General – founding & basics · 1.2
Can I do my taxes myself?
Yes. In Germany, no one is required to hire a tax advisor, including a UG or GmbH. However, as managing director, you bear the responsibility for complete, accurate, and timely tax returns in any case.
Key points
The Abgabenordnung (Fiscal Code of Germany) is the core law of German tax legislation and is often referred to as the "tax constitution." It governs the basics for all tax types, tax procedures, as well as tax criminal and administrative fine proceedings. According to § 80 Abs. 1 AO, you may be represented by an authorized agent. There is no legal obligation to do so.
- The obligation to submit returns lies with the taxpayer. For a UG and GmbH, the managing director fulfills it.
- Companies submit their returns electronically via ELSTER, software, or a tax advisor.
- If you notice an error in a return later, you must report and correct it.
- Longer filing deadlines apply when working with a tax advisor. Those who file independently must adhere to the standard deadline.
For a GmbH, there is more involved than just a tax return: Jahresabschluss (annual financial statements), E-Bilanz (electronic balance sheet), publication, as well as Körperschaftsteuer (corporate income tax), Gewerbesteuer (trade tax), and Umsatzsteuer (value added tax) returns.
Figures & thresholds (as of November 2026)
- Tax year 2025: filed independently by 31.07.2026, with a tax advisor by 01.03.2027
- Tax year 2026: filed independently by 31.07.2027, with a tax advisor by end of February 2028
Legal basis
§ 80 AO§ 34 AO§ 149 AO§ 150 AO§ 153 AO§ 5b EStG§ 325 HGB
Continue
- Next video: UG or GmbH: What is the Difference?
- Related: Myth: “I need a tax advisor.”
- Related: How does the tax year of a GmbH work?
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