German tax, explained in English
Practical guides for freelancers, founders and companies: what the rules are, which deadline you're on, and when it's time for a Steuerberater.
Starting out
Registering with the Finanzamt, which tax number is which, freelance or trade.
Registering as a freelancer in Germany: the Finanzamt questionnaire
The Fragebogen zur steuerlichen Erfassung, due within a month of starting: getting into ELSTER, the answers that set your VAT and prepayments, and the trade office.
10 min read · Updated 22 October 2026
Steuer-ID, Steuernummer, VAT ID, W-IdNr: Germany's tax numbers
Four numbers, four jobs: which one goes on invoices, to your employer, to EU clients, how each is issued, where the W-IdNr rollout stands, and lost numbers.
9 min read · Updated 22 October 2026
Freiberufler or Gewerbe? Freelance vs Trade in Germany (2026)
What changes between freelance and trade, the listed and similar professions, IT, consulting, marketing and coaching, the partnership rule, and reclassification.
9 min read · Updated 22 October 2026
VAT and invoices
The small-business rule, VAT returns, what an invoice must show, e-invoices.
Kleinunternehmer in Germany: The Small-Business VAT Rule (2026)
The €25,000 and €100,000 limits, what the exemption costs you, the invoice note, crossing a limit mid-year, opting out for five years, and the EU scheme.
9 min read · Updated 22 October 2026
VAT Returns in Germany: The Umsatzsteuer-Voranmeldung (2026)
Which filing rhythm applies, the rule for new businesses, the 10th-day deadline, the one-month extension and its special prepayment, and the cost of being late.
10 min read · Updated 22 October 2026
German Invoice Requirements: What Every Invoice Must Show
The details every invoice needs, invoices up to 250 euros, the small-business and reverse-charge notes, invoice numbers, corrections, and the eight-year retention period.
11 min read · Updated 22 October 2026
E-Invoicing in Germany (E-Rechnung): The 2027 and 2028 Deadlines
What counts as an e-invoice, receiving since 2025, the 2027 and 2028 sending dates and the 800,000-euro threshold, the exceptions, and what the three BMF letters added.
9 min read · Updated 22 October 2026
Letters from the Finanzamt
Assessments, objections, reminders and the deadlines that come with them.
Einspruch: How to Object to a German Tax Assessment
One month, free, and a few lines are enough. How the four-day rule counts the deadline, suspending payment, the risk of a higher tax, and the Finanzgericht.
10 min read · Updated 22 October 2026
Letter From the Finanzamt: What It Means and the Deadlines
Tax assessments, queries, reminders, estimates, fines, late-filing and late-payment charges, enforcement: what each letter means and which start a clock.
10 min read · Updated 22 October 2026
Tax returns and payments
Filing deadlines, quarterly prepayments and trade tax.
Tax Return Deadlines in Germany for 2024, 2025 and 2026
Who has to file, the deadlines for 2024 to 2026 with and without an advisor, the late-filing surcharge, extensions, voluntary returns four years back, and what happens if you don't file.
9 min read · Updated 22 October 2026
Income Tax Prepayments in Germany (Vorauszahlungen) Explained
The four due dates, how the Finanzamt sets the amount, your first-year estimate, asking to lower or raise them, interest, and how they square up in the annual assessment.
9 min read · Updated 22 October 2026
Trade Tax (Gewerbesteuer) in Germany: How It Works (2026)
Who pays, the allowance, base rate and city Hebesatz, the 280 % minimum from 2027, the § 35 credit, GmbHs, add-backs, the return, notices and prepayments.
9 min read · Updated 22 October 2026
UG and GmbH
Setting up a company and how it is taxed.
Setting up a GmbH or UG in Germany: capital, notary, register and costs
Share capital and what must be paid in, the notary and the model protocol, the commercial register, tax registration, typical fees, and the duties that follow.
11 min read · Updated 22 October 2026
How a GmbH or UG is taxed in Germany: corporation tax, trade tax, dividends
Corporation tax and trade tax on company profit, the tax on paying it out, salary or dividends, hidden profit distributions, filing duties, and the cuts from 2028.
11 min read · Updated 22 October 2026
Employees and payroll
Hiring your first employee, minijobs and payroll duties.
Hiring Your First Employee in Germany: Registration, Payroll and Costs
The registrations before the first payday, who pays which contributions in 2026, wage tax returns and their intervals, the minimum wage, the records to keep, and who runs payroll.
11 min read · Updated 22 October 2026
Minijobs in Germany 2026: the €603 Limit, Costs and Rules
The earnings limit for 2025 to 2027, registering with the Minijob-Zentrale, the employer's flat-rate charges, the pension opt-out, short-term jobs, the Midijob range, households and the common mistakes.
11 min read · Updated 22 October 2026
Moving to or leaving Germany
When German tax starts and ends, and what follows you abroad.
Moving to Germany: tax residence, the first year and first return
When German tax residence starts, how the year you arrive is taxed, and what to set up in the first months.
11 min read · Updated 22 October 2026
Leaving Germany: final tax return, exit tax and what stays taxable
What deregistering changes, the final return, income Germany still taxes, and exit tax on company shares.
12 min read · Updated 22 October 2026
Bookkeeping and tax advisors
Record-keeping duties and how a Steuerberater's fees work.
Bookkeeping Requirements in Germany: EÜR, GoBD and Retention
Who can use the simple EÜR and who needs a balance sheet, the GoBD rules, receipts and e-invoices, the 8- and 10-year retention periods, cash, and who may keep your books.
10 min read · Updated 22 October 2026
Steuerberater Fees in Germany: How the Fee Ordinance (StBVV) Works
The fee ordinance in plain English: table fees and fractions, the hourly rate since July 2025, flat fees and other agreements, what drives a bill, tax deductibility, and what to ask.
9 min read · Updated 22 October 2026
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