Lohnsteuer-Anmeldung: wage tax return filing deadline
Elke maand, uiterlijk de 10. · Default monthly period; quarterly if prior-year withheld wage tax was €1,080-€5,000, annual if €1,080 or less.
Wat verandert er
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.
Voor wie geldt dit
Any employer in Germany with staff subject to wage tax withholding (Lohnsteuerabzug), including owner-managers on a GmbH payroll.
Groottes: micro, klein, middelgroot, groot · Sectoren: Alle sectoren · Geldt als: Wij hebben personeel in dienst
Wat u moet doen
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.
Volgende termijnen
Bronnen
- gesetze-im-internet.de – EStG §41a (Anmeldung und Abführung der Lohnsteuer) (www.gesetze-im-internet.de)
Laatst geverifieerd op 8 september 2026. Uitsluitend ter informatie, geen juridisch advies.