Steuererklärung 2025: Fristen für Selbstständige

The clock is ticking: if you file your 2025 tax return yourself, the deadline is July 31, 2026. For the self-employed, that's more than just a date in the calendar – a whole package of income tax, VAT, and possibly trade tax returns hangs on it. In this article you'll get a clear overview: which deadlines apply in 2026, which returns you have to file as a self-employed person, and what happens if you're late.

The key deadlines at a glance

As a self-employed person with business income, you are legally required to file an income tax return (§ 149 AO). When it's due depends on whether you prepare it yourself or have a tax advisor prepare it:

• Self-filing (without an advisor): The tax return for 2025 must reach the tax office by July 31, 2026.
• With a tax advisor: The deadline then extends to February 28, 2027. Since that day is a Sunday, the deadline shifts to March 1, 2027.

Important: what counts is receipt at the tax office, not the sending date. Because the return is transmitted electronically via ELSTER anyway, in practice these are usually the same.

These returns you have to file as a self-employed person

Unlike employees, filing the income tax return alone is usually not enough. Depending on your legal form and activity, several returns come together:

• Income tax return with the EÜR schedule (cash-basis profit and loss) or – if you're required to keep double-entry books – the e-balance sheet. Plus Schedule S (freelancers) or Schedule G (trade businesses).
• VAT return for 2025, unless you're a small business (Kleinunternehmer). It summarizes your advance VAT returns filed during the year.
• Trade tax return if you carry out a commercial activity. For sole proprietors and partnerships, however, an allowance applies up to a trade income of 24,500 euros.

For the self-employed, all of these returns must be transmitted electronically via ELSTER. Paper filing is generally no longer permitted for business income (§ 25 (4) EStG, § 18 UStG).

What happens if you miss the deadline?

If you file late, you risk a late-filing surcharge under § 152 AO. It amounts to 0.25 percent of the assessed tax for each commenced month of delay, but at least 25 euros per month. Within the first 14 months after the end of the tax year, the tax office can impose the surcharge at its discretion – after that it is mandatory. For 2025 this means: from March 1, 2027, the tax office will impose the surcharge on a mandatory basis.

On top of that come possible interest on back taxes under § 233a AO. It currently amounts to 0.15 percent per month, i.e. 1.8 percent per year, and starts after a grace period of 15 months. For the 2025 assessment period, interest therefore begins to accrue on April 1, 2027. So anyone expecting a large back payment should not dawdle unnecessarily.

Tip: If it becomes clear that you won't make the deadline, you can apply to the tax office for an extension in advance – ideally in writing and with a plausible reason. A timely application is almost always better than quietly overrunning.

How to prepare optimally

The better your bookkeeping is kept throughout the year, the more relaxed July becomes. You should tick off these points before filing:

• Receipts complete and sorted: All incoming and outgoing invoices, hospitality, travel, and mileage receipts, as well as bank statements, should be available without gaps.
• Account reconciliation: Check that your business account and your bookkeeping match and that no entry is left open.
• Review business expenses: Home-office allowance, work equipment, depreciation, insurance – money is often left on the table here because expenses are forgotten.
• Keep prepayments in view: Income tax prepayments you've already made reduce your final payment. Have the amounts ready.

For context: the basic tax-free allowance was 12,096 euros in 2025. Income tax is only due on taxable income above that – an important point especially for founders with still modest profits.

Deadline handled, mind at ease – let us take it off your hands

Deadlines, forms, ELSTER: for many self-employed people, the tax return is the most unpleasant part of the year. At Buchführungsheld, real accountants handle your ongoing bookkeeping and prepare everything so that filing is no longer a struggle. You just upload your receipts – we do the rest at a fixed price. If you want to know how exactly we can lighten your load, book a free initial consultation, and we'll look at your situation together.

Frequently asked questions

By when do I have to file my 2025 tax return?

If you do it yourself, July 31, 2026, is the cut-off date. If you have a tax advisor prepare it, you have until March 1, 2027 (February 28, 2027, falls on a Sunday).

Which returns do I have to file as a self-employed person?

As a rule, the income tax return with the EÜR schedule (or e-balance sheet) plus Schedule S or G, the annual VAT return (except for small businesses), and – for commercial activity – the trade tax return. Filing is done electronically via ELSTER.

How high is the late-filing surcharge?

It amounts to 0.25 percent of the assessed tax per commenced month, at least 25 euros per month (§ 152 AO). From 14 months after the end of the tax year, it is imposed on a mandatory basis.

Can I apply for an extension?

Yes. You can apply to the tax office for an extension before the deadline expires – ideally in writing and with a reason. Whether and for how long an extension is granted is decided by the tax office on a case-by-case basis.