Germany wage tax return 2026: monthly, quarterly or yearly

API Limits and deadlines of the German wage tax return as REST API, JSON and CSV, with the legal basis for every value.

Limits for monthly, quarterly and annual wage tax returns, filing day and payment grace period since 2015.

The withholding itself follows the income tax parameters; the flat-rate tax for mini-jobs is under mini-job levies.

Last checked against the sources on September 26, 2026. Next expected change: only if the law changes.

REST /v1/hr/lohnsteuer-anmeldungMCP hr_lohnsteuer_anmeldungCLI qk lohnsteuer-anmeldung

Whether you file the wage tax return (Lohnsteuer-Anmeldung) monthly, quarterly or once a year depends on the wage tax payable for the previous year (§ 41a Abs. 2 EStG). The dataset provides both limits, the filing day on the tenth day after the end of the period and the three-day grace period for the late payment surcharge.

Valid on September 26, 2026

Limit for the annual wage tax return: wage tax payable for the previous year at most: €1,080
Limit for the quarterly wage tax return: wage tax payable for the previous year at most: €5,000
Filing and payment deadline: days after the end of the return period: 10 days

Source: § 41a EStG, §§ 152, 240 AO
License: Values from official works (§ 5 UrhG). Use of the compilation under the Quellenkontor terms of use.
Updates: when the law changes
Coverage: Germany, from 2015

A value doesn't match the official source? Report an error. We check against the primary source and document every correction in the changelog.

Related solutions: For payroll software and payroll providers

api.quellenkontor.dev/v1/hr/lohnsteuer-anmeldung?datum=2026-10-01

Zur API-Doku →

curl "https://api.quellenkontor.dev/v1/hr/lohnsteuer-anmeldung?datum=2026-10-01" \
  -H "Authorization: Bearer $QK_KEY"

import { Quellenkontor } from "@quellenkontor/sdk";

const qk = new Quellenkontor(process.env.QK_KEY);
const daten = await qk.hr.lohnsteuerAnmeldung({ datum: "2026-10-01" });

import os
from quellenkontor import Quellenkontor

qk = Quellenkontor(api_key=os.environ["QK_KEY"])
daten = qk.hr.lohnsteuer_anmeldung(datum="2026-10-01")

$ qk lohnsteuer-anmeldung --datum 2026-10-01

{
  "name": "hr_lohnsteuer_anmeldung",
  "arguments": {
    "datum": "2026-10-01"
  }
}

This is how an agent calls the tool. Server setup is described in the MCP docs.

Antwort200 OK · JSON

{
  "datensatz": "lohnsteuer-anmeldung",
  "datum": "2026-10-01",
  "vorlaeufig": false,
  "werte": {
    "grenze_jahresanmeldung": 1080,
    "grenze_quartalsanmeldung": 5000,
    "abgabefrist_tage": 10,
    "schonfrist_saeumniszuschlag_tage": 3
  },
  "bestandteile": [
    {
      "id": "grenze_jahresanmeldung",
      "name": "Grenze für die jährliche Lohnsteuer-Anmeldung: abzuführende Lohnsteuer des Vorjahres höchstens",
      "gruppe": "Lohnsteuer-Anmeldung",
      "art": "grenze",
      "einheit": "euro",
      "wert": 1080,
      "gueltig_ab": "2015-01-01",
      "gueltig_bis": null,
      "rechtsgrundlage": "§ 41a Abs. 2 Satz 2 zweiter Halbsatz EStG, Angabe „1 080 Euro“ durch Artikel 3 Nr. 6 des Gesetzes vom 25. Juli 2014 (BGBl. I S. 1266, 1280), in Kraft seit 1. Januar 2015 (Artikel 28 Abs. 5)",
      "quelle": {
        "titel": "Gesetz zur Anpassung des nationalen Steuerrechts an den Beitritt Kroatiens zur EU und zur Änderung weiterer steuerlicher Vorschriften vom 25. Juli 2014 (BGBl. I S. 1266)",
        "url": "https://www.bgbl.de/xaver/bgbl/start.xav?startbk=Bundesanzeiger_BGBl&jumpTo=bgbl114s1266.pdf"
      },
      "hinweis": "Bis 2014 lag die Grenze bei 1.000 Euro (Fassung durch Artikel 1 Nr. 7 Buchst. b des Steuerbürokratieabbaugesetzes vom 20. Dezember 2008, BGBl. I S. 2850). Die Grenze ist zugleich die Untergrenze der Quartalsanmeldung.",
      "naechster_wert": null,
      "status": "festgelegt",
      "erwartet": null,
      "letzter_wert": null
    },
    {
      "id": "grenze_quartalsanmeldung",
      "name": "Grenze für die vierteljährliche Lohnsteuer-Anmeldung: abzuführende Lohnsteuer des Vorjahres höchstens",
      "gruppe": "Lohnsteuer-Anmeldung",
      "art": "grenze",
      "einheit": "euro",
      "wert": 5000,
      "gueltig_ab": "2017-01-01",
      "gueltig_bis": null,
      "rechtsgrundlage": "§ 41a Abs. 2 Satz 2 erster Halbsatz EStG, neu gefasst durch Artikel 4 Nr. 3 des Zweiten Bürokratieentlastungsgesetzes vom 30. Juni 2017 (BGBl. I S. 2143), mit Wirkung vom 1. Januar 2017 (Artikel 9 Abs. 2)",
      "quelle": {
        "titel": "Zweites Gesetz zur Entlastung insbesondere der mittelständischen Wirtschaft von Bürokratie (Zweites Bürokratieentlastungsgesetz) vom 30. Juni 2017 (BGBl. I S. 2143)",
        "url": "https://www.bgbl.de/xaver/bgbl/start.xav?startbk=Bundesanzeiger_BGBl&jumpTo=bgbl117s2143.pdf"
      },
      "hinweis": "Das Gesetz wurde am 5. Juli 2017 verkündet und gilt rückwirkend ab 1. Januar 2017. Über der Grenze ist der Kalendermonat der Anmeldungszeitraum.",
      "naechster_wert": null,
      "status": "festgelegt",
      "erwartet": null,
      "letzter_wert": null
    }
  ],
  "hinweise": [
    "Verglichen wird mit der abzuführenden Lohnsteuer des Vorjahres. Bis grenze_jahresanmeldung einmal im Jahr, bis grenze_quartalsanmeldung vierteljährlich, darüber monatlich (§ 41a Abs. 2 EStG)."
  ],
  "lizenz": "Werte aus amtlichen Werken (§ 5 UrhG). Nutzung der Zusammenstellung nach den Nutzungsbedingungen von Quellenkontor.",
  "stand": "2026-09-26",
  "zitat": "Lohnsteuer-Anmeldung am 01.10.2026: Grenze für die jährliche Lohnsteuer-Anmeldung: abzuführende Lohnsteuer des Vorjahres höchstens: 1.080 Euro; Grenze für die vierteljährliche Lohnsteuer-Anmeldung: abzuführende Lohnsteuer des Vorjahres höchstens: 5.000 Euro; Abgabe- und Zahlungsfrist: Tage nach Ablauf des Anmeldungszeitraums: 10 Tage. Rechtsgrundlage: § 41a Abs. 2 Satz 2 zweiter Halbsatz EStG, Angabe „1 080 Euro“ durch Artikel 3 Nr. 6 des Gesetzes vom 25. Juli 2014, in Kraft seit 1. Januar 2015 (Artikel 28 Abs. 5). Quelle: Gesetz zur Anpassung des nationalen Steuerrechts an den Beitritt Kroatiens zur EU und zur Änderung weiterer steuerlicher Vorschriften vom 25. Juli 2014 (BGBl. I S. 1266), https://www.bgbl.de/xaver/bgbl/start.xav?startbk=Bundesanzeiger_BGBl&jumpTo=bgbl114s1266.pdf. Daten: Quellenkontor (quellenkontor.dev).",
  "datenstand": "2026-09-26.21"
}

Response shortened. All parameters and response fields are in the Wage tax return reference.

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Wage tax return 2026

As of September 26, 2026.

Legal citations stay in German, exactly as they appear in the official sources.

Component	Value	Type	Valid	Legal basis	Source
Limit for the annual wage tax return: wage tax payable for the previous year at most	€1,080	grenze	from January 1, 2015	§ 41a Abs. 2 Satz 2 zweiter Halbsatz EStG, Angabe „1 080 Euro“ durch Artikel 3 Nr. 6 des Gesetzes vom 25. Juli 2014 (BGBl. I S. 1266, 1280), in Kraft seit 1. Januar 2015 (Artikel 28 Abs. 5)	Source
Limit for the quarterly wage tax return: wage tax payable for the previous year at most	€5,000	grenze	from January 1, 2017	§ 41a Abs. 2 Satz 2 erster Halbsatz EStG, neu gefasst durch Artikel 4 Nr. 3 des Zweiten Bürokratieentlastungsgesetzes vom 30. Juni 2017 (BGBl. I S. 2143), mit Wirkung vom 1. Januar 2017 (Artikel 9 Abs. 2)	Source

Deadlines 2026

As of September 26, 2026.

Component	Value	Type	Valid	Legal basis	Source
Filing and payment deadline: days after the end of the return period	10 days	frist	from January 1, 2015	§ 41a Abs. 1 Satz 1 EStG, gleicher Wortlaut schon in der Neufassung des EStG vom 8. Oktober 2009 (BGBl. I S. 3366, 3465)	Source
Payment grace period: days without late payment surcharge	3 days	frist	from January 1, 2015	§ 240 Abs. 3 Satz 1 AO in der Fassung von Artikel 8 Nr. 10 des Steueränderungsgesetzes 2003 vom 15. Dezember 2003 (BGBl. I S. 2645, 2668), anzuwenden bei Fälligkeit nach dem 31. Dezember 2003 (Artikel 97 § 16 Abs. 6 EGAO)	Source

Wage tax return since 2015

Every change to a component with its validity, newest first.

Component	Value	Type	Valid	Legal basis	Source
Limit for the quarterly wage tax return: wage tax payable for the previous year at most	€5,000	grenze	from January 1, 2017	§ 41a Abs. 2 Satz 2 erster Halbsatz EStG, neu gefasst durch Artikel 4 Nr. 3 des Zweiten Bürokratieentlastungsgesetzes vom 30. Juni 2017 (BGBl. I S. 2143), mit Wirkung vom 1. Januar 2017 (Artikel 9 Abs. 2)	Source
Limit for the annual wage tax return: wage tax payable for the previous year at most	€1,080	grenze	from January 1, 2015	§ 41a Abs. 2 Satz 2 zweiter Halbsatz EStG, Angabe „1 080 Euro“ durch Artikel 3 Nr. 6 des Gesetzes vom 25. Juli 2014 (BGBl. I S. 1266, 1280), in Kraft seit 1. Januar 2015 (Artikel 28 Abs. 5)	Source
Limit for the quarterly wage tax return: wage tax payable for the previous year at most	€4,000	grenze	January 1, 2015 to December 31, 2016	§ 41a Abs. 2 Satz 2 erster Halbsatz EStG in der Fassung von Artikel 1 Nr. 7 Buchst. b des Steuerbürokratieabbaugesetzes vom 20. Dezember 2008 (BGBl. I S. 2850), in Kraft seit 1. Januar 2009 (Artikel 17)	Source
Filing and payment deadline: days after the end of the return period	10 days	frist	from January 1, 2015	§ 41a Abs. 1 Satz 1 EStG, gleicher Wortlaut schon in der Neufassung des EStG vom 8. Oktober 2009 (BGBl. I S. 3366, 3465)	Source
Payment grace period: days without late payment surcharge	3 days	frist	from January 1, 2015	§ 240 Abs. 3 Satz 1 AO in der Fassung von Artikel 8 Nr. 10 des Steueränderungsgesetzes 2003 vom 15. Dezember 2003 (BGBl. I S. 2645, 2668), anzuwenden bei Fälligkeit nach dem 31. Dezember 2003 (Artikel 97 § 16 Abs. 6 EGAO)	Source

