Advance tax payment due December 10, 2026: Have it reduced by the tax office now!

The next estimated tax payment is due on December 10, 2026. But what if you’ve earned significantly less this year than expected? Do you still have to pay the same amount as before?

Not necessarily! If your income has decreased or you’re even incurring losses, you can apply to the tax office to have your estimated tax payments reduced.

And you may even be able to get a refund for advance payments you’ve already made.

Advance tax payment on December 10, 2026: Who does this affect?

December 10 is the regular fourth advance payment deadline for income tax and corporate income tax.

This applies in particular to:

• Self-employed individuals and freelancers whose income has declined.
• Business owners who will earn less profit in 2026.
• Landlords whose taxable income has decreased.
• Retirees who are required to make income tax prepayments.
• GmbHs whose projected corporate income tax will be lower.

Advance tax payments made so far are often based on older tax assessment notices. Therefore, they do not automatically take into account how your financial situation has changed in 2026.

Lower income? Why you should review your advance tax payments

Perhaps you’ve lost contracts, have higher business expenses, or are receiving less rental income.

Nevertheless, the tax office may still require you to make the same advance payments as before.

This can put an unnecessary strain on your cash flow.

The solution: You apply for an adjustment of your advance tax payments to your expected tax burden in 2026.

The legal basis for income tax is Section 37 Paragraph 3 of the Income Tax Act (EStG). Corresponding regulations apply to corporation tax via Section 31 of the Corporation Tax Act (KStG).

Reducing tax prepayments: Here’s how the application works

You must provide the tax office with a comprehensible explanation as to why your tax burden is expected to be lower in 2026.

For this, you can use the following documents, for example:

• A current business analysis (BWA)
• A statement of income and expenses
• A forecast of your annual profit
• Further documents that prove your decreased income

It’s important that you don’t just claim a decline in revenue, but also clearly explain the expected tax implications.

The tax office will then decide on your application.

Want to get a refund on advance tax payments you’ve already made?

Have you already made advance income tax or corporate tax payments in March, June, and September 2026?

If so, filing an application for a reduction could be particularly worthwhile.

If the tax office reduces the estimated tax payments for 2026 accordingly, payments already made may be eligible for a full or partial refund.

This way, you may be able to free up the cash you need for your business or your ongoing expenses.

December 2026 Tax Payment: Why You Should Take Action Now

The next payment due date is December 10, 2026.

If you want to get a reduction, you should submit your application as early as possible.

Because processing may take some time.

Important: Simply filing an application does not automatically cancel the assessed advance payment. As long as the tax office has not changed the advance payments, the previous payment assessment generally remains in effect.

Sample application: Reduce advance tax payments to the tax office

With the PepperPapers legal document “Reduce tax prepayments: Sample application” , you can apply for a reduction of your income tax or corporation tax prepayments yourself.

The application is designed specifically for the self-employed, business owners, landlords, retirees, and limited liability companies (GmbHs).

Please complete the information and attach the required documentation regarding your financial situation.

Take action now—before your next estimated tax payment is due!

December 10, 2026: Why make unnecessarily high prepayments?

Check now to see if you can reduce your estimated tax payments.

With the PepperPapers sample petition—reviewed by attorneys—you can take action on your own.

Download now!

https://pepperpapers.de/produkt/steuervorauszahlung-herabsetzen-musterantrag/

Save yourself the trouble of hiring a lawyer!