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/
 lv?c=DE&s=small&f=employs_staff
BEGIN:VEVENT
UID:de-sv-beitragsnachweis-monthly@eudeadlines.eu
DTSTAMP:20260909T020821Z
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\nUz ko tas attiecas: Any 
 employer in Germany with staff subject to German social insurance\, includ
 ing small companies running their own payroll or via an outsourced bookkee
 per/Lohnbüro.\n\nKas jādara: Set up your payroll or Lohnbüro process to
  calculate an estimate and submit the Beitragsnachweis a couple of bank wo
 rking days before the third-to-last bank working day of the month\, then p
 ay by that date\; verify the exact date every month since it depends on th
 e banking calendar.\n\n\nPiezīme par datumu: 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 es
 timate\, trued up the following month)\, which moves with bank holidays an
 d weekends. Day 28 approximates this for September 2026\; always confirm t
 he exact date with your payroll provider or Krankenkasse each month. The B
 eitragsnachweis (contribution statement) itself is due even earlier\, typi
 cally two bank working days before the payment date.\n\nStatus: Apstiprin
 āts\nhttps://eudeadlines.eu/lv/deadline/de-sv-beitragsnachweis-monthly
URL:https://eudeadlines.eu/lv/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:20260909T020821Z
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\nUz ko tas attiecas: Any employer in Germany with s
 taff subject to wage tax withholding (Lohnsteuerabzug)\, including owner-m
 anagers on a GmbH payroll.\n\nKas jādara: File the Lohnsteuer-Anmeldung v
 ia ELSTER and remit withheld wage tax (plus solidarity surcharge and churc
 h tax where applicable) by the 10th of the month (or quarter/year) followi
 ng the reporting period\; check annually whether your reporting period cha
 nges with last year's total withheld.\n\n\n\nStatus: Apstiprināts\nhttps:
 //eudeadlines.eu/lv/deadline/de-lohnsteuer-anmeldung-monthly
URL:https://eudeadlines.eu/lv/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:20260909T020821Z
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\nUz ko tas attie
 cas: All VAT-registered businesses in Germany above the Kleinunternehmer t
 hreshold\, or that opted into standard VAT treatment.\n\nKas jādara: File
  the UStVA via ELSTER and pay any VAT due by the 10th of the month followi
 ng the period. New businesses and businesses with prior-year VAT above €
 9\,000 file monthly in their first two years\; otherwise file quarterly un
 less prior-year VAT exceeded €9\,000\, or monthly if it exceeded certain
  higher thresholds. Apply for a Dauerfristverlängerung via ELSTER (form U
 St 1 H) if you need the extra month\, renewing the special advance payment
  annually for monthly filers.\n\n\n\nStatus: Apstiprināts\nhttps://eudead
 lines.eu/lv/deadline/de-vat-return-monthly
URL:https://eudeadlines.eu/lv/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:20260909T020821Z
DTSTART;VALUE=DATE:20261202
DTEND;VALUE=DATE:20261203
SUMMARY:Platform Work Directive: Platformu darba direktīva: nodarbinātīb
 as prezumpcijai un algoritmiskās vadības noteikumiem jāstājas spēkā 
 nacionāli
DESCRIPTION:Direktīva (ES) 2024/2831 jāpārņem līdz 2026. gada 2. decem
 brim. Digitālajām darba platformām piemēro atspēkojamu prezumpciju\, 
 ka to darba veicēji ir darbinieki\, ja platforma kontrolē darbu\; tām j
 ābūt pārredzamām par automatizētajām uzraudzības un lēmumu pieņem
 šanas sistēmām\, jānodrošina cilvēka iesaiste tādos lēmumos kā ko
 nta apturēšana\, un tās nedrīkst apstrādāt noteiktus personas datus 
 (emocijas\, privātas sarakstes).\n\nUz ko tas attiecas: Jebkura platforma
 \, kas organizē fizisku personu veiktu darbu ar lietotnes vai mājaslapas
  starpniecību (piegāde\, braucienu pasūtīšana\, uzkopšana\, brīvo p
 rofesiju tirdzniecības vietas)\, ieskaitot mazas platformas\; 2026. gada 
 vidū likumprojekti bija tikai Itālijai un Spānijai.\n\nKas jādara: Nov
 ērtējiet\, vai jūsu līgumdarbinieki saskaņā ar nacionālo kritēriju
  tiktu uzskatīti par darbiniekiem\, un ieplānojiet budžetu iespējamai 
 pārkvalificēšanai. Dokumentējiet katru automatizēto sistēmu\, kas ie
 tekmē atalgojumu\, uzdevumus vai piekļuvi\, sagatavojiet skaidrojumus da
 rbiniekiem un ieviesiet cilvēka veiktu nozīmīgu lēmumu pārskatīšanu
 . Sekojiet līdzi jūsu dalībvalsts transponēšanas likumam.\n\nSods: No
 teikts nacionāli\; pārkvalificēšanas izmaksas un sociālo iemaksu pied
 ziņa par pagātni\n\n\nStatus: Apstiprināts\nhttps://eudeadlines.eu/lv/d
 eadline/platform-work-directive-transposition
URL:https://eudeadlines.eu/lv/deadline/platform-work-directive-transpositio
 n
CATEGORIES:EU,Platform Work Directive
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Platformu darba direktīva: nodarbinā
 tības prezumpcijai un algoritmiskās vadības noteikumiem jāstājas spē
 kā nacionāli — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Platformu darba direktīva: nodarbinā
 tības prezumpcijai un algoritmiskās vadības noteikumiem jāstājas spē
 kā nacionāli — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:de-jahresabschluss-offenlegung-yearly@eudeadlines.eu
DTSTAMP:20260909T020821Z
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\nUz ko tas attiecas: GmbH\, UG
  (haftungsbeschränkt) and other capital companies (and qualifying GmbH & 
 Co. KG) registered in Germany\; sole traders (Einzelunternehmen) and stand
 ard partnerships are generally not subject to this HGB disclosure duty.\n\
 nKas jādara: Prepare the annual financial statements after the fiscal yea
 r end and file them for disclosure (Offenlegung) or\, if eligible as a Kle
 instkapitalgesellschaft\, deposit (Hinterlegung) them via the Bundesanzeig
 er/Unternehmensregister portal within 12 months of the balance-sheet date.
