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Easy read — 4 sections

Tax Payments

When are they due and how are they calculated?

Knowing your tax deadlines helps you plan ahead, build reserves, and avoid unpleasant surprises. As a freelancer or self-employed person, taxes are not automatically withheld — you are responsible for paying them yourself. The tax office expects quarterly income tax advance payments, and depending on your turnover, monthly or quarterly VAT advance returns. Knowing the deadlines means paying on time and avoiding late payment surcharges.

February 5, 2026

Contents

Why Tax Planning matters

Knowing your tax deadlines helps you plan ahead, build reserves, and avoid unpleasant surprises. This gives you more peace of mind and control over your finances.

The first Tax Payment after starting a Business

Many self-employed individuals are caught off guard by their first back payment, because:

In your founding year, you may not have to make any advance payments. After your first tax return, a back payment becomes due and the amount of your advance payments is determined.

Back payments + future advance payments can come due at the same time — creating a double financial burden.

Quarterly Tax Payments (Vorauszahlungen)

Income Tax

Advance payments are due quarterly on March 10, June 10, September 10, and December 10. If you are a church member, church tax is also due at these dates.

Advance payments are offset against your actual income tax liability after your tax assessment is issued — this can result in tax refunds or additional payments.

As a new business owner, you may not have to make income tax advance payments until your second year, as the tax office often uses your first tax assessment as the basis.

Gewerbesteuer (Municipal Tax)

Advance payments are due quarterly on February 15, May 15, August 15, and November 15.

In your first year, you don't make any advance payments! The tax amount and your advance payment level are determined with your first tax assessment from the tax office.

Note: Gewerbesteuer can be offset against income tax up to four times the municipal assessment rate!

Sources: [1], [2], [3], [4]

Tax Payments based on Tax Liability

VAT (Value Added Tax)

VAT is due either monthly, quarterly, or annually, depending on your tax liability.

How often you need to file your VAT return depends on your annual tax liability (figures for 2025):

  • annual liability >9,000€ → monthly
  • annual liability 2,000€ - 9,000€ → quarterly
  • annual liability <2,000€ → annually

The filing deadline is the 10th day of the following month. For example, February 10 for January, or July 10 for the second calendar quarter. If the 10th falls on a Saturday, Sunday, or public holiday, the deadline extends to the next business day.

Sources: [5], [6]

Practical Tips

  1. Build monthly reserves (e.g., 30% of income) to handle advance payments or back payments.
  2. Plan tax payments early with a tax advisor or using ELSTER. Tax advisors can help you estimate back payments, for example.
  3. Use a tax deadline calendar (available online, e.g., [7]) or tax software like LEXWARE, sevdesk, or others.

Sources

  1. [1]Gründerplattform – Gewerbesteuer
  2. [2]Sparkasse Bielefeld – Gruender Wann Faellt Welche
  3. [3]Rechts- und Steuerberatung Schmidt – Steuern Selbststaendigkeit
  4. [4]LfSt Bayern – Termine Und Fristen
  5. [5]Finanzamt BW – Welche+Abgabefristen+Gelten+Fuer+Umsatzsteuer Voranmeldung+Und+Der+Umsatzsteuer Jahreserklaerung +Was+Ist+Bei+Der+Elektronischen+Uebermittlung+Zu+Beachten
  6. [6]UStG §18 – Ustg 1980
  7. [7]Here – Steuerterminkalender 2026 Alle Steuertermine

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