BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar (Germany\, small)
NAME:EU Deadline Radar (Germany\, small)
X-WR-CALDESC:Compliance deadlines for your profile. https://eudeadlines.eu/
 et?c=DE&s=small&f=employs_staff
BEGIN:VEVENT
UID:de-sv-beitragsnachweis-monthly@eudeadlines.eu
DTSTAMP:20260909T020844Z
DTSTART;VALUE=DATE:20260928
DTEND;VALUE=DATE:20260929
SUMMARY:Germany social insurance: Sozialversicherungsbeiträge: contributio
 n payment and Beitragsnachweis deadline
RRULE:FREQ=MONTHLY;BYMONTHDAY=28
DESCRIPTION:Employers must pay estimated total social insurance contributio
 ns (health\, pension\, unemployment\, long-term care insurance) for the cu
 rrent month by the third-to-last bank working day of that same month\, and
  submit the Beitragsnachweis (contribution statement) to the relevant Kran
 kenkasse shortly before that. Any shortfall/surplus versus actual payroll 
 is corrected in the following month's payment.\n\nKeda see puudutab: Any e
 mployer in Germany with staff subject to German social insurance\, includi
 ng small companies running their own payroll or via an outsourced bookkeep
 er/Lohnbüro.\n\nMida teha: Set up your payroll or Lohnbüro process to ca
 lculate an estimate and submit the Beitragsnachweis a couple of bank worki
 ng days before the third-to-last bank working day of the month\, then pay 
 by that date\; verify the exact date every month since it depends on the b
 anking calendar.\n\n\nMärkus kuupäeva kohta: Schema requires a fixed day
 -of-month\; the actual legal rule (§23 Abs. 1 SGB IV) is the third-to-las
 t bank working day of the SAME month in which the work was performed (an e
 stimate\, trued up the following month)\, which moves with bank holidays a
 nd 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\, typ
 ically two bank working days before the payment date.\n\nStatus: Kinnitatu
 d\nhttps://eudeadlines.eu/et/deadline/de-sv-beitragsnachweis-monthly
URL:https://eudeadlines.eu/et/deadline/de-sv-beitragsnachweis-monthly
CATEGORIES:DE,Germany social insurance
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany social insurance: Sozialversicherungsbeiträge: contrib
 ution payment and Beitragsnachweis deadline — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany social insurance: Sozialversicherungsbeiträge: contrib
 ution payment and Beitragsnachweis deadline — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:de-lohnsteuer-anmeldung-monthly@eudeadlines.eu
DTSTAMP:20260909T020844Z
DTSTART;VALUE=DATE:20261010
DTEND;VALUE=DATE:20261011
SUMMARY:Germany wage tax: Lohnsteuer-Anmeldung: wage tax return filing dead
 line
RRULE:FREQ=MONTHLY;BYMONTHDAY=10
DESCRIPTION:Employers must electronically file the Lohnsteuer-Anmeldung and
  pay the withheld wage tax by the 10th day after the end of the reporting 
 period. The period is monthly by default\, quarterly if the prior year's w
 ithheld wage tax was between €1\,080 and €5\,000\, and annual if it wa
 s €1\,080 or less.\n\nKeda see puudutab: Any employer in Germany with st
 aff subject to wage tax withholding (Lohnsteuerabzug)\, including owner-ma
 nagers on a GmbH payroll.\n\nMida teha: File the Lohnsteuer-Anmeldung via 
 ELSTER and remit withheld wage tax (plus solidarity surcharge and church t
 ax where applicable) by the 10th of the month (or quarter/year) following 
 the reporting period\; check annually whether your reporting period change
 s with last year's total withheld.\n\n\n\nStatus: Kinnitatud\nhttps://eude
 adlines.eu/et/deadline/de-lohnsteuer-anmeldung-monthly
URL:https://eudeadlines.eu/et/deadline/de-lohnsteuer-anmeldung-monthly
CATEGORIES:DE,Germany wage tax
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany wage tax: Lohnsteuer-Anmeldung: wage tax return filing 
 deadline — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany wage tax: Lohnsteuer-Anmeldung: wage tax return filing 
 deadline — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:de-vat-return-monthly@eudeadlines.eu
DTSTAMP:20260909T020844Z
DTSTART;VALUE=DATE:20261010
DTEND;VALUE=DATE:20261011
SUMMARY:Germany VAT: Umsatzsteuer-Voranmeldung: VAT advance return filing d
 eadline
RRULE:FREQ=MONTHLY;BYMONTHDAY=10
DESCRIPTION:VAT-registered businesses must electronically file their advanc
 e VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th d
 ay after the end of each reporting period (monthly\, or quarterly for smal
 ler businesses). A Dauerfristverlängerung (permanent one-month deadline e
 xtension) can be requested via ELSTER\; monthly filers must also pay a spe
 cial advance (1/11 of the prior year's VAT) to keep it.\n\nKeda see puudut
 ab: All VAT-registered businesses in Germany above the Kleinunternehmer th
 reshold\, or that opted into standard VAT treatment.\n\nMida teha: File th
 e UStVA via ELSTER and pay any VAT due by the 10th of the month following 
 the period. New businesses and businesses with prior-year VAT above €9\,
 000 file monthly in their first two years\; otherwise file quarterly unles
 s prior-year VAT exceeded €9\,000\, or monthly if it exceeded certain hi
 gher thresholds. Apply for a Dauerfristverlängerung via ELSTER (form USt 
 1 H) if you need the extra month\, renewing the special advance payment an
 nually for monthly filers.\n\n\n\nStatus: Kinnitatud\nhttps://eudeadlines.
