Tax
61 events
| Name | Priority | Deadline | Tags |
|---|---|---|---|
| ELSTER account (online tax portal) registration | Critical | Before event | ResidenceTax |
| ELSTER Steuererklärung (tax return) filing | Critical | Annually | ResidenceTax |
| Gewerbeanmeldung (business registration) | Critical | When triggered | Self-employmentTax |
| Freiberufler registration with Finanzamt | Critical | When triggered | Self-employmentTax |
| Fragebogen zur steuerlichen Erfassung submission | Critical | When triggered | Self-employmentTax |
| Steuernummer für Selbstständige receipt | Critical | When triggered | Self-employmentTax |
| Einnahmen-Überschuss-Rechnung (EÜR) annual filing | Critical | Recurring | Self-employmentTax |
| Insolvenzantrag für Unternehmen (business bankruptcy) | Critical | When triggered | Self-employmentTax |
| Handelsregistereintrag (commercial register entry) | Critical | When triggered | Self-employmentTax |
| Submit Steuer-ID to employer | Critical | On employment start | WorkTax |
| Apply for Steuernummer (freelance or self-employment) | Critical | 1 month after business start | Self-employmentTax |
| Submit Fragebogen zur steuerlichen Erfassung (ELSTER) | Critical | 1 month after business start | Self-employmentTax |
| Income tax return deadline (self-filing) | Critical | 7 months after tax year end | ResidenceTax |
| Quarterly prepayment Q1 (Vorauszahlung) | Critical | Annually | Self-employmentTax |
| Quarterly prepayment Q2 | Critical | Annually | Self-employmentTax |
| Quarterly prepayment Q3 | Critical | Annually | Self-employmentTax |
| Quarterly prepayment Q4 | Critical | Annually | Self-employmentTax |
| Advance VAT filing (monthly Umsatzsteuervoranmeldung) | Critical | By the 10th of the following month | Self-employmentTax |
| Advance VAT filing (quarterly) | Critical | By the 10th of the month after quarter end | Self-employmentTax |
| Submit Steuer-ID to employer | Critical | On employment start | WorkTax |
| Finanzamt notification of departure | Critical | When triggered | DepartureTax |
| Steuerliche Ansässigkeit aufgeben (ending German tax residency) | Critical | Before event | DepartureTax |
| Check foreign account holdings for tax reporting | High | Annually | Tax |
| Einspruch gegen Steuerbescheid (tax assessment appeal) | High | Deadline applies | ResidenceTax |
| Umsatzsteuer-Identifikationsnummer (VAT ID) application | High | When triggered | Self-employmentTax |
| Kleinunternehmerregelung election | High | Annually | Self-employmentTax |
| Gewerbesteuer registration | High | When triggered | Self-employmentTax |
| Umsatzsteuervoranmeldung (advance VAT return) filing | High | Recurring | Self-employmentTax |
| Jahresumsatzsteuererklärung (annual VAT return) filing | High | Recurring | Self-employmentTax |
| Impressumspflicht (legal notice) compliance | High | When triggered | Self-employmentTax |
| DSGVO / GDPR compliance setup | High | Before event | Self-employmentTax |
| Gewerbeabmeldung (business deregistration) | High | When triggered | Self-employmentDepartureTax |
| Confirm receipt of Steuer-ID | High | 14 days after arrival | Just arrivedTax |
| Register Gewerbe (Gewerbeanmeldung) | High | Immediately on business start | Self-employmentTax |
| Apply for VAT ID (USt-IdNr.) | High | On status change | Self-employmentTax |
| Update Steuernummer after address change | High | On address change | HousingTax |
| Income tax return deadline (with tax advisor) | High | 14 months after tax year end | ResidenceTax |
| Apply for filing extension | High | 1 day before 7 months after tax year end | ResidenceTax |
| Late filing penalty start (EUR 25/month) | High | On status change | ResidenceTax |
| Non-resident landlord tax return (Anlage V) | High | 7 months after tax year end | HousingTax |
| Gewerbesteuer filing | High | 7 months after tax year end | Self-employmentTax |
| Annual Kleinunternehmer threshold check | High | Annually | Self-employmentTax |
| Apply for Steuerklasse change | High | On status change | FamilyTax |
| Annual Steuerklasse change deadline | High | Annually | FamilyTax |
| Vorabpauschale check (ETF pre-tax) | High | Annually | ResidenceTax |
| Review Freistellungsauftrag allowance | High | Annually | ResidenceTax |
| Check foreign accounts and asset reporting (Anlage AUS) | High | 7 months after tax year end | ResidenceTax |
| Check tax period in arrival year (partial-year taxation) | High | After arrival | Just arrivedTax |
| Confirm final filing schedule before departure | High | 90 days before departure | DepartureTax |
| Check non-resident taxation risk after departure | High | On departure | DepartureTax |
| Check unemployment benefit and tax return interaction | High | On employment end | WorkTax |
| Adjust Steuerklasse for Elterngeld planning | High | 7 months before child birth | WorkParentingTax |
| Letzte Steuererklärung (final tax return) filing | High | Recurring | DepartureTax |
| Steuer-ID online lookup | Medium | When triggered | ResidenceTax |
| IHK / HWK membership notification | Medium | When triggered | Self-employmentTax |
| Aufbewahrungspflicht (record retention) compliance setup | Medium | Before event | Self-employmentTax |
| UStG §13b (reverse charge) compliance check | Medium | Before event | Self-employmentTax |
| Check 4-year voluntary filing lookback limit | Medium | 4 years after tax year end | ResidenceTax |
| Confirm receipt of Lohnsteuerbescheinigung | Medium | 2 months after tax year end | WorkTax |
| Apply to leave Kirchensteuer | Medium | Optional | ResidenceTax |
| Hundesteuer Abmeldung (dog tax deregistration) | Medium | When triggered | DepartureTax |