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/
 lt?c=DE&s=small&f=employs_staff
BEGIN:VEVENT
UID:de-sv-beitragsnachweis-monthly@eudeadlines.eu
DTSTAMP:20260909T020756Z
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\nKam taikoma: Any employe
 r in Germany with staff subject to German social insurance\, including sma
 ll companies running their own payroll or via an outsourced bookkeeper/Loh
 nbüro.\n\nKą daryti: Set up your payroll or Lohnbüro process to calcula
 te an estimate and submit the Beitragsnachweis a couple of bank working da
 ys before the third-to-last bank working day of the month\, then pay by th
 at date\; verify the exact date every month since it depends on the bankin
 g calendar.\n\n\nPastaba dėl datos: Schema requires a fixed day-of-month\
 ; the actual legal rule (§23 Abs. 1 SGB IV) is the third-to-last bank wor
 king day of the SAME month in which the work was performed (an estimate\, 
 trued up the following month)\, which moves with bank holidays and weekend
 s. Day 28 approximates this for September 2026\; always confirm the exact 
 date with your payroll provider or Krankenkasse each month. The Beitragsna
 chweis (contribution statement) itself is due even earlier\, typically two
  bank working days before the payment date.\n\nStatus: Patvirtinta\nhttps:
 //eudeadlines.eu/lt/deadline/de-sv-beitragsnachweis-monthly
URL:https://eudeadlines.eu/lt/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:20260909T020756Z
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\nKam taikoma: Any employer in Germany with staff su
 bject to wage tax withholding (Lohnsteuerabzug)\, including owner-managers
  on a GmbH payroll.\n\nKą daryti: File the Lohnsteuer-Anmeldung via ELSTE
 R and remit withheld wage tax (plus solidarity surcharge and church tax wh
 ere applicable) by the 10th of the month (or quarter/year) following the r
 eporting period\; check annually whether your reporting period changes wit
 h last year's total withheld.\n\n\n\nStatus: Patvirtinta\nhttps://eudeadli
 nes.eu/lt/deadline/de-lohnsteuer-anmeldung-monthly
URL:https://eudeadlines.eu/lt/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:20260909T020756Z
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\nKam taikoma: Al
 l VAT-registered businesses in Germany above the Kleinunternehmer threshol
 d\, or that opted into standard VAT treatment.\n\nKą daryti: File the USt
 VA via ELSTER and pay any VAT due by the 10th of the month following the p
 eriod. New businesses and businesses with prior-year VAT above €9\,000 f
 ile monthly in their first two years\; otherwise file quarterly unless pri
 or-year VAT exceeded €9\,000\, or monthly if it exceeded certain higher 
 thresholds. Apply for a Dauerfristverlängerung via ELSTER (form USt 1 H) 
 if you need the extra month\, renewing the special advance payment annuall
 y for monthly filers.\n\n\n\nStatus: Patvirtinta\nhttps://eudeadlines.eu/l
 t/deadline/de-vat-return-monthly
URL:https://eudeadlines.eu/lt/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:20260909T020756Z
DTSTART;VALUE=DATE:20261202
DTEND;VALUE=DATE:20261203
SUMMARY:Platform Work Directive: Platforminio darbo direktyva: nacionaliniu
  lygmeniu turi būti taikoma darbo santykių prezumpcija ir algoritminio v
 aldymo taisyklės
DESCRIPTION:Direktyva (ES) 2024/2831 turi būti perkelta iki 2026 m. gruod
 žio 2 d. Skaitmeninėms darbo platformoms taikoma nuginčijama prezumpcij
 a\, kad jų darbuotojai yra samdomi darbuotojai\, kai platforma kontroliuo
 ja darbą\; platformos privalo būti skaidrios dėl automatizuoto stebėji
 mo ir sprendimų priėmimo sistemų\, priimant tokius sprendimus kaip pask
 yros sustabdymas – užtikrinti žmogaus dalyvavimą\, ir negali tvarkyti
  tam tikrų asmens duomenų (emocijų\, privačių pokalbių).\n\nKam taik
 oma: Bet kuri platforma\, organizuojanti asmenų darbą per programėlę a
 r svetainę (pristatymas\, keleivių vežimas\, valymas\, laisvai samdomų
  darbuotojų prekyvietės)\, įskaitant mažas platformas\; iki 2026 m. vi
 durio įstatymų projektus turėjo tik Italija ir Ispanija.\n\nKą daryti:
  Įvertinkite\, ar jūsų rangovai pagal nacionalinį testą būtų laikom
 i darbuotojais\, ir numatykite biudžetą perkvalifikavimui. Dokumentuokit
 e kiekvieną automatizuotą sistemą\, darančią įtaką darbo užmokesč
 iui\, užduotims ar prieigai\, parenkite darbuotojams skirtus paaiškinimu
 s ir nustatykite žmogaus atliekamą svarbių sprendimų peržiūrą. Seki
 te savo valstybės narės perkėlimo įstatymą.\n\nSankcijos: Nustatoma n
 acionaliniu lygmeniu\; perkvalifikavimo išlaidos ir socialinių įmokų n
 epriemokų išmokėjimas\n\n\nStatus: Patvirtinta\nhttps://eudeadlines.eu/
 lt/deadline/platform-work-directive-transposition
URL:https://eudeadlines.eu/lt/deadline/platform-work-directive-transpositio
 n
CATEGORIES:EU,Platform Work Directive
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Platforminio darbo direktyva: nacional
 iniu lygmeniu turi būti taikoma darbo santykių prezumpcija ir algoritmin
