Upcoming EU compliance deadlines (Germany, small)

3 daysSozialversicherungsbeiträge: contribution payment and Beitragsnachweis deadline
28 October 2026 · Germany social insurance
16 daysLohnsteuer-Anmeldung: wage tax return filing deadline
10 November 2026 · Germany wage tax
16 daysUmsatzsteuer-Voranmeldung: VAT advance return filing deadline
10 November 2026 · Germany VAT
38 daysPlatform Work Directive: presumption of employment and algorithmic-management rules must apply nationally
2 December 2026 · Platform Work Directive
67 daysJahresabschluss: annual financial statement disclosure (Offenlegung) to the Unternehmensregister
31 December 2026 · Germany financial statement disclosure
68 daysGermany: statutory minimum wage rises to €14.60/hour
1 January 2027 · Germany minimum wage
279 daysESt/KSt/GewSt: annual income/corporation/trade tax return filing deadline
31 July 2027 · Germany annual tax returns
403 daysAI Act: high-risk AI obligations for Annex III use cases (HR, credit, education, biometrics, critical infrastructure)
2 December 2027 · EU AI Act