Deze pagina is automatisch vertaald. Engels origineel: Engelse versie
Belasting- en compliancekalender 2028 voor bedrijven in Duitsland
Deze kalender toont elke deadline die geldt voor een bedrijf in Duitsland in 2028: nationale belasting- en rapportageverplichtingen naast EU-brede regelgeving - zoals de AI-verordening, NIS2 en de Cyber Resilience Act - die in de hele EU geldt.
Terugkerende verplichtingen - maandelijkse btw-aangiften, kwartaalaangiften, jaarverslagen - worden uitgewerkt tot hun individuele vervaldata voor het jaar aan de hand van de regel op de eigen pagina van elke deadline. Deze kalender verschuift geen data die op een weekend of feestdag vallen; controleer altijd de gelinkte officiële bron voor de exacte indieningstermijn.
Het Omnibus I-pakket heeft het toepassingsgebied van de CSRD beperkt tot bedrijven met meer dan 1.000 werknemers en meer dan €450 mln omzet; beursgenoteerde kmo’s zijn volledig geschrapt. Grote klanten mogen van leveranciers met minder dan 1.000 werknemers niet meer duurzaamheidsgegevens verlangen dan de vrijwillige VSME-standaard. Bedrijven binnen het toepassingsgebied rapporteren in 2028 over boekjaar 2027.
De laatste overgangsstap: vanaf 1 januari 2028 moet elk Duits bedrijf, ongeacht de omzet, gestructureerde e-facturen uitreiken voor binnenlandse B2B-leveringen. EDI-procedures moeten dan ook EN 16931-compatibel zijn.
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.
VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
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.
VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
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.
VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
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.
VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
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.
VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Producers whose prior-year packaging volumes reach the thresholds in §11 Abs. 4 VerpackG (glass ≥80 t; paper/cardboard/paperboard ≥50 t; or combined iron metals + aluminium + plastics + beverage cartons + other composite packaging ≥30 t) must submit an audited Vollständigkeitserklärung to the ZSVR every year by 15 May for the preceding calendar year (moved to the next business day if 15 May falls on a weekend/holiday). This is a statutory deadline with no extension available.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
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.
VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
Platforms die kortetermijnverhuur van accommodatie (tot 30 nachten) en personenvervoer faciliteren, worden voor de btw de fictieve leverancier wanneer de onderliggende verhuurder of chauffeur geen btw in rekening brengt. Het éénloketsysteem (OSS) wordt uitgebreid (overbrenging van eigen goederen, B2C-leveringen) en een verplichte btw-verlegging voor niet-gevestigde leveranciers vermindert de noodzaak van buitenlandse btw-registraties.
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.
VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
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.
AI die een veiligheidscomponent is van producten die vallen onder de in bijlage I genoemde EU-productwetgeving (machines, medische hulpmiddelen, speelgoed, liften, voertuigen enz.) moet voldoen aan de hoogrisicovereisten van de AI-verordening als onderdeel van de CE-conformiteitsbeoordeling van het product.
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.
VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
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.
VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
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.
VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
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.
VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
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.
VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
Corporations (GmbH, UG (haftungsbeschränkt), and GmbH & Co. KG) must file their annual financial statements for disclosure via the Unternehmensregister/Bundesanzeiger within 12 months of their balance-sheet date (§325 Abs. 1a HGB); for a calendar-year company that means by 31 December of the following year. Small and micro companies (Kleinstkapitalgesellschaften, §267/§267a HGB) may use reduced formats or, for micro companies, simple deposit (Hinterlegung) instead of full publication, but the 12-month deadline itself still applies.
Bevat deze kalender ook EU-brede verplichtingen, of alleen nationale?
Beide. Deze kalender combineert elke nationale deadline voor dit land met EU-brede regelgeving - zoals de AI-verordening of NIS2 - die voor bedrijven hier geldt, ongeacht het land.
Hoe worden terugkerende deadlines zoals maandelijkse btw-aangiften weergegeven?
Elke terugkerende verplichting (een maandelijkse btw-aangifte, een kwartaalaangifte) wordt uitgewerkt tot de werkelijke vervaldatum voor elke maand, elk kwartaal of elk jaar waarin ze van toepassing is, aan de hand van de herhalingsregel op de eigen deadlinepagina.
Hoe actueel is deze kalender?
Elke vermelding linkt naar de officiële bron en toont een datum "laatst geverifieerd". Data kunnen verschuiven, controleer daarom altijd de officiële bron voordat u op een datum vertrouwt.