Landwirtschaftliche Fristen Januar 2026: Steuern, HIT & Düngung

January presents a critical period for farmers, demanding attention to several key deadlines. From tax obligations to livestock reporting and evolving fertilization regulations, proactive planning is essential.

Tax Season and Beyond: Navigating Financial Obligations

Farmers operating on a calendar year basis (January 1 – December 31) must complete their inventory assessment by December 31st. This involves meticulously counting and valuing livestock and supplies. However, for the majority who follow a fiscal year (June 30 – July 1), this assessment isn’t due until July. The deadlines for submitting tax returns in 2024 and 2025 are reverting to pre-pandemic norms: February 2, 2026, for those without a tax advisor, and September 30, 2026, for those who utilize professional services.

Did you know? The German Federal Central Tax Office is transitioning to primarily digital tax assessments starting in 2026. Understanding the implications for objection deadlines in this digital environment is vital.

Furthermore, updated forms for 13a farmers have been released. Failure to use these forms or submit accompanying registers could result in the tax authorities estimating your tax liability.

Shifting Sales Tax Rules for Farm Machinery

A recent court ruling is impacting the sales tax applied to farm machinery. While previously, farmers could utilize a simplified flat-rate tax, the standard 19% rate will now generally apply. A transitional period extends until June 30, 2026, offering some leeway. This change underscores the importance of accurate record-keeping and understanding evolving tax regulations.

Prioritizing Workplace Safety: SVLFG Subsidies

Starting January 15, 2026, the SVLFG (Social Fund for Agriculture and Forestry) will again offer subsidies for safety and health products. This includes up to €800 for sun and UV protection and up to €1,250 for livestock handling grids. The total funding available has increased to €4 million in 2026, reflecting a growing emphasis on farm safety.

Pro Tip: Explore the SVLFG website early in January to identify eligible products and streamline your application process.

Insurance Contributions and the Öko-Regelung 1

By January 15th, 80% of the previous year’s contribution to the agricultural accident insurance fund is due. The Öko-Regelung 1, a scheme promoting ecological practices, sees the start of the fallow period on January 1st. Farmers can begin applying for the ÖR 1a premium with even a small percentage of land set aside as fallow. Recent changes allow for greater flexibility in species selection for fallow and flowering strips.

Fertilization Regulations and the Red Zone Debate

The end of January marks the lifting of the winter fertilizer ban in many areas, but restrictions remain on waterlogged or frozen ground. The situation in “Red Zones” – areas with heightened nitrogen restrictions – is evolving following a recent court ruling. While Bavaria has abolished these zones, other states are taking varied approaches, with some maintaining the 20% nitrogen reduction requirement. Staying informed about regional regulations is paramount.

Livestock and Antibiotic Reporting: Staying Compliant

January 14th is the deadline for reporting livestock changes and antibiotic usage to the HIT (Information System for Animal Husbandry) database. Veterinarians play a key role in this process, and zero reporting is required if no antibiotics were used. Accurate reporting is crucial for monitoring antibiotic resistance and ensuring animal health.

Emerging Trends Shaping the Future of Farming

Beyond these immediate deadlines, several broader trends are reshaping the agricultural landscape:

• Precision Agriculture: The increasing use of sensors, drones, and data analytics to optimize resource use and improve yields.
• AgriTech Investment: Venture capital funding in agricultural technology is surging, driving innovation in areas like vertical farming, robotics, and AI-powered crop management.
• Sustainable Farming Practices: Growing consumer demand for sustainably produced food is pushing farmers to adopt practices like regenerative agriculture, cover cropping, and reduced tillage.
• Digitalization of Supply Chains: Blockchain technology is being explored to enhance traceability and transparency in food supply chains.
• Climate-Smart Agriculture: Focus on practices that reduce greenhouse gas emissions and enhance carbon sequestration in agricultural soils.

FAQ

• Q: What is the deadline for submitting tax returns for farmers without a tax advisor?
  A: February 2, 2026.
• Q: What is the SVLFG?
  A: The Social Fund for Agriculture and Forestry, offering subsidies for safety and health products.
• Q: What are the Red Zones?
  A: Areas with heightened nitrogen restrictions, the status of which is currently under review following a recent court ruling.

Staying informed and adapting to these changes is no longer optional – it’s essential for the long-term viability of any farming operation. Continuous learning, embracing new technologies, and prioritizing sustainability will be key to success in the years ahead.

What challenges are you facing in adapting to these changes? Share your thoughts in the comments below!