Preview of the tax dates in January 2021

11.01. - Value added tax, wage tax, church tax on wage tax

The three-day grace period for payment ends on 14.01. for receipt of payment. This period does not apply to cash payment and payment by check.

Due date for social security contributions December 2020

The contributions are due in the estimated amount of the contribution debt on the third-last bank working day of a month at the latest. The due date for December is therefore 28.12.2020.

Payments by check are only deemed to have been made on time three days after receipt of the check by the tax authority (trade tax and property tax: by the municipal or city treasury). To avoid late payment penalties, the check must be received at least three days before the due date.

All information without guarantee