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Tax calendar

Tax dates for 2026 at a glance

Every key deadline for investors in Germany, in chronological order.

January

January 1Capital gains taxYearly

Review your Freistellungsauftrag

Review and, if needed, adjust your Freistellungsauftrag (tax exemption order) at the start of the year.

Capital gains taxYearly

Vorabpauschale debit

Debit of the Vorabpauschale (advance lump-sum tax) on accumulating ETFs (2025 tax year).

Capital gains taxYearly

Review your loss-offset pots

Check the year-end carryover of your Verlustverrechnungstopf (loss-offset pot).

January 1OtherYearly

Basiszins announcement

The Deutsche Bundesbank publishes the new Basiszins (base interest rate).

February

February 15Trade taxQuarterly

Gewerbesteuer advance payment Q1

Deadline for the first Gewerbesteuer (trade tax) advance payment.

March

March 10Income taxQuarterly

Lohnsteuer return Q1

Review of the Lohnsteuer (wage tax) returns for the first quarter.

April

Capital gains taxYearly

Annual tax certificate

Banks send out the annual tax certificates (Jahressteuerbescheinigung) for the prior year.

May

May 15Trade taxQuarterly

Gewerbesteuer advance payment Q2

Deadline for the second Gewerbesteuer (trade tax) advance payment.

June

Capital gains taxYearly

Mid-year Sparerpauschbetrag check

Review how much of your Sparerpauschbetrag (saver's tax-free allowance) you have used by mid-year.

OtherYearly

Mid-year portfolio review

Review your investment strategy and allocation at the midpoint of the year.

July

July 31Income taxYearly

Einkommensteuererklärung filing deadline

Filing deadline for the Einkommensteuererklärung (income tax return), when filed without a tax adviser.

August

August 15Trade taxQuarterly

Gewerbesteuer advance payment Q3

Deadline for the third Gewerbesteuer (trade tax) advance payment.

September

Capital gains taxYearly

Review tax-loss harvesting

Review opportunities to offset losses for tax purposes before year-end.

Income taxQuarterly

Einkommensteuer advance payment Q3

Deadline for the third Einkommensteuer (income tax) advance payment.

November

Capital gains taxYearly

Sparerpauschbetrag optimisation

Last chance to make full use of your Sparerpauschbetrag (saver's tax-free allowance) before year-end.

November 15Trade taxQuarterly

Gewerbesteuer advance payment Q4

Deadline for the fourth Gewerbesteuer (trade tax) advance payment.

December

December 15Capital gains taxYearly

Apply for a Verlustbescheinigung

Final deadline to apply for a Verlustbescheinigung (loss certificate) for offsetting losses across banks.

Capital gains taxYearly

Tax-optimised transactions

Last chance for tax-optimised buys and sells within the current year.

Income taxQuarterly

Einkommensteuer advance payment Q4

Deadline for the fourth Einkommensteuer (income tax) advance payment.

OtherYearly

Year-end portfolio review

A thorough review and tax planning for the year ahead.

Read next

Deeper into the taxes.

Vorabpauschale 2026: what ETF investors need to know

Basiszins, calculation and practical tips on the Vorabpauschale for accumulating ETFs.

Optimise your Sparerpauschbetrag: splitting the Freistellungsauftrag correctly

How to make the most of your EUR 1,000 allowance across several custody accounts.

Dividends after tax: what actually lands in your account

The full tax chain, from the gross dividend to the net amount.

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