 io valdymo taisyklės — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Platforminio darbo direktyva: nacional
 iniu lygmeniu turi būti taikoma darbo santykių prezumpcija ir algoritmin
 io valdymo taisyklės — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:de-jahresabschluss-offenlegung-yearly@eudeadlines.eu
DTSTAMP:20260909T020756Z
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\nKam taikoma: GmbH\, UG (haftu
 ngsbeschränkt) and other capital companies (and qualifying GmbH & Co. KG)
  registered in Germany\; sole traders (Einzelunternehmen) and standard par
 tnerships are generally not subject to this HGB disclosure duty.\n\nKą da
 ryti: Prepare the annual financial statements after the fiscal year end an
 d file them for disclosure (Offenlegung) or\, if eligible as a Kleinstkapi
 talgesellschaft\, deposit (Hinterlegung) them via the Bundesanzeiger/Unter
 nehmensregister portal within 12 months of the balance-sheet date.\n\nSank
 cijos: Ordnungsgeld (administrative fine) proceedings by the Bundesamt fü
 r Justiz starting at a minimum of €2\,500\, escalating and repeatable fo
 r continued non-compliance (§335 HGB).\n\n\nStatus: Patvirtinta\nhttps://
 eudeadlines.eu/lt/deadline/de-jahresabschluss-offenlegung-yearly
URL:https://eudeadlines.eu/lt/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:20260909T020756Z
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\nKam taikoma: Al
 l employers with staff in Germany\, including minijobs and working student
 s.\n\nKą daryti: Budget the 2027 payroll increase now\; re-check minijob 
 hour limits against the new hourly rate\; review any pay bands or apprenti
 ce-related minimums pegged to the statutory minimum.\n\n\n\nStatus: Patvir
 tinta\nhttps://eudeadlines.eu/lt/deadline/de-minimum-wage-2027
URL:https://eudeadlines.eu/lt/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:20260909T020756Z
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\nKam taikoma: GmbH/UG (KSt + GewSt)\, Einzelunternehmen and part
 nerships (ESt/Gewerbesteuer where applicable)\, and their outsourced bookk
 eepers/tax advisors.\n\nKą daryti: File ESt/KSt/GewSt returns via ELSTER 
 (or your tax advisor's software) by 31 July of the following year\, or con
 firm with your Steuerberater that the extended end-of-February (second fol
 lowing year) deadline applies to your filing.\n\nSankcijos: Verspätungszu
 schlag (late-filing surcharge) generally 0.25% of the assessed tax per mon
 th started\, minimum €25/month (§152 AO)\, plus possible estimation of 
 the tax base.\n\n\nStatus: Patvirtinta\nhttps://eudeadlines.eu/lt/deadline
 /de-annual-tax-returns-yearly
URL:https://eudeadlines.eu/lt/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:20260909T020756Z
DTSTART;VALUE=DATE:20271202
DTEND;VALUE=DATE:20271203
SUMMARY:EU AI Act: DI aktas: didelės rizikos DI pareigos III priedo atveja
 ms (personalas\, kreditavimas\, švietimas\, biometrija\, ypatingos svarbo
 s infrastruktūra)
DESCRIPTION:DI\, naudojamas darbuotojų atrankai ir valdymui\, kredito reit
 ingavimui\, draudimo kainodarai\, priėmimui į švietimo įstaigas\, biom
 etriniam identifikavimui\, ypatingos svarbos infrastruktūrai ir teisėsau
 gai\, tampa „didelės rizikos“. Tiekėjai privalo turėti rizikos vald
 ymo sistemą\, duomenų valdymą\, techninę dokumentaciją\, žurnalų pi
 ldymą\, žmogaus vykdomą priežiūrą ir atitikties vertinimą\; diegėj
 ai privalo naudoti sistemas pagal instrukcijas\, saugoti žurnalus ir info
 rmuoti paveiktus asmenis.\n\nKam taikoma: Įmonės\, kuriančios tokias DI
  sistemas\, ir bet kuris darbdavys ar skolintojas\, kuris jas naudoja (die
 gėjo pareigos)\, nepriklausomai nuo dydžio. MVĮ taikomi supaprastinti d
 okumentacijos šablonai.\n\nKą daryti: Palyginkite kiekvieną kuriamą ar
  naudojamą DI sistemą su III priedu. Sistemoms\, kurioms taikomas reglam
 entas\, jau dabar pradėkite atitikties bylą: numatoma paskirtis\, riziko
 s vertinimas\, mokymo duomenų aprašymas\, žmogaus vykdomos priežiūros
  modelis\, tikslumo ir kibernetinio saugumo testavimas. Diegėjai: gaukite
  tiekėjo dokumentaciją\, paskirkite žmogų prižiūrėtoją ir parenkit
 e pranešimus darbuotojams. Prieš naudojimą užregistruokite sistemas ES
  duomenų bazėje.\n\nSankcijos: Iki 15 mln. EUR arba 3 % pasaulinės apyv
 artos (MVĮ – mažesnioji suma)\n\nPastaba dėl datos: Atidėta nuo 2026
 -08-02 Skaitmeniniu omnibusu dėl DI\, Reglamentu (ES) 2026/1744 (OL 2026-
 07-24\, įsigaliojo 2026-07-27)\n\nStatus: Atidėta\nhttps://eudeadlines.e
 u/lt/deadline/ai-act-high-risk-annex-iii
URL:https://eudeadlines.eu/lt/deadline/ai-act-high-risk-annex-iii
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:EU AI Act: DI aktas: didelės rizikos DI pareigos III priedo at
 vejams (personalas\, kreditavimas\, švietimas\, biometrija\, ypatingos sv
 arbos infrastruktūra) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:EU AI Act: DI aktas: didelės rizikos DI pareigos III priedo at
 vejams (personalas\, kreditavimas\, švietimas\, biometrija\, ypatingos sv
 arbos infrastruktūra) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR