What a micro company with no employees must file in Germany in 2026

This profile assumes the smallest company shape: a micro business (fewer than 10 staff, up to €2 million turnover) with nobody on payroll, so duties tied to employing staff are left out. It still covers the recurring basics almost every company has - VAT and other tax returns, the annual financial report - plus EU-wide rules such as the AI Act or the Cyber Resilience Act that apply no matter how small you are. Hire your first employee, or grow past micro size, and a different profile will fit better.

This page assumes a specific starting profile: micro company with no employees, in Germany. It's a starting point, not tailored advice - your actual obligations depend on your exact sector, turnover and how you operate.

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