Top Taxation in Germany Advance tax paymentsįor individuals, income tax must seldom be paid in advance.Īdvance payments of income or corporation tax are generally specified for entrepreneurs.įor new companies, the advance payments are calculated based on the statements (predicted profit) of the entrepreneur, and during current operation, based on the results of the last assessment. Your personal taxation determines which tax returns you must submit. In exceptional cases, a later deadline can be agreed with the tax office. The deadline is May 31 of the following year.Įxample: Tax return 2019 Deadline for submission = 31 July 2020 The registration obligations of the entrepreneur depend on whether a business is to be established or an activity in a professional service is to be carried out.Īfter the end of a calendar year, an annual tax return must generally be submitted to the tax office. Obligation to deduct tax and exemption process.All main forms for this are available at The fiscal registration and declaration obligations can largely be fulfilled electronically. General registration and declaration obligations

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