and intermediate-products declarations. | Open Customs Portal help |
| Deutsche Rentenversicherung: Social contribution due date | Third-last bank working day payment rule for social security contributions. | Open DRV §23 SGB IV guide |
| CalculatorWallah VAT Calculator | Germany 19% VAT preset, add/remove/reverse VAT and bulk invoice examples. | Open VAT Calculator |
| CalculatorWallah Property Tax Calculator | Property tax estimate logic and rate-format examples. | Open Property Tax Calculator |
| CalculatorWallah Capital Gains Tax Calculator | Capital gain formula examples and planning math. | Open Capital Gains Calculator |
| CalculatorWallah Currency Converter | EUR conversion, imports, expat pay and cross-border invoice planning. | Open Currency Converter |
Editorial disclaimer: This page is for educational use on RevisionTown. It is not legal, tax, accounting, payroll, customs, investment or real estate advice. Confirm final obligations through ELSTER, the Finanzamt, BMF, Zoll, Deutsche Rentenversicherung, local municipalities and qualified advisers.