ESt/KSt/GewSt: annual income/corporation/trade tax return filing deadline
Every year in July, due by the 31st. · Self-prepared returns; extends to the last day of February of the second following year if prepared by a Steuerberater/Lohnsteuerhilfeverein (§149 Abs. 3 AO).
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What changes
Annual income tax (Einkommensteuer), corporation tax (Körperschaftsteuer) and trade tax (Gewerbesteuer) returns must be filed by 31 July of the following year (§149 Abs. 2 AO) when self-prepared. If a Steuerberater (tax advisor) or Lohnsteuerhilfeverein prepares the return, the deadline 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.
Who is affected
GmbH/UG (KSt + GewSt), Einzelunternehmen and partnerships (ESt/Gewerbesteuer where applicable), and their outsourced bookkeepers/tax advisors.
Sizes: micro, small, medium, large · Sectors: All sectors
What to do
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 (second following year) deadline applies to your filing.
Next occurrences
Penalty
Verspätungszuschlag (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.
Sources
- gesetze-im-internet.de – AO §149 (Abgabe der Steuererklärungen) (www.gesetze-im-internet.de)
Last verified 8 September 2026. Informational only, not legal advice.