Advance returns, tax returns & deadlines · 3.5
Which annual tax returns must my GmbH file?
Short answer
After each financial year, your company submits four packages to the tax office: Körperschaftsteuererklärung (corporate income tax return), Gewerbesteuererklärung (trade tax return), Umsatzsteuer-Jahreserklärung (annual VAT return), and the E-Bilanz (electronic balance sheet). In addition, there are separate determination returns (gesonderte Feststellungen), for example regarding the loss carryforward. You also disclose the annual financial statements with the company register.
Key points
| Return | Purpose |
|---|---|
| Körperschaftsteuer | Tax on the company's profit |
| Gewerbesteuer | Basis for the assessment amount, which the municipality multiplies by the local collection rate (Hebesatz) |
| Umsatzsteuer-Jahreserklärung | Summarizes all advance VAT returns |
| E-Bilanz | Balance sheet and profit and loss statement in electronic format |
| Feststellungserklärungen | e.g., tax contribution account (steuerliches Einlagekonto), loss carryforward |
- All returns are submitted electronically.
- Even a company without revenue or with a loss must file them.
- Small businesses (Kleinunternehmer) generally do not need an annual VAT return.
Figures & thresholds (as of November 2026)
- Filing: self-prepared by 31.07. of the following year
- Disclosure: no later than 12 months after the end of the financial year
Legal basis
§ 31 KStG§ 27 KStG§ 14a GewStG§ 18 Abs. 3 UStG§ 5b EStG§ 325 HGB
Continue
- Next video: When must the tax return be submitted to the tax office?
- Related: Annual Financial Statements, E-Bilanz, Disclosure: What Must the GmbH Submit?
- Related: E-Bilanz
- Related: Offenlegung
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