 eu/et/deadline/de-vat-return-monthly
URL:https://eudeadlines.eu/et/deadline/de-vat-return-monthly
CATEGORIES:DE,Germany VAT
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany VAT: Umsatzsteuer-Voranmeldung: VAT advance return fili
 ng deadline — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany VAT: Umsatzsteuer-Voranmeldung: VAT advance return fili
 ng deadline — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:platform-work-directive-transposition@eudeadlines.eu
DTSTAMP:20260909T020844Z
DTSTART;VALUE=DATE:20261202
DTEND;VALUE=DATE:20261203
SUMMARY:Platform Work Directive: Platvormitöö direktiiv: töösuhte eeldu
 s ja algoritmilise juhtimise reeglid peavad kohalduma riigi tasandil
DESCRIPTION:Direktiiv (EL) 2024/2831 tuleb üle võtta hiljemalt 2. detsemb
 riks 2026. Digitaalsete tööplatvormide suhtes kehtib ümberlükatav eeld
 us\, et nende töötegijad on töötajad\, kui platvorm kontrollib tööd\
 ; platvormid peavad olema läbipaistvad automatiseeritud jälgimis- ja ots
 ustussüsteemide osas\, tagama inimjärelevalve selliste otsuste puhul nag
 u konto peatamine\, ning ei tohi töödelda teatud isikuandmeid (emotsioon
 id\, eravestlused).\n\nKeda see puudutab: Iga platvorm\, mis korraldab fü
 üsiliste isikute tehtavat tööd rakenduse või veebisaidi kaudu (kohalet
 oimetamine\, sõidujagamine\, koristusteenus\, vabakutseliste kauplemiskoh
 ad)\, sealhulgas väikesed platvormid\; 2026. aasta keskpaigaks olid seadu
 seelnõud olemas ainult Itaalial ja Hispaanial.\n\nMida teha: Hinnake\, ka
 s teie lepingupartnereid loetaks riikliku kriteeriumi alusel töötajateks
 \, ja planeerige eelarvesse ümberliigitamise kulud. Dokumenteerige iga au
 tomatiseeritud süsteem\, mis mõjutab tasu\, ülesandeid või juurdepää
 su\, valmistage ette töötajatele suunatud selgitused ning looge oluliste
  otsuste inimjärelevalve. Jälgige oma liikmesriigi ülevõtmisseadust.\n
 \nKaristus: Määratakse riiklikult\; ümberliigitamise kulud ja sotsiaalm
 aksude tagasiulatuv tasumine\n\n\nStatus: Kinnitatud\nhttps://eudeadlines.
 eu/et/deadline/platform-work-directive-transposition
URL:https://eudeadlines.eu/et/deadline/platform-work-directive-transpositio
 n
CATEGORIES:EU,Platform Work Directive
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Platvormitöö direktiiv: töösuhte e
 eldus ja algoritmilise juhtimise reeglid peavad kohalduma riigi tasandil 
 — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Platvormitöö direktiiv: töösuhte e
 eldus ja algoritmilise juhtimise reeglid peavad kohalduma riigi tasandil 
 — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:de-jahresabschluss-offenlegung-yearly@eudeadlines.eu
DTSTAMP:20260909T020844Z
DTSTART;VALUE=DATE:20261231
DTEND;VALUE=DATE:20270101
SUMMARY:Germany financial statement disclosure: Jahresabschluss: annual fin
 ancial statement disclosure (Offenlegung) to the Unternehmensregister
RRULE:FREQ=YEARLY;BYMONTH=12;BYMONTHDAY=-1
DESCRIPTION:Corporations (GmbH\, UG (haftungsbeschränkt)\, and GmbH & Co. 
