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Tax Obligations & Filing.

BR Partner takes over ongoing tax compliance: financial statements, tax returns, accounting and support during tax audits, digitally organised, precise and on time. And because we know the numbers anyway, hindsight becomes the starting point for your reporting and your tax planning.

01 Services in detail

What we take care of on an ongoing basis.

01

Financial statements & tax accounts

Preparation of net income statements and annual financial statements with e-balance sheets for sole proprietorships, corporations and partnerships, with an eye on withdrawals and distribution policy, financing and accounting policy.

02

Tax returns

Corporate tax returns and private tax returns for entrepreneurs and wealthy individuals, including investment income and foreign elements.

03

Digital financial and payroll accounting

Documents, approvals and reports handled digitally: up-to-date figures and data instead of paper folders, location-independent for you and for us.

04

Tax audits

Preparation, support and negotiation of tax audits, and clearing contentious points before they escalate.

05

Assessment review & appeals

We review your assessment notices, file appeals where necessary and keep deadlines and interest in view.

02 How we work

Precision is the foundation. Planning is the goal.

Financial statements and tax returns are hindsight, our philosophy says so plainly. But they are also the data basis of all good planning: whoever sees the numbers continuously spots the need for action before the year is over, not only at the annual review.

That is why we organise compliance consistently digitally, for more transparency over your documents and more time for what follows from the numbers. We meet deadlines without you having to remind us.

03 FAQ

Frequently asked questions about ongoing support.

Does BR Partner work fully digitally?

Yes. Documents, approvals and reports run digitally; nothing needs to be handed over physically. That makes the cooperation location-independent, for clients in Stuttgart and far beyond.

What services does BR Partner take on?

Our services are modular. Cooperation often starts with a planning question and grows from there, but we are also happy to take on the complete tax support from the outset, from business bookkeeping through the annual financial statements to the private tax return.

Which filing deadlines apply to tax returns?

With professional representation, extended filing deadlines apply, considerably later than for self-filers. We monitor the specific dates for each assessment year, including early requests from the tax office.

What happens during a tax audit?

The tax office announces the audit; we take over communication, data provision and negotiation. Well-prepared bookkeeping and documented facts decide how it goes, both part of our ongoing work.

04 Tax deadlines

Tax deadlines, second half of 2026.

To help you meet every deadline, we have compiled the key recurring tax dates for the second half of 2026. Two principles first:

Shift to working days: if a statutory due date falls on a Saturday, Sunday or public holiday, it moves to the next working day (Section 108 (3) of the German Fiscal Code). The dates below already reflect this.

Filing is not the same as payment: the return must reach the tax office by the due date. For payment, an additional three-day grace period applies, but only for bank transfers, not for cheques or cash (Section 240 (3) of the German Fiscal Code). A SEPA direct debit mandate reliably avoids late-payment surcharges.

Monthly VAT return & wage tax return

PeriodFiling & paymentPayment grace period (bank transfer only)
June 202610 Jul 202613 Jul 2026
July 202610 Aug 202613 Aug 2026
August 202610 Sep 202614 Sep 2026
September 202612 Oct 202615 Oct 2026
October 202610 Nov 202613 Nov 2026
November 202610 Dec 202614 Dec 2026

With an approved permanent filing extension (Dauerfristverlängerung), each of these dates moves back by one month.

Quarterly advance payments

TaxQ3 2026Q4 2026
Income / corporation tax10 Sep 202610 Dec 2026
Trade tax & property tax17 Aug 202616 Nov 2026

Annual tax returns for 2025

  • Without professional representation31 Jul 2026
  • With a tax advisor1 Mar 2027

EC Sales List (for intra-EU supplies)

For clients with cross-border supplies of goods or services within the EU:

PeriodDeadline
July 202627 Jul 2026
August 202625 Aug 2026
September 202625 Sep 2026
October 202626 Oct 2026
November 202625 Nov 2026
December 202628 Dec 2026

Social security contributions

Due on the third-to-last banking day of each month:
July: 29 Jul · August: 27 Aug · September: 28 Sep · October: 28 Oct · November: 26 Nov · December: 28 Dec 2026

05 Editorial responsibility

Maximilian Brändle & Matthias Ritter

German Tax Advisors · Certified Specialists for International Tax Law

The content on this page is maintained by the partners of BR Partner, both German Tax Advisors and Certified Specialists for International Tax Law, and reviewed regularly for current law and practice.

Last reviewed:

Meet the team
06 Contact

Let's talk about your next decision.

Looking for ongoing support that does more than look back? We look forward to your message.

Get in touch
BR Partner Steuerberater mbB
Stuttgart, Germany
brpartner.tax