We would like once again to inform you of the tax dates for the current year 2025. The enclosed overviews contain the most important and most common deadlines under the provisions currently in force.
As usual, some dates may still be subject to changes at short notice. We will inform you of any such changes in good time.
The enclosed overviews are structured as follows:
1. Deadlines relating to recurring tax dates (Annexes 1A, 1B, 1C)
2. Deadlines relating to specific tax dates
3. Pension contributions of craftsmen and traders
4. Insurance contributions for commercial agents
5. Tax assistance, Form 730/2025
Please note that we have primarily taken into account deadlines of a tax nature. Accordingly – with a few exceptions – deadlines arising from social security legislation or from other provisions are not listed.
Newsletter
Our newsletters – Useful Updates on Tax and Legal Matters
22.09.2026, Newsletter no. 38/2026
Periodic reporting by delegated directors – reminder for the first half of 2026
Delegated directors must report to the board of directors and the statutory auditors at least every six months on business performance, outlook and major transactions. The documentation for the first half of 2026 should be completed within the third quarter.
02.09.2026, Newsletter No. 36/2026
Refund of foreign VAT – applications for 2025 to be filed by Wednesday, 30 September 2026
Companies and self-employed professionals may claim a refund of VAT paid in other EU Member States during 2025 up to 30 September 2026. We summarise the procedure, deadlines, minimum amounts and documentation requirements.