The 10th June Deadline Approaches
Self-employed individuals and those with rental income in Germany must make their second quarterly prepayment (Vorauszahlung) by June 10, 2026. These payments are based on your most recent tax assessment. If your 2026 income is projected to be lower, you can apply to the Finanzamt to reduce these payments now.
Late Payment Fees
The 'Säumniszuschlag' is 1% per month for late payments. LSI keywords include 'Einkommensteuer,' 'Finanzamt,' and 'Anpassungsantrag.' For US expats, these payments are 'accrued' for US Foreign Tax Credit purposes, potentially offsetting your June 15th US liability.