Lohnsteuer-Anmeldung: wage tax return filing deadline
Every month, due by the 10th. · Default monthly period; quarterly if prior-year withheld wage tax was €1,080-€5,000, annual if €1,080 or less.
What changes
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 withheld wage tax was between €1,080 and €5,000, and annual if it was €1,080 or less.
Who is affected
Any employer in Germany with staff subject to wage tax withholding (Lohnsteuerabzug), including owner-managers on a GmbH payroll.
Sizes: micro, small, medium, large · Sectors: All sectors · Applies if: We employ staff
What to do
File the Lohnsteuer-Anmeldung via ELSTER and remit withheld wage tax (plus solidarity surcharge and church tax where applicable) by the 10th of the month (or quarter/year) following the reporting period; check annually whether your reporting period changes with last year's total withheld.
Next occurrences
Sources
- gesetze-im-internet.de – EStG §41a (Anmeldung und Abführung der Lohnsteuer) (www.gesetze-im-internet.de)
Last verified 8 September 2026. Informational only, not legal advice.