From March 1, 2026, the Bavarian tax administration will no longer send reminder letters for due income tax and corporate tax advance payments. Those who previously relied on letters from the tax office must now take care of timely payment themselves.
Due Dates 2026
The quarterly advance payments are due on the following dates:
| Quarter | Due Date |
|---|---|
| 1st Quarter | March 10, 2026 |
| 2nd Quarter | June 10, 2026 |
| 3rd Quarter | September 10, 2026 |
| 4th Quarter | December 10, 2026 |
If the date falls on a Saturday, Sunday, or public holiday, the deadline shifts to the next business day.
In Case of Late Payment
Those who pay the advance payment too late must expect late payment penalties. The decisive factor is when the money arrives in the tax office's account. A grace period of three days continues to apply.
Our Advice
Check your most recent tax assessment notice to see whether and to what extent advance payments have been set. The safest option is a SEPA direct debit mandate with the tax office – this way you won't forget any payment. Alternatively, a quarterly standing order is suitable.