Continuing our guide on key tax and compliance deadlines, here’s what businesses in Germany, Switzerland, Belgium, Spain, and the Netherlands should prepare for as 2024 comes to a close:
🇩🇪 Germany
From January 1, 2025, businesses must be ready to receive B2B e-invoices under new regulations. Financial statements for fiscal year 2023 must be published in the Federal Gazette by December 31, 2024. Tax filings for 2023, if prepared by a tax advisor, are due by June 2, 2025, while filings for 2024 must be submitted by April 30, 2026.
🇨🇭 Switzerland
To avoid late interest, companies should pay federal and cantonal direct taxes for 2024 by December 31. Social contributions for November payroll are due by the end of December, and those for December are due by January 31, 2025. Businesses must also finalize audit opting-out registration by December 31, as retroactive opting-out will no longer be allowed starting January 1, 2025.
🇧🇪 Belgium
Final prepayments to avoid tax increases are due by December 20. Social contributions for December salaries must be paid by January 15, 2025. VAT returns for Q4 2024 are due by January 20, and a client listing for 2024 must be submitted by March 31, 2025.
🇪🇸 Spain
Corporate income tax deadlines include the third installment for 2024, due in December. Monthly tax obligations for December, including VAT and withholding taxes, must also be settled. January 2025 brings Q4 VAT filings, withholding tax summaries on employee salaries, rental income, and investments, as well as annual summaries for donations, intra-community operations, and foreign transactions. Intrastat declarations for December 2024 must be submitted in early January.
🇳🇱 Netherlands
Corporate income tax prepayments for 2024 must be settled by May 31, 2025, to avoid interest charges. Wage tax and social security filings for December 2024 are due by January 31, 2025, alongside VAT returns for Q4. Employers should declare any excess Work Cost Ruling (WKR) payments by February 2025, and businesses with over 100 employees must report CO2 travel data by June 30, 2025.
We’re here to guide you through the complexities of international compliance. Together, we win.
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