Lohnsteuer-Anmeldung: wage tax return filing deadline
Co miesiąc, termin do 10. dnia miesiąca. · Default monthly period; quarterly if prior-year withheld wage tax was €1,080-€5,000, annual if €1,080 or less.
Co się zmienia
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.
Kogo dotyczy
Any employer in Germany with staff subject to wage tax withholding (Lohnsteuerabzug), including owner-managers on a GmbH payroll.
Wielkości: mikro, mała, średnia, duża · Sektory: Wszystkie sektory · Dotyczy, jeśli: Zatrudniamy pracowników
Co zrobić
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.
Najbliższe terminy
Źródła
- gesetze-im-internet.de – EStG §41a (Anmeldung und Abführung der Lohnsteuer) (www.gesetze-im-internet.de)
Ostatnia weryfikacja: 8 września 2026. Wyłącznie w celach informacyjnych, nie stanowi porady prawnej.