Germany tax calendar 2026: return and payment dates
In Germany the tax year runs from 1 January to 31 December. As of 25 October 2026 the current tax year ends on 31 December 2026; the next tax return is due by 31 July 2027 (tax year 2026; a Saturday, and the rule in full below says whether it moves to the next working day), and the tax payment is due after the tax assessment, not on a fixed day.
For a private investor who is tax resident in Germany and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 25 October 2026)
- 31 December 2026The tax year ends — for tax year 2026 (in 67 days).
- 31 July 2027Tax return due — for tax year 2026 (in 279 days). This date falls on a weekend; the rule in full below says whether it moves to the next working day.
- No fixed dayTax payment due — for tax year 2026: due after the tax assessment (see the details below).
Return deadline, in full
31 July of the following year (§149(2) AO: seven months after year-end). For tax year 2026: 31 July 2027 is a Saturday, so the deadline moves to Monday 2 August 2027 (§108(3) AO). If a tax adviser prepares the return: last day of February of the second following year (§149(3) AO).Payment deadline, in full
Balance due within one month after the assessment notice is issued (§36(4) EStG). If non-withheld income recurs, the tax office may set quarterly prepayments due 10 March, 10 June, 10 September, 10 December.
Where to file and pay
Returns and payments go through the tax authority. Its own website: ELSTER, the online tax office — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in Germany runs from 1 January to 31 December. The current one ends on 31 December 2026.
The next tax return deadline on record for Germany is 31 July 2027 (tax year 2026). This date falls on a weekend; the full rule on this page says whether it moves to the next working day.
Tax payment in Germany falls due after the tax assessment, not on a fixed day; the rule is quoted in full on this page. Returns and payments go through the tax authority: ELSTER, the online tax office, www.elster.de. Allocaria files and pays nothing for you.
Who must file
Taxable capital income that was not subject to German Kapitalertragsteuer - i.e. any gains, dividends, interest and fund income (incl. Vorabpauschale) at a foreign broker - must be declared in the return, and an assessment is mandatory regardless of the usual employee thresholds of §46(2) EStG (§32d(3) EStG). Losses only: filing is optional but needed to record a loss carry-forward. The statute contains no de-minimis amount.
Forms the tax authority names
- Einkommensteuererklaerung (Hauptvordruck ESt 1 A)
- Anlage KAP (capital income not subject to German withholding, foreign tax credit, losses)
- Anlage KAP-INV (investment funds/ETFs held at a foreign broker)
Sources
Confidence in these sources: high (official sources). Each line is a public page; open it to check the wording yourself.
- EStG §20 (Kapitalvermoegen: FIFO §20(4) S.7, FX §20(4) S.1, losses §20(6), Sparer-Pauschbetrag §20(9)) - gesetze-im-internet.de
Official source · read 14 October 2026
- EStG §32d (25% special tariff, mandatory declaration of non-withheld income, foreign tax credit, Guenstigerpruefung)
Official source · read 14 October 2026
- SolZG 1995 §3 and §4 (5.5% soli on §32d tax without exemption threshold)
Official source · read 14 October 2026
- InvStG §18 (Vorabpauschale)
Official source · read 14 October 2026
- InvStG §20 (Teilfreistellung)
Official source · read 14 October 2026
- InvStG §19 (sale gain reduced by Vorabpauschalen)
Official source · read 14 October 2026
- AO §149 (filing deadlines)
Official source · read 14 October 2026
- EStG §36 (payment within one month of assessment)
Official source · read 14 October 2026
- BMF letter 13.01.2026, IV C 1 - S 1980/00230/012/001: Basiszins 2026 = 3.20% (copy of the official letter published by BVI)
Official source · read 14 October 2026
- BMF letter 14.05.2025 'Einzelfragen zur Abgeltungsteuer', IV C 1 - S 2252/00075/016/070 (copy of official text)
Official source · read 14 October 2026
- PwC Worldwide Tax Summaries - Germany, Individual: Income determination (last reviewed 30 June 2026)
Professional-services guide · read 14 October 2026
- PwC Worldwide Tax Summaries - Germany, Individual: Tax administration
Professional-services guide · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Germany: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of Germany. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.