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/
 nl?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\nVoor wie geldt dit: 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\nWat u moet doen: Set up your payroll or Lohnbüro proces
 s to calculate an estimate and submit the Beitragsnachweis a couple of ban
 k working days before the third-to-last bank working day of the month\, th
 en pay by that date\; verify the exact date every month since it depends o
 n the banking calendar.\n\n\nOpmerking bij de datum: Schema requires a fix
 ed 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 holi
 days and weekends. Day 28 approximates this for September 2026\; always co
 nfirm 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.\n\nStatus: Bev
 estigd\nhttps://eudeadlines.eu/nl/deadline/de-sv-beitragsnachweis-monthly
URL:https://eudeadlines.eu/nl/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\nVoor wie geldt dit: Any employer in Germany with s
 taff subject to wage tax withholding (Lohnsteuerabzug)\, including owner-m
 anagers on a GmbH payroll.\n\nWat u moet doen: File the Lohnsteuer-Anmeldu
 ng via ELSTER and remit withheld wage tax (plus solidarity surcharge and c
 hurch tax where applicable) by the 10th of the month (or quarter/year) fol
 lowing the reporting period\; check annually whether your reporting period
  changes with last year's total withheld.\n\n\n\nStatus: Bevestigd\nhttps:
 //eudeadlines.eu/nl/deadline/de-lohnsteuer-anmeldung-monthly
URL:https://eudeadlines.eu/nl/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\nVoor wie geldt 
 dit: All VAT-registered businesses in Germany above the Kleinunternehmer t
 hreshold\, or that opted into standard VAT treatment.\n\nWat u moet doen: 
 File the UStVA via ELSTER and pay any VAT due by the 10th of the month fol
 lowing the period. New businesses and businesses with prior-year VAT above
  €9\,000 file monthly in their first two years\; otherwise file quarterl
 y unless prior-year VAT exceeded €9\,000\, or monthly if it exceeded cer
 tain higher thresholds. Apply for a Dauerfristverlängerung via ELSTER (fo
 rm USt 1 H) if you need the extra month\, renewing the special advance pay
 ment annually for monthly filers.\n\n\n\nStatus: Bevestigd\nhttps://eudead
 lines.eu/nl/deadline/de-vat-return-monthly
URL:https://eudeadlines.eu/nl/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: Richtlijn platformwerk: vermoeden van arbe
 idsrelatie en regels voor algoritmisch beheer moeten nationaal gelden
DESCRIPTION:Richtlijn (EU) 2024/2831 moet uiterlijk 2 december 2026 zijn om
 gezet. Digitale arbeidsplatforms krijgen te maken met een weerlegbaar verm
 oeden dat hun werkenden werknemers zijn wanneer het platform het werk aans
 tuurt\, moeten transparant zijn over geautomatiseerde monitoring- en beslu
 itvormingssystemen\, moeten mensen betrekken bij besluiten zoals schorsing
  van accounts en mogen bepaalde persoonsgegevens (emoties\, privéchats) n
 iet verwerken.\n\nVoor wie geldt dit: Elk platform dat werk organiseert da
 t door personen via een app of website wordt uitgevoerd (bezorging\, ritdi
 ensten\, schoonmaak\, freelancemarktplaatsen)\, inclusief kleine platforms
 \; medio 2026 hadden alleen Italië en Spanje wetsontwerpen.\n\nWat u moet
  doen: Beoordeel of uw opdrachtnemers volgens de nationale toets als werkn
 emers zouden worden vermoed en reserveer budget voor herkwalificatie. Docu
 menteer elk geautomatiseerd systeem dat invloed heeft op beloning\, taken 
 of toegang\, bereid uitleg voor werkenden voor en richt menselijke beoorde
 ling van belangrijke besluiten in. Volg de omzettingswet van uw lidstaat.\
 n\nSanctie: Nationaal vastgesteld\; kosten van herkwalificatie en naheffin
 g van sociale premies\n\n\nStatus: Bevestigd\nhttps://eudeadlines.eu/nl/de
 adline/platform-work-directive-transposition
URL:https://eudeadlines.eu/nl/deadline/platform-work-directive-transpositio
 n
CATEGORIES:EU,Platform Work Directive
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Richtlijn platformwerk: vermoeden van 
 arbeidsrelatie en regels voor algoritmisch beheer moeten nationaal gelden 
 — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Richtlijn platformwerk: vermoeden van 
 arbeidsrelatie en regels voor algoritmisch beheer moeten nationaal gelden 
 — 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\nVoor wie geldt dit: 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\
 nWat u moet doen: Prepare the annual financial statements after the fiscal
  year end and file them for disclosure (Offenlegung) or\, if eligible as a
  Kleinstkapitalgesellschaft\, deposit (Hinterlegung) them via the Bundesan
 zeiger/Unternehmensregister portal within 12 months of the balance-sheet d
 ate.\n\nSanctie: Ordnungsgeld (administrative fine) proceedings by the Bun
 desamt für Justiz starting at a minimum of €2\,500\, escalating and rep
 eatable for continued non-compliance (§335 HGB).\n\n\nStatus: Bevestigd\n
 https://eudeadlines.eu/nl/deadline/de-jahresabschluss-offenlegung-yearly
URL:https://eudeadlines.eu/nl/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\nVoor wie geldt 
 dit: All employers with staff in Germany\, including minijobs and working 
 students.\n\nWat u moet doen: Budget the 2027 payroll increase now\; re-ch
 eck minijob hour limits against the new hourly rate\; review any pay bands
  or apprentice-related minimums pegged to the statutory minimum.\n\n\n\nSt
 atus: Bevestigd\nhttps://eudeadlines.eu/nl/deadline/de-minimum-wage-2027
URL:https://eudeadlines.eu/nl/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\nVoor wie geldt dit: GmbH/UG (KSt + GewSt)\, Einzelunternehmen a
 nd partnerships (ESt/Gewerbesteuer where applicable)\, and their outsource
 d bookkeepers/tax advisors.\n\nWat u moet doen: File ESt/KSt/GewSt returns
  via ELSTER (or your tax advisor's software) by 31 July of the following y
 ear\, or confirm with your Steuerberater that the extended end-of-February
  (second following year) deadline applies to your filing.\n\nSanctie: Vers
 pätungszuschlag (late-filing surcharge) generally 0.25% of the assessed t
 ax per month started\, minimum €25/month (§152 AO)\, plus possible esti
 mation of the tax base.\n\n\nStatus: Bevestigd\nhttps://eudeadlines.eu/nl/
 deadline/de-annual-tax-returns-yearly
URL:https://eudeadlines.eu/nl/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: verplichtingen voor AI met een hoog risico voor toepassinge
 n uit bijlage III (HR\, krediet\, onderwijs\, biometrie\, kritieke infrast
 ructuur)
DESCRIPTION:AI die wordt gebruikt voor werving en aansturing van werknemers
 \, kredietscoring\, verzekeringsprijzen\, toelating tot onderwijs\, biomet
 rische identificatie\, kritieke infrastructuur en rechtshandhaving wordt 
 ‘hoog risico’. Aanbieders hebben een risicobeheersysteem\, datagoverna
 nce\, technische documentatie\, logging\, menselijk toezicht en een confor
 miteitsbeoordeling nodig\; gebruiksverantwoordelijken moeten de systemen v
 olgens de instructies gebruiken\, logs bewaren en betrokkenen informeren.\
 n\nVoor wie geldt dit: Bedrijven die zulke AI-systemen bouwen\, en elke we
 rkgever of kredietverstrekker die ze gebruikt (verplichtingen voor gebruik
 sverantwoordelijken)\, ongeacht de grootte. Kmo’s/mkb krijgen vereenvoud
 igde documentatiesjablonen.\n\nWat u moet doen: Toets elk AI-systeem dat u
  bouwt of gebruikt aan bijlage III. Start voor systemen binnen het toepass
 ingsgebied nu een compliancedossier: beoogd doel\, risicobeoordeling\, bes
 chrijving van de trainingsdata\, opzet van menselijk toezicht\, tests van 
 nauwkeurigheid en cyberbeveiliging. Gebruiksverantwoordelijken: vraag de d
 ocumentatie van de aanbieder op\, wijs een menselijke toezichthouder aan e
 n bereid informatie voor werknemers voor. Registreer systemen vóór gebru
 ik in de EU-databank.\n\nSanctie: Tot €15 mln of 3% van de wereldwijde o
 mzet (kmo’s/mkb: het laagste van beide)\n\nOpmerking bij de datum: Uitge
 steld van 2026-08-02 door de Digital Omnibus inzake AI\, Verordening (EU) 
 2026/1744 (PB 2026-07-24\, van kracht 2026-07-27)\n\nStatus: Uitgesteld\nh
 ttps://eudeadlines.eu/nl/deadline/ai-act-high-risk-annex-iii
URL:https://eudeadlines.eu/nl/deadline/ai-act-high-risk-annex-iii
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: verplichtingen voor AI met een hoog risico voor toepass
 ingen uit bijlage III (HR\, krediet\, onderwijs\, biometrie\, kritieke inf
 rastructuur) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: verplichtingen voor AI met een hoog risico voor toepass
 ingen uit bijlage III (HR\, krediet\, onderwijs\, biometrie\, kritieke inf
 rastructuur) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR