The monthly dates
Advance VAT return: by the 10th of the following month, one month later with a permanent extension. Wage-tax return: also by the 10th of the following month. If the 10th falls on a weekend the next working day applies; payment has a three-day grace period — filing the return does not.
Social-insurance contributions: contribution statement on the fifth-last, payment on the third-last bank working day of the current month. This is the deadline most often overlooked because it falls before month-end.
The prepayments
Income and corporation tax: 10 March, 10 June, 10 September, 10 December. Trade tax: 15 February, 15 May, 15 August, 15 November. The tax office sets the amount based on the last assessment — a business with a clearly worse year should apply for a reduction instead of straining liquidity. A business with a clearly better year should plan for the back payment.
The annual deadlines
Tax returns for 2025 with a tax advisor: by 1 March 2027; without an advisor by 31 July 2026. For 2024 in advised cases by 30 April 2026. The extended pandemic-era deadlines are thus expiring; from the 2025 assessment period the regular rhythm applies again.
Publication of the annual accounts: corporations must file the accounts with the company register within twelve months of the reporting date — for financial year 2025 by 31 December 2026. The Federal Office of Justice sends reminders automatically; the administrative fine starts at €2,500.
What lateness costs
Late-filing surcharge: 0.25 percent of the assessed tax per month or part thereof, at least €25 per month, applied automatically for annual returns filed after the deadline. Late-payment surcharge: 1 percent of the outstanding amount per month or part thereof.
With us every one of these deadlines sits in your mandate’s calendar. Advance returns and wage tax are filed from ongoing accounting; for payments we remind you five working days ahead. You do not have to remember anything — only submit the receipts on time.
How this looks in your business is quickest to clarify in the initial consultation. Book an initial consultation.
