Tax dates January 2026

The following tax dates and deadlines must be observed in the coming month.

For the month of December 2025:

For the month of January 2026:

Note: The submission deadlines correspond to the payment deadlines.

Payment is on time if

• with a Bank transfer the amount has been credited to the tax office's account by the deadline (no late payment surcharges for bank transfers if the amount is credited to the tax office's account within 3 days of the deadline = grace period for payment; payment within the grace period is nevertheless an untimely payment),
• In the case of payment by check, the payment is not deemed to have been made until 3 days after the check has been deposited, even if the amount is credited to the tax office earlier,
• the tax office a Direct debit authorization The payment is always deemed to have been made on time, even if the tax office debits it later.

Note: The application for a permanent extension does not have to be repeated annually, as the permanent extension is valid until the entrepreneur withdraws their application or the tax office revokes the extension. The 1/11 special advance payment, on the other hand, must be calculated, declared and paid by February 10 for each calendar year for which the permanent extension applies by entrepreneurs who have to submit their advance returns on a monthly basis.