Knowledge
Answers to questions we are asked often, together with an overview of the most important terms and deadlines.
The information on this page is general and reflects the position at the time of publication. It does not take the circumstances of an individual case into account and does not replace advice. For decisions in a specific case, please talk to us.
Deadlines in the tax year
Monthly
Monthly
VAT return (Umsatzsteuer-Voranmeldung)
by the 10th day after the end of the reporting period; one month later with a permanent filing extension
Wage tax return (Lohnsteueranmeldung)
by the 10th day after the end of the reporting period
Social insurance contributions
due on the third-last banking day of the month, contribution statement two working days earlier
Quarterly
Quarterly
VAT return where the reporting period is quarterly
Advance payments on income and corporate income tax
10 March, 10 June, 10 September, 10 December
Advance payments on trade tax
15 February, 15 May, 15 August, 15 November
EC sales list (Zusammenfassende Meldung)
quarterly, monthly where intra-Community supplies exceed a certain volume; in each case by the 25th day after the end of the reporting period
Annually
Annually
Annual tax returns
where they are prepared by a tax adviser, the filing deadline is extended considerably beyond the standard date of 31 July of the following year
Annual financial statements
corporations must generally prepare them within three months of the balance sheet date, small companies within six months
Publication
generally within twelve months of the balance sheet date
Wage tax certificates
transmission by the end of February of the following year
The exact dates shift when a deadline falls on a Saturday, Sunday or public holiday. We monitor the deadlines that apply to you on an ongoing basis.
Frequently asked questions
Useful links
Official portals and forms that come up again and again when dealing with the tax office and the commercial register. The linked pages are in German.
- ELSTERFile tax returns, advance returns and applications with the tax office electronically.elster.de
- Tax administration forms (Formulare)Official forms of the federal tax administration to fill in and download.formulare-bfinv.de
- VAT identification number (USt-IdNr.)Apply for one and have foreign numbers confirmed at the Federal Central Tax Office.bzst.de
- Commercial register (Handelsregister)Retrieve register extracts and documents filed by companies.handelsregister.de
- Company register (Unternehmensregister)Publish annual financial statements and view published ones.unternehmensregister.de
- Tax adviser fee schedule (StBVV)The statutory text under which we charge for our work.gesetze-im-internet.de
Glossary
The terms that come up most often in reports, assessments and conversations, explained in one sentence. The German term stays as it appears in your documents; the English rendering is underneath.
- Abschreibung (AfA)“Depreciation”
- Spreading the acquisition cost of an asset over its useful life.
- Anlagevermögen“Fixed assets”
- Assets that serve the business permanently, such as buildings, machinery or equity interests.
- Betriebsausgaben“Business expenses”
- Expenses caused by the business, which reduce taxable profit.
- Betriebsprüfung“Tax audit”
- An external audit by the tax office to review the tax position of a company.
- Betriebsstätte“Permanent establishment”
- A fixed place of business through which the activity of a company is carried out; it creates a tax liability where it is located.
- BWA“Monthly management accounts”
- Betriebswirtschaftliche Auswertung; a monthly overview of revenue, costs and preliminary result.
- Dauerfristverlängerung“Permanent filing extension”
- A one-month postponement of the filing deadline for VAT returns; where returns are monthly, in exchange for a special advance payment.
- Doppelbesteuerungsabkommen“Double taxation treaty”
- A treaty between states governing which state may tax which income.
- Einnahmen-Überschuss-Rechnung“Cash-basis accounts”
- A simplified profit calculation comparing business receipts with business expenses.
- Erbersatzsteuer“Substitute inheritance tax”
- A substitute for inheritance tax levied on family foundations at fixed intervals.
- Familienstiftung“Family foundation”
- A foundation that mainly serves the interests of one or more families.
- Gemeinnützigkeit“Charitable status”
- A tax privilege for bodies that exclusively and directly pursue public-benefit, benevolent or religious purposes.
- Gewerbesteuer“Trade tax”
- A tax on trading profit levied by the municipalities; the rate depends on the local multiplier.
- GoBD“Rules on digital bookkeeping”
- Principles for the proper keeping and retention of books and records in electronic form.
- Handels- und Steuerbilanz“Commercial and tax balance sheet”
- Financial statements under commercial law as against those under tax law; the two differ in their valuation rules.
- IFRS“International Financial Reporting Standards”
- International financial reporting standards, often the basis for group reporting.
- Innergemeinschaftliche Lieferung“Intra-Community supply”
- A supply of goods to a company in another EU member state; exempt from VAT under certain conditions.
- Investitionsabzugsbetrag“Investment deduction”
- An advance reduction of profit for planned investments by smaller businesses.
- Körperschaftsteuer“Corporate income tax”
- A tax on the income of legal persons, in particular corporations.
- Latente Steuern“Deferred taxes”
- The recognition of differences between commercial and tax valuations that will reverse in later years.
- Organschaft“Tax group”
- The tax consolidation of several legally independent companies into a single unit.
- Quellensteuer“Withholding tax”
- Tax withheld at source, for example on dividends or licence fees.
- Reverse-Charge-Verfahren“Reverse charge”
- The transfer of the VAT liability to the recipient of the service.
- Rückstellung“Provision”
- A liability item for obligations uncertain as to their existence or amount.
- Soll- und Istversteuerung“Accrual and cash VAT accounting”
- VAT charged on agreed consideration as against consideration actually received.
- Steuerbescheid“Tax assessment”
- The administrative act by which tax is assessed; open to objection within one month.
- Umsatzsteuer-Identifikationsnummer“VAT identification number”
- An identification number for handling intra-Community transactions.
- Verrechnungspreise“Transfer prices”
- Prices for services between affiliated companies; they must withstand an arm’s length comparison.
- Vorsteuer“Input VAT”
- The VAT invoiced to a company, which it can deduct from the VAT it owes.
- Vorweggenommene Erbfolge“Anticipated succession”
- The transfer of assets during one’s lifetime in order to shape the later succession.
- Zusammenfassende Meldung“EC sales list”
- A report of intra-Community supplies and services to the Federal Central Tax Office.