Rules from statutes and administrative guidance

The wage tax return period is generally the calendar month (§ 41a Abs. 2 Satz 1 EStG).
What counts is the wage tax payable for the previous calendar year: up to and including the limit for the annual return the period is the calendar year, above that up to and including the limit for the quarterly return it is the calendar quarter, and above that the month (§ 41a Abs. 2 Satz 2 EStG).
If the business establishment did not exist for the whole previous year, the previous year's wage tax is converted into an annual amount (§ 41a Abs. 2 Satz 3 EStG).
If the establishment did not exist in the previous year, the wage tax of the first full calendar month after opening, converted into an annual amount, is decisive (§ 41a Abs. 2 Satz 4 EStG).
The wage tax return must be transmitted electronically to the tax office of the establishment no later than the tenth day after the end of the return period, and the wage tax must be paid by then (§ 41a Abs. 1 Satz 1 and 2 EStG).
An employer who no longer employs staff and informs the tax office is released from filing further returns (§ 41a Abs. 1 Satz 4 EStG).
Flat-rate wage tax under § 40, § 40a Abs. 1, 2a, 3 and 7 and § 40b EStG and the flat tax under § 37b EStG are declared and paid with the wage tax return (§ 37b Abs. 4, § 40 Abs. 4, § 40a Abs. 5, § 40b Abs. 5 EStG). The uniform 2 percent flat tax for mini-jobs (§ 40a Abs. 2 EStG), however, goes to the Deutsche Rentenversicherung Knappschaft-Bahn-See (§ 40a Abs. 6 EStG).
If the tax is not paid by the due date, a late payment surcharge of 1% of the arrears, rounded down to a multiple of €50, is due for each month or part of a month (§ 240 Abs. 1 AO).
No late payment surcharge is charged for a delay of up to three days. This does not apply to payment by handing over or sending means of payment, for example cash or cheque (§ 240 Abs. 3 AO, § 224 Abs. 2 Nr. 1 AO).
For a late wage tax return the tax office may set a late filing surcharge. It does not apply if the delay is excusable (§ 152 Abs. 1 AO).
For monthly, quarterly and annual wage tax returns there is no mandatory surcharge and no fixed percentage. The tax office considers the length and frequency of the delay and the amount of tax (§ 152 Abs. 3 Nr. 4 and Abs. 8 AO).
A late filing surcharge is rounded down to full euros and is capped at €25,000 (§ 152 Abs. 10 AO).

The API returns these statements in the regeln field, so software and agents can display them.

As JSON and CSV

Every request returns JSON. The history since 2015 is also available as a CSV file with format=csv, and with trennzeichen=semikolon it fits Excel with German regional settings. More in Responses and CSV.

Terminal

curl "https://api.quellenkontor.dev/v1/hr/lohnsteuer-anmeldung/verlauf?format=csv&trennzeichen=semikolon" \
  -H "Authorization: Bearer $QK_KEY" -o lohnsteuer-anmeldung.csv

Parameters

Parameters	Type	Meaning
`datum`date	date	Effective date in the format YYYY-MM-DD. Defaults to today.
`bestandteil`text	text	Return and cite only this component, for example for a single question (optional). Allowed values are the component ids.

All response fields with types, allowed values, defaults and error cases are in the Wage tax return reference.

Questions about this dataset

When do I have to file the wage tax return monthly?

If the wage tax payable in the previous year was more than €5,000. From more than €1,080 up to €5,000 you file quarterly, up to €1,080 once a year (§ 41a Abs. 2 Satz 2 EStG, since 2017).

When is the wage tax return due?

No later than the tenth day after the end of the return period, so for March by April 10. The wage tax must be paid by then too (§ 41a Abs. 1 EStG). If the day falls on a weekend or public holiday, the next working day is enough (§ 108 Abs. 3 AO).

Is there a grace period for payment?

Yes, three days: for a delay of up to three days the tax office does not charge a late payment surcharge. This does not apply to payment in cash or by cheque (§ 240 Abs. 3 AO). Filing the return has no grace period.

How often is the dataset updated?

When the law changes. We check the data against the official sources every week, and every change is logged in the changelog. On the Pro plan, a webhook notifies your server.

Germany wage tax return 2026: monthly, quarterly or yearly

Wage tax return 2026

Deadlines 2026

Wage tax return since 2015

Rules from statutes and administrative guidance

As JSON and CSV

Parameters

Questions about this dataset

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