Every EU compliance deadline that applies to your company, on one timeline.

Sozialversicherungsbeiträge: contribution payment and Beitragsnachweis deadline

Schema requires a fixed day-of-month; the actual legal rule (§23 Abs. 1 SGB IV) is the third-to-last bank working day of the SAME month in which the work was performed (an estimate, trued up the following month), which moves with bank holidays and weekends. Day 28 approximates this for September 2026; always confirm the exact date with your payroll provider or Krankenkasse each month. The Beitragsnachweis (contribution statement) itself is due even earlier, typically two bank working days before the payment date.

Next: 28 October 2026then 28 November 2026, 28 December 2026

Any employer in Germany with staff subject to German social insurance, including small companies running their own payroll or via an outsourced bookkeeper/Lohnbüro.

Lohnsteuer-Anmeldung: wage tax return filing deadline

Next: 10 November 2026then 10 December 2026, 10 January 2027

Any employer in Germany with staff subject to wage tax withholding (Lohnsteuerabzug), including owner-managers on a GmbH payroll.

Umsatzsteuer-Voranmeldung: VAT advance return filing deadline

Next: 10 November 2026then 10 December 2026, 10 January 2027

All VAT-registered businesses in Germany above the Kleinunternehmer threshold, or that opted into standard VAT treatment.

Platform Work Directive: presumption of employment and algorithmic-management rules must apply nationally

Any platform that organises work performed by individuals through an app or website (delivery, ride-hailing, cleaning, freelance marketplaces), including small platforms; only Italy and Spain had draft laws by mid-2026.

Jahresabschluss: annual financial statement disclosure (Offenlegung) to the Unternehmensregister

Next: 31 December 2026then 31 December 2027, 31 December 2028

GmbH, UG (haftungsbeschränkt) and other capital companies (and qualifying GmbH & Co. KG) registered in Germany; sole traders (Einzelunternehmen) and standard partnerships are generally not subject to this HGB disclosure duty.

Germany: statutory minimum wage rises to €14.60/hour

All employers with staff in Germany, including minijobs and working students.

ESt/KSt/GewSt: annual income/corporation/trade tax return filing deadline

Next: 31 July 2027then 31 July 2028, 31 July 2029

GmbH/UG (KSt + GewSt), Einzelunternehmen and partnerships (ESt/Gewerbesteuer where applicable), and their outsourced bookkeepers/tax advisors.

AI Act: high-risk AI obligations for Annex III use cases (HR, credit, education, biometrics, critical infrastructure)

Postponed from 2026-08-02 by the Digital Omnibus on AI, Regulation (EU) 2026/1744 (OJ 2026-07-24, in force 2026-07-27)

Companies building such AI systems, and any employer or lender that uses them (deployer duties), regardless of size. SMEs get simplified documentation templates.