Germany tax deadlines 2026.

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.

Computes Einkommensteuer for Freiberufler including Betriebsausgaben, Sonderausgaben, and progressive tax brackets.

Final orchestrator skill that assembles the complete German filing package for Germany-resident self-employed individuals (Freiberufler and Gewerbetreibende). Consumes outputs from all Germany content skills (germany-vat-return for UStVA, de-income-tax for ESt + EÜR, de-social-contributions for KV/PV/RV, de-trade-tax for GewSt, de-estimated-tax for Vorauszahlungen) to produce a single unified reviewer package containing every worksheet, every form, every brief section, all cross-skill reconciliations, and the final action list with payment instructions, filing instructions, and next-year planning. This is the capstone skill that runs last and produces the final deliverable. MUST be loaded alongside all Germany content skills listed above. Germany full-year residents only. Self-employed individuals and sole proprietors only.

Use this skill whenever asked about German payroll tax (Lohnsteuer) computation for EMPLOYEES. Trigger on phrases like "Lohnsteuer", "Gehaltsabrechnung", "payslip Germany", "Steuerklasse", "Brutto Netto", "Solidaritaetszuschlag on wages", "Kirchensteuer on payroll", "Sozialversicherungsbeitraege employee", "Arbeitnehmeranteil", "Arbeitgeberanteil", "Beitragsbemessungsgrenze", "Lohnabrechnung", "Nettolohn", "payroll withholding Germany", "German wage tax", "Lohnsteuerklasse I II III IV V VI", or any question about computing employee payroll deductions in Germany. Covers Lohnsteuer (income tax withholding), Solidaritatszuschlag, Kirchensteuer, and all four branches of Sozialversicherung (RV, KV, PV, AV) from an employer/employee split perspective. This is SEPARATE from the self-employed income tax skill (de-income-tax.md). ALWAYS read this skill before computing any German employee payroll.

Use this skill whenever asked about German estimated income tax prepayments (Vorauszahlungen) for self-employed individuals, freelancers, or Freiberufler. Trigger on phrases like "Vorauszahlungen", "Einkommensteuer-Vorauszahlung", "estimated tax Germany", "German advance tax", "EStG 37", "quarterly tax Germany", "Finanzamt prepayment", "adjustment of prepayments", "Vorauszahlungsbescheid", or any question about advance income tax obligations under the Einkommensteuergesetz. Covers the quarterly payment schedule (10 Mar, 10 Jun, 10 Sep, 10 Dec), assessment basis, minimum thresholds, adjustment requests, late payment surcharges, solidarity surcharge interaction, and payment procedures. ALWAYS read this skill before touching any estimated tax work for Germany.

Prepares the Umsatzsteuervoranmeldung including Vorsteuer deductions, reverse charge for EU services, and Kleinunternehmerregelung threshold.

Use this skill whenever asked about bookkeeping, chart of accounts, Kontenrahmen, SKR03, SKR04, financial statements, P&L format, balance sheet layout, bank reconciliation, expense classification, asset capitalisation, GWG, or day-to-day accounting for a German entity. Trigger on phrases like "Kontenrahmen", "SKR03", "SKR04", "HGB", "Buchhaltung", "chart of accounts Germany", "EÜR", "Einnahmen-Überschussrechnung", "Bilanz", "GuV", "capitalise or expense Germany", "GWG threshold", "Geringwertige Wirtschaftsgüter", "depreciation Germany", "AfA", "bank reconciliation Germany", "Kleinunternehmer", "bookkeeping Germany", or any question about recording transactions, classifying expenses, or preparing accounts under German law. ALWAYS read this skill before touching any bookkeeping work for Germany.

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.