 KG) must file their annual financial statements for disclosure via the Unt
 ernehmensregister/Bundesanzeiger within 12 months of their balance-sheet d
 ate (§325 Abs. 1a HGB)\; for a calendar-year company that means by 31 Dec
 ember of the following year. Small and micro companies (Kleinstkapitalgese
 llschaften\, §267/§267a HGB) may use reduced formats or\, for micro comp
 anies\, simple deposit (Hinterlegung) instead of full publication\, but th
 e 12-month deadline itself still applies.\n\nKeda see puudutab: GmbH\, UG 
 (haftungsbeschränkt) and other capital companies (and qualifying GmbH & C
 o. KG) registered in Germany\; sole traders (Einzelunternehmen) and standa
 rd partnerships are generally not subject to this HGB disclosure duty.\n\n
 Mida teha: Prepare the annual financial statements after the fiscal year e
 nd and file them for disclosure (Offenlegung) or\, if eligible as a Kleins
 tkapitalgesellschaft\, deposit (Hinterlegung) them via the Bundesanzeiger/
 Unternehmensregister portal within 12 months of the balance-sheet date.\n\
 nKaristus: Ordnungsgeld (administrative fine) proceedings by the Bundesamt
  für Justiz starting at a minimum of €2\,500\, escalating and repeatabl
 e for continued non-compliance (§335 HGB).\n\n\nStatus: Kinnitatud\nhttps
 ://eudeadlines.eu/et/deadline/de-jahresabschluss-offenlegung-yearly
URL:https://eudeadlines.eu/et/deadline/de-jahresabschluss-offenlegung-yearl
 y
CATEGORIES:DE,Germany financial statement disclosure
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany financial statement disclosure: Jahresabschluss: annual
  financial statement disclosure (Offenlegung) to the Unternehmensregister 
 — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany financial statement disclosure: Jahresabschluss: annual
  financial statement disclosure (Offenlegung) to the Unternehmensregister 
 — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:de-minimum-wage-2027@eudeadlines.eu
DTSTAMP:20260909T020844Z
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:Germany minimum wage: Germany: statutory minimum wage rises to €1
 4.60/hour
DESCRIPTION:The statutory minimum wage rises again on 1 January 2027\, to 
 €14.60 gross per hour\, the second step confirmed by the same Fünfte Mi
 ndestlohnanpassungsverordnung (MiLoV5)\, published in the Bundesgesetzblat
 t on 2025-11-07. Unlike some earlier cycles\, both the 2026 and 2027 steps
  are already fixed by regulation\, not merely proposed.\n\nKeda see puudut
 ab: All employers with staff in Germany\, including minijobs and working s
 tudents.\n\nMida teha: Budget the 2027 payroll increase now\; re-check min
 ijob hour limits against the new hourly rate\; review any pay bands or app
 rentice-related minimums pegged to the statutory minimum.\n\n\n\nStatus: K
 innitatud\nhttps://eudeadlines.eu/et/deadline/de-minimum-wage-2027
URL:https://eudeadlines.eu/et/deadline/de-minimum-wage-2027
CATEGORIES:DE,Germany minimum wage
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany minimum wage: Germany: statutory minimum wage rises to 
 €14.60/hour — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany minimum wage: Germany: statutory minimum wage rises to 
 €14.60/hour — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:de-annual-tax-returns-yearly@eudeadlines.eu
DTSTAMP:20260909T020844Z
DTSTART;VALUE=DATE:20270731
DTEND;VALUE=DATE:20270801
SUMMARY:Germany annual tax returns: ESt/KSt/GewSt: annual income/corporatio
 n/trade tax return filing deadline
RRULE:FREQ=YEARLY;BYMONTH=7;BYMONTHDAY=-1
DESCRIPTION:Annual income tax (Einkommensteuer)\, corporation tax (Körpers
 chaftsteuer) and trade tax (Gewerbesteuer) returns must be filed by 31 Jul
 y of the following year (§149 Abs. 2 AO) when self-prepared. If a Steuerb
