Below we summarise the most significant tax deadlines that must be observed before year-end. Our guide aims to ensure that, as the year draws to a close, affected businesses do not miss any mandatory filings that cannot be submitted later and avoid potential late payment interest or penalties.
The key deadlines are summarised in the following table:
Tax calendar (November 2025 – December 2025)
In addition to the summary table, we would like to draw your attention escpecially to the following deadlines:
- 20 November 2025: Filing and payment of QDMTT (Qualified Domestic Minimum Top-up Tax) advance for tax year 2024
- 31 December 2025: Transfer pricing – Submission of Country-by-Country Report (CbCR)
- 31 December 2025: Preparation of Master File documentation
- Local taxes (e.g., local business tax, land tax): Deadlines may vary by municipality – it is advisable to check the local tax calendar for deadlines related to local tax filings or changes.
Please note that other deadlines may apply in specific cases.
In this article, we have compiled the most significant year-end deadlines for 2025. If you have any questions regarding the deadlines listed above, need assistance in meeting them, or have unique deadlines not included in this summary, the WTS Klient tax advisory team is always ready to assist its clients.
This article provides general information and does not constitute advice.