 \n\nSods: Ordnungsgeld (administrative fine) proceedings by the Bundesamt 
 für Justiz starting at a minimum of €2\,500\, escalating and repeatable
  for continued non-compliance (§335 HGB).\n\n\nStatus: Apstiprināts\nhtt
 ps://eudeadlines.eu/lv/deadline/de-jahresabschluss-offenlegung-yearly
URL:https://eudeadlines.eu/lv/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:20260909T020821Z
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\nUz ko tas attie
 cas: All employers with staff in Germany\, including minijobs and working 
 students.\n\nKas jādara: Budget the 2027 payroll increase now\; re-check 
 minijob hour limits against the new hourly rate\; review any pay bands or 
 apprentice-related minimums pegged to the statutory minimum.\n\n\n\nStatus
 : Apstiprināts\nhttps://eudeadlines.eu/lv/deadline/de-minimum-wage-2027
URL:https://eudeadlines.eu/lv/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:20260909T020821Z
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\nUz ko tas attiecas: GmbH/UG (KSt + GewSt)\, Einzelunternehmen a
 nd partnerships (ESt/Gewerbesteuer where applicable)\, and their outsource
 d bookkeepers/tax advisors.\n\nKas jādara: File ESt/KSt/GewSt returns via
  ELSTER (or your tax advisor's software) by 31 July of the following year\
 , or confirm with your Steuerberater that the extended end-of-February (se
 cond following year) deadline applies to your filing.\n\nSods: Verspätung
 szuschlag (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: Apstiprināts\nhttps://eudeadlines.eu/lv/dea
 dline/de-annual-tax-returns-yearly
URL:https://eudeadlines.eu/lv/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:20260909T020821Z
DTSTART;VALUE=DATE:20271202
DTEND;VALUE=DATE:20271203
SUMMARY:EU AI Act: MI akts: augsta riska pienākumi III pielikuma lietojumi
 em (personāls\, kredīti\, izglītība\, biometrija\, kritiskā infrastru
 ktūra)
DESCRIPTION:MI\, ko izmanto darbinieku pieņemšanai darbā un vadībai\, k
 redītu vērtēšanai\, apdrošināšanas cenu noteikšanai\, uzņemšanai
  izglītības iestādēs\, biometriskajai identifikācijai\, kritiskajai i
 nfrastruktūrai un tiesībaizsardzībai\, kļūst par "augsta riska" MI. N
 odrošinātājiem jābūt riska pārvaldības sistēmai\, datu pārvaldīb
 ai\, tehniskajai dokumentācijai\, žurnalēšanai\, cilvēka veiktai uzra
 udzībai un atbilstības novērtējumam\; uzturētājiem sistēmas jāizma
 nto atbilstoši instrukcijām\, jāglabā žurnāli un jāinformē skartā
 s personas.\n\nUz ko tas attiecas: Uzņēmumi\, kas veido šādas MI sist
 ēmas\, kā arī jebkurš darba devējs vai aizdevējs\, kas tās izmanto 
 (uzturētāja pienākumi)\, neatkarīgi no lieluma. MVU pieejami vienkār
 šoti dokumentācijas paraugi.\n\nKas jādara: Salīdziniet katru savu izs
 trādāto vai izmantoto MI sistēmu ar III pielikumu. Sistēmām\, uz kur
 ām attiecas prasības\, jau tagad sāciet atbilstības lietu: paredzētai
 s nolūks\, riska novērtējums\, apmācības datu apraksts\, cilvēka uzr
 audzības risinājums\, precizitātes un kiberdrošības testēšana. Uztu
 rētājiem: iegūstiet nodrošinātāja dokumentāciju\, izvirziet cilvēk
 a uzraugu un sagatavojiet darbinieku informēšanas paziņojumus. Reģistr
 ējiet sistēmas ES datubāzē pirms to izmantošanas.\n\nSods: Līdz 15 m
 ilj. EUR vai 3% no pasaules apgrozījuma (MVU: mazākā no abām summām)\
 n\nPiezīme par datumu: Pārcelts no 2026-08-02 ar Digitālo omnibusu par 
 MI\, Regulu (ES) 2026/1744 (OV 2026-07-24\, spēkā no 2026-07-27)\n\nStat
 us: Atlikts\nhttps://eudeadlines.eu/lv/deadline/ai-act-high-risk-annex-iii
URL:https://eudeadlines.eu/lv/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: MI akts: augsta riska pienākumi III pielikuma lieto
 jumiem (personāls\, kredīti\, izglītība\, biometrija\, kritiskā infra
 struktūra) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:EU AI Act: MI akts: augsta riska pienākumi III pielikuma lieto
 jumiem (personāls\, kredīti\, izglītība\, biometrija\, kritiskā infra
 struktūra) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR