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/
 sv?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\nVem som berörs: Any emp
 loyer in Germany with staff subject to German social insurance\, including
  small companies running their own payroll or via an outsourced bookkeeper
 /Lohnbüro.\n\nVad du ska göra: Set up your payroll or Lohnbüro process 
 to calculate an estimate and submit the Beitragsnachweis a couple of bank 
 working 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 banking calendar.\n\n\nAnmärkning om datumet: 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 estimate\, trued up the following month)\, which moves with bank holida
 ys and weekends. Day 28 approximates this for September 2026\; always conf
 irm 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: Bekr
 äftad\nhttps://eudeadlines.eu/sv/deadline/de-sv-beitragsnachweis-monthly
URL:https://eudeadlines.eu/sv/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\nVem som berörs: Any employer in Germany with staf
 f subject to wage tax withholding (Lohnsteuerabzug)\, including owner-mana
 gers on a GmbH payroll.\n\nVad du ska göra: File the Lohnsteuer-Anmeldung
  via ELSTER and remit withheld wage tax (plus solidarity surcharge and chu
 rch tax where applicable) by the 10th of the month (or quarter/year) follo
 wing the reporting period\; check annually whether your reporting period c
 hanges with last year's total withheld.\n\n\n\nStatus: Bekräftad\nhttps:/
 /eudeadlines.eu/sv/deadline/de-lohnsteuer-anmeldung-monthly
URL:https://eudeadlines.eu/sv/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\nVem som berörs
 : All VAT-registered businesses in Germany above the Kleinunternehmer thre
 shold\, or that opted into standard VAT treatment.\n\nVad du ska göra: Fi
 le the UStVA via ELSTER and pay any VAT due by the 10th of the month follo
 wing the period. New businesses and businesses with prior-year VAT above 
 €9\,000 file monthly in their first two years\; otherwise file quarterly
  unless prior-year VAT exceeded €9\,000\, or monthly if it exceeded cert
 ain higher thresholds. Apply for a Dauerfristverlängerung via ELSTER (for
 m USt 1 H) if you need the extra month\, renewing the special advance paym
 ent annually for monthly filers.\n\n\n\nStatus: Bekräftad\nhttps://eudead
 lines.eu/sv/deadline/de-vat-return-monthly
URL:https://eudeadlines.eu/sv/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: Plattformsarbetsdirektivet: presumtion om 
 anställning och regler för algoritmisk arbetsledning måste gälla natio
 nellt
DESCRIPTION:Direktiv (EU) 2024/2831 ska vara införlivat senast den 2 decem
 ber 2026. Digitala arbetsplattformar möter en motbevisbar presumtion om a
 tt deras arbetstagare är anställda när plattformen kontrollerar arbetet
 \, måste vara transparenta om automatiserade övervaknings- och beslutssy
 stem\, säkerställa mänsklig medverkan vid beslut som avstängning av ko
 nton\, och får inte behandla vissa personuppgifter (känslor\, privata ch
 attar).\n\nVem som berörs: Alla plattformar som organiserar arbete som ut
 förs av enskilda personer via en app eller webbplats (leverans\, taxitjä
 nster\, städning\, frilansmarknadsplatser)\, inklusive små plattformar\;
  endast Italien och Spanien hade lagförslag i mitten av 2026.\n\nVad du s
 ka göra: Bedöm om era uppdragstagare skulle presumeras vara anställda e
 nligt det nationella testet och budgetera för omklassificering. Dokumente
 ra varje automatiserat system som påverkar lön\, uppgifter eller åtkoms
 t\, förbered förklaringar riktade till arbetstagarna och inför mänskli
 g granskning av betydande beslut. Följ er medlemsstats införlivandelag.\
 n\nSanktion: Fastställs nationellt\; kostnader för omklassificering och 
 retroaktiva sociala avgifter\n\n\nStatus: Bekräftad\nhttps://eudeadlines.
 eu/sv/deadline/platform-work-directive-transposition
URL:https://eudeadlines.eu/sv/deadline/platform-work-directive-transpositio
 n
CATEGORIES:EU,Platform Work Directive
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Plattformsarbetsdirektivet: presumtion
  om anställning och regler för algoritmisk arbetsledning måste gälla n
 ationellt — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Plattformsarbetsdirektivet: presumtion
  om anställning och regler för algoritmisk arbetsledning måste gälla n
 ationellt — 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\nVem som berörs: GmbH\, UG (h
 aftungsbeschränkt) and other capital companies (and qualifying GmbH & Co.
  KG) registered in Germany\; sole traders (Einzelunternehmen) and standard
  partnerships are generally not subject to this HGB disclosure duty.\n\nVa
 d du ska göra: Prepare the annual financial statements after the fiscal y
 ear end and file them for disclosure (Offenlegung) or\, if eligible as a K
 leinstkapitalgesellschaft\, deposit (Hinterlegung) them via the Bundesanze
 iger/Unternehmensregister portal within 12 months of the balance-sheet dat
 e.\n\nSanktion: Ordnungsgeld (administrative fine) proceedings by the Bund
 esamt für Justiz starting at a minimum of €2\,500\, escalating and repe
 atable for continued non-compliance (§335 HGB).\n\n\nStatus: Bekräftad\n
 https://eudeadlines.eu/sv/deadline/de-jahresabschluss-offenlegung-yearly
URL:https://eudeadlines.eu/sv/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\nVem som berörs
 : All employers with staff in Germany\, including minijobs and working stu
 dents.\n\nVad du ska göra: Budget the 2027 payroll increase now\; re-chec
 k minijob hour limits against the new hourly rate\; review any pay bands o
 r apprentice-related minimums pegged to the statutory minimum.\n\n\n\nStat
 us: Bekräftad\nhttps://eudeadlines.eu/sv/deadline/de-minimum-wage-2027
URL:https://eudeadlines.eu/sv/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\nVem som berörs: GmbH/UG (KSt + GewSt)\, Einzelunternehmen and 
 partnerships (ESt/Gewerbesteuer where applicable)\, and their outsourced b
 ookkeepers/tax advisors.\n\nVad du ska göra: File ESt/KSt/GewSt returns v
 ia ELSTER (or your tax advisor's software) by 31 July of the following yea
 r\, or confirm with your Steuerberater that the extended end-of-February (
 second following year) deadline applies to your filing.\n\nSanktion: Versp
 ätungszuschlag (late-filing surcharge) generally 0.25% of the assessed ta
 x per month started\, minimum €25/month (§152 AO)\, plus possible estim
 ation of the tax base.\n\n\nStatus: Bekräftad\nhttps://eudeadlines.eu/sv/
 deadline/de-annual-tax-returns-yearly
URL:https://eudeadlines.eu/sv/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: AI-förordningen: skyldigheter för högrisk-AI enligt b
 ilaga III (HR\, kreditgivning\, utbildning\, biometri\, kritisk infrastruk
 tur)
DESCRIPTION:AI som används för rekrytering och personalledning\, kreditv
 ärdering\, prissättning av försäkringar\, antagning till utbildning\, 
 biometrisk identifiering\, kritisk infrastruktur och brottsbekämpning kla
 ssas som ”högrisk”. Leverantörer behöver ett riskhanteringssystem\,
  datastyrning\, teknisk dokumentation\, loggning\, mänsklig tillsyn och e
 n bedömning av överensstämmelse\; användare (deployers) måste använd
 a systemen enligt anvisningarna\, spara loggar och informera berörda pers
 oner.\n\nVem som berörs: Företag som bygger sådana AI-system\, samt var
 je arbetsgivare eller långivare som använder dem (skyldigheter för anv
 ändare)\, oavsett storlek. SMF får förenklade dokumentationsmallar.\n\n
 Vad du ska göra: Kartlägg varje AI-system ni bygger eller använder mot 
 bilaga III. För system som omfattas\, starta en efterlevnadsakt redan nu:
  avsett ändamål\, riskbedömning\, beskrivning av träningsdata\, utform
 ning av mänsklig tillsyn\, samt tester av noggrannhet och cybersäkerhet.
  Användare: skaffa leverantörens dokumentation\, utse en mänsklig tills
 ynsperson och förbered informationsmeddelanden till arbetstagare. Registr
 era systemen i EU:s databas före användning.\n\nSanktion: Upp till 15 M
 € eller 3 % av världsomsättningen (SMF: det lägre av de två beloppen
 )\n\nAnmärkning om datumet: Uppskjutet från 2026-08-02 genom den digital
 a Omnibusförordningen om AI\, förordning (EU) 2026/1744 (EUT 2026-07-24\
 , i kraft 2026-07-27)\n\nStatus: Uppskjuten\nhttps://eudeadlines.eu/sv/dea
 dline/ai-act-high-risk-annex-iii
URL:https://eudeadlines.eu/sv/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: AI-förordningen: skyldigheter för högrisk-AI enli
 gt bilaga III (HR\, kreditgivning\, utbildning\, biometri\, kritisk infras
 truktur) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:EU AI Act: AI-förordningen: skyldigheter för högrisk-AI enli
 gt bilaga III (HR\, kreditgivning\, utbildning\, biometri\, kritisk infras
 truktur) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR