Lohnsteuer-Anmeldung: wage tax return filing deadline
Varje månad, senast den 10. · Default monthly period; quarterly if prior-year withheld wage tax was €1,080-€5,000, annual if €1,080 or less.
Vad som ändras
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.
Vem som berörs
Any employer in Germany with staff subject to wage tax withholding (Lohnsteuerabzug), including owner-managers on a GmbH payroll.
Storlekar: mikroföretag, litet företag, medelstort företag, stort företag · Branscher: Alla branscher · Gäller om: Vi har anställda
Vad du ska göra
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.
Kommande tillfällen
Källor
- gesetze-im-internet.de – EStG §41a (Anmeldung und Abführung der Lohnsteuer) (www.gesetze-im-internet.de)
Senast verifierad 8 september 2026. Endast information, inte juridisk rådgivning.