Lohnsteuer-Anmeldung: wage tax return filing deadline
Chaque mois, avant le 10. · Default monthly period; quarterly if prior-year withheld wage tax was €1,080-€5,000, annual if €1,080 or less.
Ce qui change
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.
Qui est concerné
Any employer in Germany with staff subject to wage tax withholding (Lohnsteuerabzug), including owner-managers on a GmbH payroll.
Tailles : micro, petite, moyenne, grande · Secteurs : Tous les secteurs · S'applique si : Nous employons du personnel
Que faire
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.
Prochaines échéances
Sources
- gesetze-im-internet.de – EStG §41a (Anmeldung und Abführung der Lohnsteuer) (www.gesetze-im-internet.de)
Dernière vérification le 8 septembre 2026. À titre informatif uniquement, ne constitue pas un conseil juridique.