Key figures corporate income tax: Advance payments – assessment year 2027 (fiscal year 2026)
Key figures corporate income tax: Advance payments – assessment year 2027 (fiscal year 2026)
The tax surcharge applied in the event of insufficient advanced payments is 6.75%.
These advanced payments must be made before the following deadlines to qualify for the relevant preferential rates:
- Advanced payment 1: 10 April 2026: 9%
- Advanced payment 2: 10 July 2026: 7.5%
- Advanced payment 3: 12 October 2026: 6%
- Advanced payment 4: 21 December 2026: 4.5%