Number format: this calculator uses German notation throughout — a comma is the decimal separator and a dot groups thousands. “1.234,56” means one thousand two hundred thirty-four euros and fifty-six cents. The figures come from German tax law, so they are shown the way German authorities write them.
Income tax prepayment (Vorauszahlung)
Quarterly payments towards the not-yet-assessed tax for the current year.
In plain language
Employees have their wage tax withheld automatically every month. The self-employed have no employer to do that — so the tax office requires four prepayments a year. The trap is the first year: there is no prior assessment yet, so usually no prepayments either. The first tax demand then arrives as a lump sum for a whole year — often together with the first prepayment for the following year. Anyone who has not set money aside has a problem.
In detail
§ 37 (1) sentence 1 EStG names the dates: 10 March, 10 June, 10 September and 10 December. Under § 37 (3) sentence 2 EStG the tax office generally sets the amount by reference to the tax of the most recent assessment, and may adjust it. § 37 (5) sentence 1 EStG sets two thresholds: prepayments are only imposed where they come to at least 400 euros in the calendar year and at least 100 euros for a single due date. Both must be met.
Worked example
Expected annual tax of 12.000 € → 3.000 € per due date. At 380 € annual tax nothing is imposed: the 400 € threshold is not reached, and the tax falls due as a single amount after the assessment.
In brief
The expected annual tax is spread over four due dates; the remainder is settled in the final payment.
Legal basis: § 37 EStG · as at 2026