General – founding & basics · 1.17
How does the tax year of a GmbH work?
Short answer
During the year, your GmbH regularly files advance VAT returns and makes quarterly prepayments for corporate income tax and trade tax. After the end of the year, you prepare the annual financial statements, file tax returns, and disclose the financial statements.
Key points
Ongoing
- Umsatzsteuer-Voranmeldung (advance VAT return), monthly or quarterly, each due by the 10th
- Lohnsteuer-Anmeldung (wage tax return), if the GmbH pays salaries
Four times a year
- Prepayments on Körperschaftsteuer (corporate income tax) and Gewerbesteuer (trade tax)
After the end of the year
- The managing director prepares the annual financial statements, and the shareholders formally approve them.
- Tax returns and the E-Bilanz (electronic balance sheet) are submitted to the tax office.
- The annual financial statements are submitted to the company register.
- Assessment notices then arrive with back taxes or refunds and new prepayment amounts.
In the second year, the back payment for the first year and the advance prepayments often hit at the same time. Therefore, build financial reserves right from the start.
Figures & thresholds (as of November 2026)
| What | When |
|---|---|
| Corporate income tax prepayments | 10.03., 10.06., 10.09., 10.12. |
| Trade tax prepayments | 15.02., 15.05., 15.08., 15.11. |
| Prepare annual financial statements | Within 3 months, small GmbH up to 6 months |
| Approve annual financial statements | Within 8 months, small GmbH up to 11 months |
| Tax returns, self-prepared | By 31.07. of the following year |
| Disclosure (Offenlegung) | At the latest 12 months after the end of the fiscal year |
Legal basis
§ 18 UStG§ 41a EStG§ 31 KStG§ 19 GewStG§ 264 HGB§ 42a GmbHG§ 149 AO§ 325 HGB
Continue
- Next video: When am I personally liable despite a UG or GmbH?
- Related: The Tax Calendar: All Deadlines at a Glance
- Myth: Myth: “I don’t pay any taxes in the first year.”
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