Germany: Domestic Corporate Taxation
Filing Requirements and Payment of Tax
The standard tax year is the calendar year and tax returns must be filed by May 31 of the year following the end of the tax year. Unauthorised late filing may incur a maximum penalty of either 10% of the tax due, or EUR25,000.
Quarterly payments are due on March 10, June 10, September 10 and December 10 and are based on the previous years’ figures.