Germany Compliance Guide
Filing requirements, deadlines, and fees for Germany business entities.
Filing Obligations
Annual Financial Statements (Bundesanzeiger)
AnnualAll corporations (GmbH, AG) and certain partnerships must publish annual financial statements in the Federal Gazette (Bundesanzeiger). Small companies may file abbreviated accounts.
Within 12 months of financial year-end
EUR 23 (minimum electronic filing fee)
EUR 2,500 minimum fine (Ordnungsgeld); can increase to EUR 25,000 per repeated offence. The Bundesamt fur Justiz issues the penalty automatically.
Electronic filing via Bundesanzeiger (bundesanzeiger.de)
Corporate Income Tax Return (Korperschaftsteuer)
AnnualCorporate income tax at 15% plus 5.5% solidarity surcharge (effective 15.825%). Filed electronically via ELSTER. Tax advisor extends deadline significantly.
31 July of the following year (31 May without tax advisor; extended to end of February two years later with tax advisor)
No filing fee
0.25% of assessed tax per month of delay (minimum EUR 25 per month)
Electronic filing via ELSTER portal
Trade Tax Return (Gewerbesteuer)
AnnualMunicipal trade tax (Gewerbesteuer) ranges from approximately 14% to 17% depending on the municipality. Berlin is approximately 14.35%, Munich approximately 17.15%.
Same as corporate income tax return
No filing fee
Same penalty regime as corporate income tax
Electronic filing via ELSTER portal
VAT Returns (Umsatzsteuer)
Monthly or QuarterlyStandard VAT rate is 19% (reduced rate 7%). Monthly filing if prior-year VAT exceeded EUR 7,500; quarterly if below. Annual VAT return also required by 31 July.
10th of the following month (monthly) or 10th of the month after quarter-end (quarterly)
No filing fee
Up to 10% of outstanding VAT (maximum EUR 25,000 per late return)
Electronic filing via ELSTER portal
Transparency Register (Transparenzregister)
OngoingAll German legal entities must register their beneficial owners. Since August 2021, active reporting is mandatory (automatic cross-referencing with Handelsregister was removed).
Ongoing obligation; update within 1 week of changes
EUR 4.80 annual fee (as of 2024)
Fines up to EUR 150,000 for failure to register or update beneficial ownership information
Online via transparenzregister.de
Key Dates
Frequently Asked Questions
What is the total corporate tax rate in Germany?
The effective corporate tax rate is approximately 30-33%, comprising corporate income tax (15%), solidarity surcharge (0.825%), and municipal trade tax (14-17% depending on location).
What happens if I miss the Bundesanzeiger filing?
The Federal Office of Justice (Bundesamt fur Justiz) issues an automatic EUR 2,500 fine with a 6-week grace period. If still not filed, the fine can be repeated and increased up to EUR 25,000 each time.
Do I need a tax advisor in Germany?
While not legally required, using a Steuerberater (tax advisor) extends your tax filing deadline from 31 July to the end of February of the second following year, giving you significantly more time.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.