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/
 fr?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\nQui est concerné: 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\nQue faire: 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\nNote sur la date : Schema requires a fixed day-of-mo
 nth\; 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 estimat
 e\, trued up the following month)\, which moves with bank holidays and wee
 kends. Day 28 approximates this for September 2026\; always confirm the ex
 act date with your payroll provider or Krankenkasse each month. The Beitra
 gsnachweis (contribution statement) itself is due even earlier\, typically
  two bank working days before the payment date.\n\nStatus: Confirmée\nhtt
 ps://eudeadlines.eu/fr/deadline/de-sv-beitragsnachweis-monthly
URL:https://eudeadlines.eu/fr/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\nQui est concerné: Any employer in Germany with st
 aff subject to wage tax withholding (Lohnsteuerabzug)\, including owner-ma
 nagers on a GmbH payroll.\n\nQue faire: 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: Confirmée\nhttps://eude
 adlines.eu/fr/deadline/de-lohnsteuer-anmeldung-monthly
URL:https://eudeadlines.eu/fr/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\nQui est concern
 é: All VAT-registered businesses in Germany above the Kleinunternehmer th
 reshold\, or that opted into standard VAT treatment.\n\nQue faire: 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: Confirmée\nhttps://eudeadlines.
 eu/fr/deadline/de-vat-return-monthly
URL:https://eudeadlines.eu/fr/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: Directive sur le travail via une plateform
 e : la présomption de salariat et les règles de gestion algorithmique do
 ivent s'appliquer au niveau national
DESCRIPTION:La directive (UE) 2024/2831 doit être transposée au plus tard
  le 2 décembre 2026. Les plateformes de travail numériques sont soumises
  à une présomption réfragable de salariat de leurs travailleurs lorsque
  la plateforme contrôle le travail\, doivent être transparentes sur leur
 s systèmes automatisés de surveillance et de décision\, garantir une in
 tervention humaine pour des décisions telles que la suspension de compte\
 , et ne peuvent pas traiter certaines données à caractère personnel (é
 motions\, conversations privées).\n\nQui est concerné: Toute plateforme 
 qui organise un travail effectué par des personnes via une application ou
  un site web (livraison\, VTC\, ménage\, places de marché de freelances)
 \, y compris les petites plateformes \; à la mi-2026\, seules l'Italie et
  l'Espagne disposaient de projets de loi.\n\nQue faire: Évaluez si vos pr
 estataires seraient présumés salariés au regard du critère national et
  budgétez une requalification. Documentez chaque système automatisé qui
  influe sur la rémunération\, les tâches ou l'accès\, préparez des ex
 plications à destination des travailleurs et mettez en place une révisio
 n humaine des décisions importantes. Suivez la loi de transposition de vo
 tre État membre.\n\nSanction: Fixée au niveau national \; coûts de requ
 alification et rappels de cotisations sociales\n\n\nStatus: Confirmée\nht
 tps://eudeadlines.eu/fr/deadline/platform-work-directive-transposition
URL:https://eudeadlines.eu/fr/deadline/platform-work-directive-transpositio
 n
CATEGORIES:EU,Platform Work Directive
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Directive sur le travail via une plate
 forme : la présomption de salariat et les règles de gestion algorithmiqu
 e doivent s'appliquer au niveau national — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Directive sur le travail via une plate
 forme : la présomption de salariat et les règles de gestion algorithmiqu
 e doivent s'appliquer au niveau national — 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\nQui est concerné: 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
 Que faire: 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\
 nSanction: 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: Confirmée\nhttps
 ://eudeadlines.eu/fr/deadline/de-jahresabschluss-offenlegung-yearly
URL:https://eudeadlines.eu/fr/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\nQui est concern
 é: All employers with staff in Germany\, including minijobs and working s
 tudents.\n\nQue faire: 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: C
 onfirmée\nhttps://eudeadlines.eu/fr/deadline/de-minimum-wage-2027
URL:https://eudeadlines.eu/fr/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\nQui est concerné: GmbH/UG (KSt + GewSt)\, Einzelunternehmen an
 d partnerships (ESt/Gewerbesteuer where applicable)\, and their outsourced
  bookkeepers/tax advisors.\n\nQue faire: 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\nSanction: 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: Confirmée\nhttps://eudeadlines.eu/fr/deadl
 ine/de-annual-tax-returns-yearly
URL:https://eudeadlines.eu/fr/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 : obligations relatives aux systèmes d'IA à haut risque po
 ur les cas d'usage de l'annexe III (RH\, crédit\, éducation\, biométrie
 \, infrastructures critiques)
DESCRIPTION:L'IA utilisée pour le recrutement et la gestion des travailleu
 rs\, l'évaluation de la solvabilité\, la tarification des assurances\, l
 'admission dans l'enseignement\, l'identification biométrique\, les infra
 structures critiques et le maintien de l'ordre devient « à haut risque 
 ». Les fournisseurs doivent disposer d'un système de gestion des risques
 \, d'une gouvernance des données\, d'une documentation technique\, d'une 
 journalisation\, d'un contrôle humain et d'une évaluation de la conformi
 té \; les déployeurs doivent utiliser les systèmes conformément aux in
 structions\, conserver les journaux et informer les personnes concernées.
 \n\nQui est concerné: Les entreprises qui développent de tels systèmes 
 d'IA\, ainsi que tout employeur ou prêteur qui les utilise (obligations d
 es déployeurs)\, quelle que soit sa taille. Les PME bénéficient de mod
 èles de documentation simplifiés.\n\nQue faire: Recensez chaque système
  d'IA que vous développez ou utilisez au regard de l'annexe III. Pour les
  systèmes concernés\, ouvrez dès maintenant un dossier de conformité :
  destination\, analyse des risques\, description des données d'entraînem
 ent\, conception du contrôle humain\, tests d'exactitude et de cybersécu
 rité. Déployeurs : obtenez la documentation du fournisseur\, désignez u
 n responsable du contrôle humain et préparez les notices d'information d
 es travailleurs. Enregistrez les systèmes dans la base de données de l'U
 E avant utilisation.\n\nSanction: Jusqu'à 15 M€ ou 3 % du chiffre d'aff
 aires mondial (PME : le montant le plus bas des deux)\n\nNote sur la date 
 : Reporté du 2026-08-02 par le Digital Omnibus sur l'IA\, règlement (UE)
  2026/1744 (JO du 2026-07-24\, en vigueur le 2026-07-27)\n\nStatus: Report
 ée\nhttps://eudeadlines.eu/fr/deadline/ai-act-high-risk-annex-iii
URL:https://eudeadlines.eu/fr/deadline/ai-act-high-risk-annex-iii
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act : obligations relatives aux systèmes d'IA à haut risqu
 e pour les cas d'usage de l'annexe III (RH\, crédit\, éducation\, biomé
 trie\, infrastructures critiques) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act : obligations relatives aux systèmes d'IA à haut risqu
 e pour les cas d'usage de l'annexe III (RH\, crédit\, éducation\, biomé
 trie\, infrastructures critiques) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR