Germany tax deadlines 2026.
Every individual and self-employed income tax deadline for Germany in 2026. Plus recurring VAT / GST / sales tax filings. Each deadline links to notes on how to file, what people miss, and matching open tax rules.
Annual deadlines
1 this yearRecurring filings
VAT / GST / Sales taxUmsatzsteuer-Voranmeldung (UStVA)
Germany
German monthly or quarterly VAT advance return. New businesses file monthly for the first 24 months; established businesses quarterly if prior-year VAT liability was under €9,000.
Open tax rules for Germany
Prepare this return with open-source skills
These skills are in the OpenAccountants repo. Add them to your AI agent and they handle the computation.
Use this skill whenever asked to prepare, review, or classify transactions for a German VAT return (Umsatzsteuer-Voranmeldung / UStVA) for a self-employed individual or very small business operating under the Regelbesteuerung in Germany. Trigger on phrases like "prepare VAT return", "do the German VAT", "fill in UStVA", "create the return", "Umsatzsteuer", "Vorsteuer", or any request involving German VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill covers Germany only and only Regelbesteuerung (standard taxation). Kleinunternehmer, Organschaft, Differenzbesteuerung, partial exemption, and Ist-Versteuerung edge cases are all in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later (for workflow architecture) AND eu-vat-directive v0.1 or later (for EU directive content). ALWAYS read this skill before touching any German VAT work.
Use this skill whenever asked about German rental income taxation (Vermietung und Verpachtung). Trigger on phrases like "Mieteinnahmen", "Vermietung", "Verpachtung", "Anlage V", "§21 EStG", "AfA", "Abschreibung", "Werbungskosten Vermietung", "Hausgeld", "Grundsteuer deduction", "Erhaltungsaufwand", "Herstellungskosten", "verbilligte Vermietung", "Möblierungszuschlag", "rental income Germany", "German property tax deduction", "depreciation German property", "Verlustverrechnung", "rental loss Germany", or any question about computing, filing, or optimising income from letting immovable property in Germany. Covers Anlage V structure, AfA depreciation rates, Werbungskosten, repairs vs improvements, reduced-rent rules, furnished premium, and loss offset. ALWAYS read this skill before touching any German rental income work.
Computes Einkommensteuer for Freiberufler including Betriebsausgaben, Sonderausgaben, and progressive tax brackets.
Use this skill whenever asked about German e-invoicing, XRechnung, ZUGFeRD, ERechV, E-Rechnungsverordnung, Peppol BIS Billing Germany, Leitweg-ID, OZG-RE invoice portal, B2B e-invoicing mandate Germany, Wachstumschancengesetz, EN 16931 Germany, GoBD e-invoice archiving, or any question about issuing, receiving, validating, or archiving electronic invoices in Germany. Also trigger when preparing XRechnung XML invoices, configuring Peppol endpoints for German public-sector invoicing, handling B2B e-invoice reception requirements, or advising on ZUGFeRD profile selection. This skill covers XRechnung CIUS, ZUGFeRD hybrid format, Peppol transmission, mandatory fields, validation rules, GoBD archiving, penalties, and interaction with German VAT returns. ALWAYS read this skill before touching any German e-invoicing work.
Prepares the Umsatzsteuervoranmeldung including Vorsteuer deductions, reverse charge for EU services, and Kleinunternehmerregelung threshold.
Use this skill whenever asked about German social insurance contributions (Sozialversicherungsbeitraege) for self-employed individuals, freelancers (Freiberufler), or sole proprietors (Einzelunternehmer). Trigger on phrases like "German health insurance", "Krankenversicherung", "GKV", "PKV", "Pflegeversicherung", "Rentenversicherung", "KSK", "Kuenstlersozialkasse", "Berufsgenossenschaft", "Unfallversicherung", "social contributions Germany", "Krankenkasse debit", or any question about German social insurance obligations. Also trigger when classifying bank statement transactions showing Krankenkasse debits, KSK direct debits, Berufsgenossenschaft invoices, or Deutsche Rentenversicherung payments. ALWAYS read this skill before touching any German social contribution work.
Use this skill whenever asked about German cryptocurrency taxation. Trigger on phrases like "Krypto Steuer", "crypto tax Germany", "Haltefrist", "§23 EStG", "private Veräußerungsgeschäfte", "Freigrenze", "staking tax Germany", "mining income Germany", "BMF Schreiben", "DeFi tax Germany", "FIFO crypto", or any question about buying, selling, staking, mining, or lending crypto as a German tax resident. This skill covers the 1-year holding period, €1,000 Freigrenze, staking/mining classification, DeFi treatment, and the BMF guidance of 10.05.2022. ALWAYS read this skill before advising on German crypto taxation.
The three ways Germans end up with Swiss tax lives — Grenzgänger commuting daily, Wochenaufenthalter renting a weekday flat, and full relocation — and the German rules that follow you across: the §6 AStG exit tax on shareholdings, extended limited tax liability, the five-year inheritance-tax shadow, and how the 4.5% Grenzgänger withholding actually works.
Prepare a Germany review pack with open Guides
These Guides can help your AI agent draft computations, organize schedules, and prepare a review package. They do not replace a tax preparer or determine your final filing position. The OpenAccountants repo has open Tax Guides, accountant-reviewed where available — run them with your AI agent, then have an accountant review.