 erater (tax advisor) or Lohnsteuerhilfeverein prepares the return\, the de
 adline extends to the last day of February of the second following year (
 §149 Abs. 3 AO)\, unless the tax office sets an earlier date under §149 
 Abs. 4.\n\nKeda see puudutab: GmbH/UG (KSt + GewSt)\, Einzelunternehmen an
 d partnerships (ESt/Gewerbesteuer where applicable)\, and their outsourced
  bookkeepers/tax advisors.\n\nMida teha: File ESt/KSt/GewSt returns via EL
 STER (or your tax advisor's software) by 31 July of the following year\, o
 r confirm with your Steuerberater that the extended end-of-February (secon
 d following year) deadline applies to your filing.\n\nKaristus: Verspätun
 gszuschlag (late-filing surcharge) generally 0.25% of the assessed tax per
  month started\, minimum €25/month (§152 AO)\, plus possible estimation
  of the tax base.\n\n\nStatus: Kinnitatud\nhttps://eudeadlines.eu/et/deadl
 ine/de-annual-tax-returns-yearly
URL:https://eudeadlines.eu/et/deadline/de-annual-tax-returns-yearly
CATEGORIES:DE,Germany annual tax returns
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany annual tax returns: ESt/KSt/GewSt: annual income/corpor
 ation/trade tax return filing deadline — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany annual tax returns: ESt/KSt/GewSt: annual income/corpor
 ation/trade tax return filing deadline — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ai-act-high-risk-annex-iii@eudeadlines.eu
DTSTAMP:20260909T020844Z
DTSTART;VALUE=DATE:20271202
DTEND;VALUE=DATE:20271203
SUMMARY:AI Act: suure riskiga tehisintellekti kohustused III lisa kasutusju
 htudele (personal\, krediit\, haridus\, biomeetria\, elutähtis taristu)
DESCRIPTION:Tehisintellekt\, mida kasutatakse värbamiseks ja töötajate j
 uhtimiseks\, krediidiskooringuks\, kindlustuse hinnastamiseks\, haridusasu
 tustesse vastuvõtuks\, biomeetriliseks tuvastamiseks\, elutähtsas tarist
 us ja õiguskaitses\, muutub „suure riskiga“ tehisintellektiks. Pakkuj
 ad vajavad riskijuhtimissüsteemi\, andmehaldust\, tehnilist dokumentatsio
 oni\, logimist\, inimjärelevalvet ja vastavushindamist\; juurutajad peava
 d kasutama süsteeme vastavalt juhistele\, säilitama logisid ja teavitama
  mõjutatud isikuid.\n\nKeda see puudutab: Ettevõtted\, kes selliseid teh
 isintellektisüsteeme ehitavad\, ning iga tööandja või laenuandja\, kes
  neid kasutab (juurutaja kohustused)\, olenemata suurusest. VKEd saavad li
 htsustatud dokumentatsioonivormid.\n\nMida teha: Kaardistage iga tehisinte
 llektisüsteem\, mida ehitate või kasutate\, III lisa vastu. Kohaldamisal
 asse kuuluvate süsteemide jaoks alustage vastavustoimikut kohe: sihtotsta
 rve\, riskihindamine\, treeningandmete kirjeldus\, inimjärelevalve ülese
 hitus\, täpsuse ja küberturvalisuse testimine. Juurutajad: hankige pakku
 ja dokumentatsioon\, määrake inimjärelevalve teostaja ja valmistage ett
 e töötajate teavitused. Registreerige süsteemid enne kasutamist ELi and
 mebaasis.\n\nKaristus: Kuni 15 mln € või 3% ülemaailmsest käibest (VK
 Ed: neist madalam)\n\nMärkus kuupäeva kohta: Lükati kuupäevalt 2026-08
 -02 edasi tehisintellekti Digital Omnibusega\, määrus (EL) 2026/1744 (EL
 T 2026-07-24\, jõus 2026-07-27)\n\nStatus: Edasi lükatud\nhttps://eudead
 lines.eu/et/deadline/ai-act-high-risk-annex-iii
URL:https://eudeadlines.eu/et/deadline/ai-act-high-risk-annex-iii
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: suure riskiga tehisintellekti kohustused III lisa kasut
 usjuhtudele (personal\, krediit\, haridus\, biomeetria\, elutähtis tarist
 u) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: suure riskiga tehisintellekti kohustused III lisa kasut
 usjuhtudele (personal\, krediit\, haridus\, biomeetria\, elutähtis tarist
 u) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR