EU Forex Tax Filing Deadlines Calendar 2026/27
Every filing deadline, payment date, and foreign account declaration across 29 European jurisdictions. Built for forex and CFD traders who use foreign brokers — where nothing is withheld automatically and every deadline is yours to track.
Published: 2026-06-14|29 jurisdictions|Tax year: 2026
Quick Answer: The Five Deadlines Most Traders Miss
- Ireland — 15 December 2026: Preliminary CGT for Jan-Nov gains. Payment due before the annual return is even filed.
- Denmark — 31 December 2026: Mark-to-market (lagerprincippet). All open forex positions deemed sold at year-end. Unrealised gains taxed.
- Spain — 31 March 2027: Modelo 720 for foreign assets >EUR 50,000 per category. Separate from the income tax return.
- France — with annual return: Form 3916 foreign account declaration. EUR 1,500 penalty per omitted account per year.
- Italy — 30 June 2027: Balance payment + first 40% advance, six months before the November filing deadline.
Master Filing Deadline Table — 2026 Tax Year
Sorted by filing deadline (earliest first). All dates are for the 2026 tax year unless otherwise stated. Click any country name for the full broker guide including detailed tax analysis.
| Country | Rate | Filing Deadline | Payment Deadline | Foreign Declaration |
|---|---|---|---|---|
| Croatia | 10% + prirez | 28 February 2027 (Prijava poreza na dohodak) | 28 February 2027 (with return) | All worldwide capital gains in DOH return |
| Switzerland | 0% private CGT | 31 March 2027 (varies by canton — Zurich: 31 Mar, Geneva: 31 Mar, Bern: 15 Mar) | Varies by canton (typically 30 days after assessment) | All worldwide assets declared in Wertschriftenverzeichnis (securities schedule) |
| Luxembourg | ~21-23% (<6mo) | 31 March 2027 (Déclaration pour l'impôt sur le revenu) | With return or within 1 month of assessment | All worldwide income declared in Modèle 100 |
| Slovenia | 27.5% (degressive) | 31 March 2027 (Napoved za odmero dohodnine) | 30 days after assessment notice | All foreign-source capital gains declared via eDavki |
| Slovakia | 19/25% | 31 March 2027 (standard) / 30 June 2027 (with extension) | 31 March 2027 (with return) | All worldwide income in annual return |
| Norway | 22% | 30 April 2027 (Skattemelding) | Assessed via skatteoppgjør (settlement) — typically June-October 2027 | All worldwide assets declared in skattemelding (including foreign brokerage accounts — relevant for wealth tax calculation) |
| Poland | 19% | 30 April 2027 (PIT-38) | 30 April 2027 (with return) | PIT/ZG attachment for foreign-source capital gains |
| Czech Republic | 15% | 1 April 2027 (standard) / 1 July 2027 (with tax adviser) | 1 April 2027 (with return) | All income declared in annual return |
| Bulgaria | 10% | 30 April 2027 (Годишна данъчна декларация) | 30 April 2027 (with return) | All worldwide capital gains in annual declaration |
| Estonia | 0% (undistributed) | 30 April 2027 (Tuludeklaratsioon via e-MTA) | 1 October 2027 | All worldwide income in Tuludeklaratsioon |
| France | 30% PFU | 22 May 2027 (paper) / 25 May–8 Jun 2027 (online, by département) | September 2027 (after assessment) | Form 3916 — foreign bank account declaration, due with annual return |
| Netherlands | Box 3 deemed ~2.17% | 1 May 2027 (standard) / 1 September 2027 (with adviser) | 6 weeks after assessment notice | Included in Box 3 — all worldwide assets must be declared (savings, investments, debts) |
| Denmark | 27/42% | 1 May 2027 (årsopgørelse) / 1 July 2027 (udvidet selvangivelse) | Tax assessed and settled via annual restskat (balance due 1 Jul 2027) or overpayment refunded | All foreign accounts and assets reported to SKAT via extended return (udvidet selvangivelse) |
| Sweden | 30% | 2 May 2027 (Inkomstdeklaration 1) | Within 90 days of final tax assessment (typically Nov 2027) | All foreign financial accounts declared in Inkomstdeklaration 1 |
| Finland | 30/34% | Mid-May 2027 (exact date in pre-filled return letter — typically 7-15 May) | November/December 2027 (after assessment) or via monthly prepayments | All foreign accounts declared in annual return |
| Hungary | 15% | 20 May 2027 (SZJA bevallás) | 20 May 2027 (with return) | All foreign-source capital gains declared in SZJA return |
| Romania | 10% + CASS | 25 May 2027 (Declarația unică / Formularul 212) | 25 May 2027 (with return) | All investment income declared in Declarația unică |
| Lithuania | 15% | 1 May 2027 (Metinė pajamų mokesčio deklaracija GPM311) | 1 May 2027 (with return) | All worldwide capital gains in GPM311 |
| Spain | 19–28% | 30 June 2027 (Declaración de la Renta) | 30 June 2027 (with return, or split 60/40 — second 40% by 5 November 2027) | Modelo 720 — foreign assets >EUR 50,000 per category, due 31 March 2027 |
| Belgium | 0/33% | 30 June 2027 (paper) / mid-July 2027 (Tax-on-Web) | 2 months after assessment notice (avertissement-extrait de rôle) | CAP form — foreign account declaration to National Bank of Belgium (BNB) |
| Portugal | 28% | 30 June 2027 (Declaração Modelo 3 IRS) | 31 August 2027 | Anexo J — mandatory for all foreign-source capital gains (any foreign broker) |
| Greece | 15% | 30 June 2027 (Δήλωση Φορολογίας Εισοδήματος) | 31 July 2027 (first instalment), then monthly (up to 8 instalments) | All foreign-source income in E1 |
| Malta | 0% (non-dom) | 30 June 2027 (TA24 return via CFR online services) | 30 June 2027 (with return) | Non-domiciled individuals: foreign-source income taxed only if remitted to Malta |
| Latvia | 20% | 1 June 2027 (Gada ienākumu deklarācija via EDS) | 23 June 2027 | All worldwide capital gains in annual declaration |
| Austria | 27.5% | 30 June 2027 (paper) / 30 September 2027 (FinanzOnline) / 30 April 2028 (with tax adviser) | 1 month after assessment notice | All foreign broker gains in E1 (Kennzahl 994-997 for capital income) |
| Germany | 26.375% | 31 July 2027 (with tax adviser: 28 Feb 2028) | 1 month after assessment notice | None required (Abgeltungsteuer is final withholding for German brokers; Anlage KAP for foreign brokers) |
| Cyprus | 0% | 31 July 2027 (electronic) / 30 June 2027 (paper) — TD1 Individual return | 1 August 2027 (self-assessment) / 6 months after company year-end for corporate | All worldwide income declared in TD1 |
| Ireland | 33% | 31 October 2027 (Form 11 via ROS) / mid-November 2027 (ROS online extension) | SPLIT-YEAR SYSTEM: 15 December 2026 (gains Jan-Nov 2026) + 31 January 2027 (gains Dec 2026) | All worldwide gains in Form 11/12 |
| Italy | 26% | 30 November 2027 (Modello Redditi PF) | 30 June 2027 (balance) / 30 November 2027 (second instalment) | Quadro RW — foreign financial assets, due with annual return |
Monthly Calendar View
All deadlines mapped month by month, including special payments and declarations that fall outside the primary filing window.
January 2027
- CGT Payment
February 2027
- Filing
March 2027
- FilingSwitzerland — 31 March 2027
Steuererklärung (cantonal form) — securities schedule (Wertschriftenverzeichnis)
- Filing
- Filing
- Filing
- Declaration
April 2027
- Filing
- Filing
- Filing
- Filing
- Filing
May 2027
- Filing
- Filing
- Filing
- Filing
- Filing
- Filing
- FilingRomania — 25 May 2027
Declarația unică (Single Declaration, Form 212) via SPV (Virtual Private Space)
- Filing
June 2027
- Filing
- Filing
- Filing
- Filing
- Filing
- Filing
- Filing
- Payment
July 2027
- Filing
- Filing
October 2026
- Filing
November 2026
- FilingItaly — 30 November 2027
Modello Redditi PF (Quadro RT for capital gains, Quadro RW for foreign assets)
- Payment
- Payment
Foreign Account & Asset Declarations
Four EU countries require separate declarations for foreign financial accounts beyond the standard annual tax return. If you use a foreign broker (which most EU forex traders do — CySEC, FCA, or BaFin-regulated brokers are “foreign” to your tax authority unless they have a local branch), these deadlines apply.
| Country | Form | Threshold | Penalty for Omission |
|---|---|---|---|
| France | Form 3916 | Any foreign bank/brokerage account (no threshold) | EUR 1,500/account/year (EUR 10,000 if non-cooperative state) |
| Spain | Modelo 720 | EUR 50,000 per category (accounts, securities, real estate) | EUR 5,000/data item (old penalty struck down by ECJ, still mandatory) |
| Italy | Quadro RW + IVAFE | Any foreign financial assets (no threshold for Quadro RW) | 3-15% of undeclared assets (doubled if blacklisted jurisdiction) |
| Belgium | CAP form | Any foreign bank account (declaration to National Bank of Belgium) | Administrative fine (amount varies) |
Most other EU countries rely on CRS (Common Reporting Standard) automatic exchange between tax authorities and do not require a separate self-declaration. However, worldwide assets must still be reported in the annual tax return in all jurisdictions. See our CRS Reporting Guide for a full breakdown of what your broker reports, when, and how to verify your tax residency details.
Split-Year & Interim Payment Systems
Several EU countries require tax payments before the annual return is due. These are the deadlines traders most often miss, because they assume tax is only due when they file.
Ireland — Split-Year CGT (Highest Miss Rate)
- 15 December 2026: Preliminary CGT due on gains realised January-November 2026
- 31 January 2027: CGT due on gains realised in December 2026
- 31 October 2027: Annual return (Form 11) — by which point tax is already paid
The 15 December deadline means Irish traders pay tax on gains before the tax year even ends. 10% surcharge for late payment.
Italy — Advance Payment System
- 30 June 2027: Balance of 2026 tax + first advance for 2027 (40% of prior year tax)
- 30 November 2027: Second advance for 2027 (60% of prior year tax)
- Regime amministrato (Italian broker): tax is withheld automatically — no advance payments needed
Spain — Optional Split Payment
- 30 June 2027: 60% of total tax (with return)
- 5 November 2027: Remaining 40% (Modelo 102) — only if split elected
Germany, Norway, Austria, Czech Republic — Quarterly Prepayments
If prior-year tax exceeds certain thresholds (varies by country), the tax authority may assess quarterly prepayments. These are based on prior-year income and adjusted after the annual return. Not automatic for first-year traders — typically kicks in from year two.
Special Elections & Mark-to-Market Rules
Three critical elections and rules that change when and how forex gains are taxed. Missing these can result in unexpected tax bills or forfeited optimisation opportunities.
Denmark — Mandatory Mark-to-Market (Lagerprincippet)
All forex CFDs and derivatives are subject to mark-to-market taxation. On 31 December each year, all open positions are deemed sold at their current market value. Unrealised gains are taxable; unrealised losses are deductible. This cannot be opted out of. Danish traders holding positions over the year-end transition must calculate the deemed gain/loss on every open position.
Tax rate: 27% on first DKK ~61,000, 42% above. Mark-to-market applies to the entire portfolio, not individual positions.
France — PFU vs Barème Progressif Election
French traders must choose between the flat PFU (30% = 12.8% + 17.2% CSG-CRDS) and the progressive income tax rates (barème progressif, 0-45% + 17.2% CSG-CRDS). The election is made at filing and is irrevocable for the tax year. Critically, it applies to all capital income — you cannot elect PFU for dividends and barème for trading gains.
Barème progressif is advantageous only if your marginal income tax rate is below 12.8% (i.e., low total income).
Luxembourg — Holding Period Classification
Gains on positions held less than 6 months are taxed at half the marginal rate (~21-23% effective). Positions held 6+ months with total annual gains below EUR 500 are exempt. The EUR 500 threshold is a cliff: EUR 501 in qualifying gains = full taxation on the entire amount, not just the excess. Accurate holding period records are essential.
Switzerland — Private vs Professional Classification
The ESTV applies a 5-criteria test (Kreisschreiben Nr. 36) to determine whether a trader is “private” (0% CGT) or “professional” (income tax + AHV social security). Criteria: trading volume relative to portfolio, use of leverage, frequency of trades, holding period, and whether trading income is needed for living expenses. No formal election — classification is determined retroactively. Exceeding the criteria triggers income tax at marginal rates (cantonal variation: Zug ~12% to Geneva ~35%) plus 5.3% AHV.
Late Filing Penalties Across the EU
Penalty severity varies dramatically across EU jurisdictions. The table below ranks countries by the practical cost of missing a deadline.
| Severity | Countries | Typical Penalty |
|---|---|---|
| Severe | Italy, France, Ireland | 10-240% of unpaid tax + EUR 1,500/account (FR) or 3-15% of undeclared assets (IT) |
| Significant | Spain, Germany, Netherlands, Poland | 5-20% surcharge or EUR 25-5,514 fixed penalties |
| Moderate | Belgium, Austria, Czech Republic, Denmark, Sweden | Fixed fines EUR 50-2,500 or per-day charges |
| Low | Finland, Greece, Latvia, Lithuania, Bulgaria, Estonia | EUR 20-580 fixed fines |
CRS automatic exchange means your tax authority already knows about your foreign broker accounts. Non-disclosure is high-risk in all EU jurisdictions. The penalty for deliberate evasion is universally harsher than for late filing — file late rather than not at all.
Relocator & Dual-Residency Guide
If you changed tax residency during 2026, you may face dual filing obligations. These are the key rules:
Exit Taxes
Germany, France, Netherlands, Norway, Denmark, and Austria all have exit tax provisions that can tax unrealised gains when you leave. Thresholds and rules vary: Germany taxes unrealised gains above EUR 500,000 in shares held >1% (not forex). France taxes unrealised gains >EUR 800,000. Norway taxes the deemed gain on shares/funds held >5 years. Check your departure country’s rules before moving.
Dual-Year Filing
Most EU countries tax worldwide income for the period of residency. If you lived in Germany January-June and moved to Portugal July-December, you file a German return for H1 gains and a Portuguese Anexo J return for H2 gains. The tax treaty between the two countries determines which has primary taxing rights. Get a certificate of tax residency from both jurisdictions.
CRS Data Follows You
Under CRS, your broker reports your account to the jurisdiction where you declare tax residency. If you change residency, update your broker’s records. Failure to update creates data mismatches that trigger audit flags in both the old and new jurisdictions.
See our Tax Optimisation Strategies and Visa & Residency Guide for detailed relocation planning.
Country-by-Country Filing Notes
Croatia10% + prirez
- Form:
- DOH form (annual income tax return) via ePorezna
- Filing:
- 28 February 2027 (Prijava poreza na dohodak)
- Payment:
- 28 February 2027 (with return)
- Interim:
- None standard for capital gains. Employer-withheld income tax (monthly) covers employment income only.
- Elections:
- None — flat 10% applies. Municipal surtax (prirez) varies: Zagreb 18%, Split 15%, Dubrovnik 10%, some municipalities 0%.
- Penalty:
- Late filing: HRK 2,000-20,000 (EUR ~265-2,650). Prirez rate depends on registered municipality — moving to a zero-prirez municipality is a legal optimisation.
Switzerland0% private CGT
- Form:
- Steuererklärung (cantonal form) — securities schedule (Wertschriftenverzeichnis)
- Filing:
- 31 March 2027 (varies by canton — Zurich: 31 Mar, Geneva: 31 Mar, Bern: 15 Mar)
- Payment:
- Varies by canton (typically 30 days after assessment)
- Interim:
- Provisional tax payments (Provisorische Rechnung) — quarterly in most cantons
- Elections:
- Private vs professional trader classification (ESTV 5-criteria test, Kreisschreiben Nr. 36): volume, leverage, frequency, holding period, financing. Professional = income tax + AHV.
- Penalty:
- Late filing: CHF 50-1,000 fine (varies by canton). Tax evasion (not fraud) was historically not a criminal offence but AIA/CRS changed enforcement posture.
Luxembourg~21-23% (<6mo)
- Form:
- Modèle 100 (annual income tax return)
- Filing:
- 31 March 2027 (Déclaration pour l'impôt sur le revenu)
- Payment:
- With return or within 1 month of assessment
- Interim:
- Quarterly advances (trimestriels): 10 Mar, 10 Jun, 10 Sep, 10 Dec 2026
- Elections:
- Holding period: gains on positions held >6 months and below EUR 500 annual threshold = exempt. Positions held <6 months = half marginal rate (demi-taux global). Critical to track holding periods accurately.
- Penalty:
- Late filing: administrative fine. The EUR 500 annual exemption threshold is a cliff — EUR 501 in short-term gains = full taxation on entire amount, not just excess.
Slovenia27.5% (degressive)
- Form:
- eDavki (electronic tax portal) — capital gains section
- Filing:
- 31 March 2027 (Napoved za odmero dohodnine)
- Payment:
- 30 days after assessment notice
- Interim:
- Akontacija dohodnine (advance payments): quarterly, based on prior year assessment
- Elections:
- Degressive rates: 27.5% (0-5 years), 20% (5-10 years), 15% (10-15 years), 10% (15-20 years), 0% (20+ years). Holding period starts from acquisition — critical to maintain records.
- Penalty:
- Late filing: EUR 200-4,000. The degressive system rewards long-term holding but is irrelevant for active CFD/forex traders (positions rarely held >1 year).
Slovakia19/25%
- Form:
- Daňové priznanie k dani z príjmov fyzickej osoby (type B)
- Filing:
- 31 March 2027 (standard) / 30 June 2027 (with extension)
- Payment:
- 31 March 2027 (with return)
- Interim:
- Preddavky na daň (advance payments): quarterly (last day of each quarter) if prior-year tax exceeds EUR 5,000; semi-annual if EUR 2,500-5,000
- Elections:
- EUR 500 annual exemption on other income (§8) — derivatives gains may qualify but interpretation varies. Two-tier: 19% up to EUR 47,537, 25% above.
- Penalty:
- Late filing: EUR 30-16,000 (proportional to tax due). Loss carryforward: 5 years (but only within the same income category).
Norway22%
- Form:
- Skattemelding for formues- og inntektsskatt (via Altinn)
- Filing:
- 30 April 2027 (Skattemelding)
- Payment:
- Assessed via skatteoppgjør (settlement) — typically June-October 2027
- Interim:
- Forskuddsskatt (advance tax): 4 instalments (15 Mar, 15 Jun, 15 Sep, 15 Dec 2026) for investment income not covered by employer withholding
- Elections:
- Wealth tax applies at 1.0-1.1% on net assets above NOK 1,700,000 — brokerage account balances count. Must be reported accurately.
- Penalty:
- Late filing: 0.5% of total tax per day up to max of additional tax assessed. Wealth tax on brokerage balances is the most commonly overlooked Norwegian obligation.
Poland19%
- Form:
- PIT-38 (capital gains from securities/derivatives)
- Filing:
- 30 April 2027 (PIT-38)
- Payment:
- 30 April 2027 (with return)
- Interim:
- None for capital gains (no quarterly prepayments). Full tax due at annual filing.
- Elections:
- None — 19% flat rate applies to all securities/derivatives gains regardless of amount.
- Penalty:
- Late filing: up to 720 daily rates (fine depends on minimum wage). Late payment: variable interest rate (currently ~14.5% per annum).
Czech Republic15%
- Form:
- Přiznání k dani z příjmů fyzických osob (form for personal income tax)
- Filing:
- 1 April 2027 (standard) / 1 July 2027 (with tax adviser)
- Payment:
- 1 April 2027 (with return)
- Interim:
- Zálohy na daň (advance payments): semi-annual (15 Jun, 15 Dec) or quarterly (15 Mar, 15 Jun, 15 Sep, 15 Dec) if prior-year tax exceeds CZK 30,000/150,000
- Elections:
- Time test: equity gains exempt after 3 years — but derivatives/CFDs excluded from this exemption. No option to elect alternative treatment for derivatives.
- Penalty:
- Late filing (>5 days): 0.05% of tax per day (max 5% of tax or CZK 300,000). Loss restriction: derivative losses can only offset derivative gains within §10, not other income.
Bulgaria10%
- Form:
- Annual tax declaration (Art. 50 ZDDFL) via NRA e-services
- Filing:
- 30 April 2027 (Годишна данъчна декларация)
- Payment:
- 30 April 2027 (with return)
- Interim:
- None for capital gains. Full tax due at annual filing.
- Elections:
- None — flat 10% applies to all capital gains. No CASS equivalent for investment income (unlike Romania).
- Penalty:
- Late filing: BGN 500-2,000 (EUR ~255-1,022). Bulgaria's 10% rate + no hidden surcharges makes it one of the most predictable EU tax jurisdictions for traders.
Estonia0% (undistributed)
- Form:
- Tuludeklaratsioon (income tax return) via e-MTA portal
- Filing:
- 30 April 2027 (Tuludeklaratsioon via e-MTA)
- Payment:
- 1 October 2027
- Interim:
- None for individuals. OÜ (company): CIT due only on distributions (20% standard / 14% regular dividend rate)
- Elections:
- OÜ (private limited company): undistributed profits taxed at 0%. 20/80 method (distribution = 20% tax on gross). Regular dividend rate: 14/86 method after 3 years. e-Residency OÜ formation available to non-residents.
- Penalty:
- Late filing: up to EUR 3,200. The OÜ 0% undistributed structure compounds tax-free — but GAAR applies if sole purpose is tax avoidance. Substance required.
France30% PFU
- Form:
- Déclaration 2042-C (PFU) or 2042-C (barème progressif)
- Filing:
- 22 May 2027 (paper) / 25 May–8 Jun 2027 (online, by département)
- Payment:
- September 2027 (after assessment)
- Interim:
- Monthly or quarterly acomptes contemporains for income tax (prélèvement à la source) — PFU applies at source if French broker; self-declared if foreign broker
- Elections:
- Opt-out of PFU → barème progressif: elect via 2042-C at filing (irrevocable for the tax year, applies to ALL capital income)
- Penalty:
- Late filing: 10% surcharge (20% after formal notice, 40% after 30 days). Form 3916 omission: EUR 1,500/account/year (EUR 10,000 if in non-cooperative state).
NetherlandsBox 3 deemed ~2.17%
- Form:
- Aangifte inkomstenbelasting (Box 3)
- Filing:
- 1 May 2027 (standard) / 1 September 2027 (with adviser)
- Payment:
- 6 weeks after assessment notice
- Interim:
- Voorlopige aanslag (provisional assessment) — monthly prepayments if requested or assessed
- Elections:
- Hoge Raad ruling (2021): may claim actual returns if lower than deemed return. Transition regime in effect — check annually.
- Penalty:
- Late filing: EUR 385 fixed penalty (first offence), up to EUR 5,514 for repeated offences. Deliberate evasion: up to 300% of unpaid tax.
Denmark27/42%
- Form:
- Årsopgørelse or Udvidet selvangivelse (extended return) via TastSelv/Skat.dk
- Filing:
- 1 May 2027 (årsopgørelse) / 1 July 2027 (udvidet selvangivelse)
- Payment:
- Tax assessed and settled via annual restskat (balance due 1 Jul 2027) or overpayment refunded
- Interim:
- B-skat (self-employed/investment income): 10 instalments (20 Jan – 20 Oct 2026). Restskat >DKK 22,566: 3 instalments (1 Sep, 1 Oct, 1 Nov 2027)
- Elections:
- Mark-to-market (lagerprincippet) — MANDATORY for forex CFDs in Denmark. Unrealised gains/losses taxed at year-end regardless of whether positions are closed.
- Penalty:
- Late filing: DKK 200/day (max 5% of tax due). Mark-to-market cannot be avoided — forgetting to report unrealised gains is the most common Danish trader mistake.
Sweden30%
- Form:
- Inkomstdeklaration 1 (K4 bilaga — Försäljning av värdepapper)
- Filing:
- 2 May 2027 (Inkomstdeklaration 1)
- Payment:
- Within 90 days of final tax assessment (typically Nov 2027)
- Interim:
- F-skatt (self-employed): monthly prepayments. Employees with significant capital gains: may request adjusted A-skatt or pay via debiterad preliminärskatt.
- Elections:
- ISK (Investeringssparkonto) — not available for CFD/forex trading. K4 bilaga standard rules apply.
- Penalty:
- Late filing: SEK 1,250 (first offence), SEK 2,500 (second). 70% asymmetric loss deduction — only 70% of losses offset income (30% lost permanently).
Finland30/34%
- Form:
- Veroilmoitus (Form 9A or OmaVero online)
- Filing:
- Mid-May 2027 (exact date in pre-filled return letter — typically 7-15 May)
- Payment:
- November/December 2027 (after assessment) or via monthly prepayments
- Interim:
- Ennakkoverot (prepayments): can request via OmaVero if expecting significant capital gains
- Elections:
- None — 30% flat rate applies to first EUR 30,000, 34% above. Cannot elect alternative treatment.
- Penalty:
- Late filing: EUR 50 fixed penalty (individuals). Late payment interest: base rate + 7 percentage points.
Hungary15%
- Form:
- SZJA bevallás (personal income tax return) via eSZJA
- Filing:
- 20 May 2027 (SZJA bevallás)
- Payment:
- 20 May 2027 (with return)
- Interim:
- None standard for controlled capital market transactions. Szocho (social contribution tax) exemption applies for transactions via regulated brokers.
- Elections:
- Controlled capital market transaction (KCMT) status: trades via MNB-regulated or EU-passported brokers qualify for 15% SZJA only (no szocho). Unregulated brokers: 15% + 13% szocho = 28%.
- Penalty:
- Late filing: up to HUF 200,000 (EUR ~500). Misclassifying uncontrolled transactions as controlled: 13% szocho penalty + interest.
Romania10% + CASS
- Form:
- Declarația unică (Single Declaration, Form 212) via SPV (Virtual Private Space)
- Filing:
- 25 May 2027 (Declarația unică / Formularul 212)
- Payment:
- 25 May 2027 (with return)
- Interim:
- Estimated income for current year declared in same Declarația unică (forward-looking). Payments can be split.
- Elections:
- None — 10% flat rate applies. CASS (health insurance contribution, 10%) applies if net capital income exceeds 6 × minimum gross salary (~EUR 4,300). CASS capped at 60 × minimum salary (~EUR 43,000).
- Penalty:
- Late filing: RON 1,000-5,000 (EUR ~200-1,000). The CASS trap is the biggest surprise — traders expecting 10% effective rate discover 18.6% at EUR 50k profits.
Lithuania15%
- Form:
- GPM311 form via VMI (State Tax Inspectorate) e-services
- Filing:
- 1 May 2027 (Metinė pajamų mokesčio deklaracija GPM311)
- Payment:
- 1 May 2027 (with return)
- Interim:
- None for capital gains
- Elections:
- None — flat 15% GPM applies to capital gains. UAB (company) option: 15% CIT (5% for small companies) + 15% on distribution.
- Penalty:
- Late filing: EUR 20-580. Lithuania's 15% rate is the lowest in the Baltics for individual traders.
Spain19–28%
- Form:
- IRPF (Modelo 100) — rendimientos del ahorro section
- Filing:
- 30 June 2027 (Declaración de la Renta)
- Payment:
- 30 June 2027 (with return, or split 60/40 — second 40% by 5 November 2027)
- Interim:
- 60% with filing (30 Jun), 40% deferred to 5 Nov 2027 (Modelo 102)
- Elections:
- None — progressive rates apply automatically to savings income (rendimientos del ahorro)
- Penalty:
- Late filing: 5-20% surcharge (depending on delay). Modelo 720 omission: EUR 5,000/data item (old penalty struck down by ECJ, but declaration still required).
Belgium0/33%
- Form:
- Déclaration IPP/PB (via Tax-on-Web or MyMinfin)
- Filing:
- 30 June 2027 (paper) / mid-July 2027 (Tax-on-Web)
- Payment:
- 2 months after assessment notice (avertissement-extrait de rôle)
- Interim:
- Versements anticipés (advance payments): quarterly (10 Apr, 10 Jul, 10 Oct 2026, 20 Dec 2026) — tax reduction incentive for timely prepayment
- Elections:
- Classification: "bon père de famille" (normal management, 0%) vs speculative (33%) vs professional (50%+). No formal election — classification determined by trading pattern. Six FSMA/ruling criteria: frequency, leverage, borrowed capital, sophistication, portfolio share, income dependency.
- Penalty:
- Late filing: EUR 50-1,250 (administrative). Misclassifying speculative gains as "good father" management: 33% + penalties. TOB (stock exchange tax 0.12-1.32%) applies to certain instruments.
Portugal28%
- Form:
- Modelo 3 (Anexo G for capital gains, Anexo J for foreign-source income)
- Filing:
- 30 June 2027 (Declaração Modelo 3 IRS)
- Payment:
- 31 August 2027
- Interim:
- Pagamentos por conta (advance payments) — typically July, September, December for self-employed; not standard for pure capital gains unless high volume
- Elections:
- Englobamento (progressive IRS rates) vs autonomous taxation (flat 28%): elect at filing. Englobamento allows loss carryforward (5 years); autonomous taxation does not. IFICI (successor to NHR since 2024) for qualifying new residents.
- Penalty:
- Late filing: EUR 150-3,750. Anexo J omission for foreign broker income: same penalty range. IFICI/NHR applicants must file correctly to maintain status.
Greece15%
- Form:
- E1 form (Table 6 — capital gains) via TAXISnet
- Filing:
- 30 June 2027 (Δήλωση Φορολογίας Εισοδήματος)
- Payment:
- 31 July 2027 (first instalment), then monthly (up to 8 instalments)
- Interim:
- Up to 8 monthly instalments starting 31 Jul 2027 (first instalment = filing month + 1)
- Elections:
- Article 5C non-dom regime (50% income tax exemption for 7 years) — must apply within first year of Greek tax residency. Does not cover CGT directly but reduces overall burden.
- Penalty:
- Late filing: EUR 100 (individuals). Late payment: 0.73%/month interest. Greece's 15% flat CGT is among the lowest in the EU — the main risk is simply failing to file.
Malta0% (non-dom)
- Form:
- TA24 (Self-Assessment Tax Return)
- Filing:
- 30 June 2027 (TA24 return via CFR online services)
- Payment:
- 30 June 2027 (with return)
- Interim:
- Provisional tax (PT): 3 instalments (30 Apr, 31 Aug, 21 Dec 2026)
- Elections:
- Non-domicile (remittance basis): foreign-source capital gains not remitted to Malta = 0%. Must maintain non-dom status. Minimum tax EUR 5,000 for non-dom residents receiving foreign income.
- Penalty:
- Late filing: EUR 50-2,500 + interest. Non-dom residents must ensure gains remain outside Malta to maintain 0% treatment.
Latvia20%
- Form:
- Gada ienākumu deklarācija (annual income declaration) via EDS portal
- Filing:
- 1 June 2027 (Gada ienākumu deklarācija via EDS)
- Payment:
- 23 June 2027
- Interim:
- None standard for capital gains
- Elections:
- None — flat 20% PIT applies to capital gains. 10% reduced rate exists for some capital income but excludes derivatives.
- Penalty:
- Late filing: warning or EUR 15-150. Late payment: 0.05%/day of unpaid tax.
Austria27.5%
- Form:
- Einkommensteuererklärung (E1 Formular) via FinanzOnline
- Filing:
- 30 June 2027 (paper) / 30 September 2027 (FinanzOnline) / 30 April 2028 (with tax adviser)
- Payment:
- 1 month after assessment notice
- Interim:
- Quarterly Einkommensteuervorauszahlungen (15 Feb, 15 May, 15 Aug, 15 Nov) based on prior year if assessed. Austrian brokers apply KESt (withholding tax) automatically.
- Elections:
- KESt Endbesteuerung: Austrian-broker withholding is final tax (no filing needed). Foreign brokers: must self-declare. No derivative loss cap (unlike Germany EUR 20k).
- Penalty:
- Late filing: 10% surcharge (Verspätungszuschlag). Austria's advantage over Germany: no EUR 20,000 derivative loss cap — full offset against capital gains.
Germany26.375%
- Form:
- Einkommensteuererklärung (Anlage KAP, Zeile 15)
- Filing:
- 31 July 2027 (with tax adviser: 28 Feb 2028)
- Payment:
- 1 month after assessment notice
- Interim:
- Quarterly prepayments (10 Mar, 10 Jun, 10 Sep, 10 Dec) if assessed — only for high earners or self-assessed income
- Elections:
- Günstigerprüfung (check for lower rate) — elect via Anlage KAP at filing
- Penalty:
- Late filing: 0.25% of assessed tax per month (minimum EUR 25/month). Interest: 0.15%/month from 15 months after end of tax year.
Cyprus0%
- Form:
- TD1 (Individual Income Tax Return) via TAXISnet
- Filing:
- 31 July 2027 (electronic) / 30 June 2027 (paper) — TD1 Individual return
- Payment:
- 1 August 2027 (self-assessment) / 6 months after company year-end for corporate
- Interim:
- Temporary tax (provisional assessment): 2 instalments (1 Aug and 31 Dec of the tax year, i.e., 2026 for 2026 income)
- Elections:
- Non-domicile regime: SDC (Special Defence Contribution 17% on dividends, 30% on interest) exempt for 17 years. Trading gains (forex CFDs) are not subject to CGT at all — no election needed.
- Penalty:
- Late filing: EUR 100 + 5% surcharge on unpaid tax + interest. Despite 0% CGT, filing is still required if income exceeds EUR 19,500.
Ireland33%
- Form:
- Form 11 (self-assessed) or Form 12 (PAYE employees with CGT)
- Filing:
- 31 October 2027 (Form 11 via ROS) / mid-November 2027 (ROS online extension)
- Payment:
- SPLIT-YEAR SYSTEM: 15 December 2026 (gains Jan-Nov 2026) + 31 January 2027 (gains Dec 2026)
- Interim:
- CGT preliminary tax: 15 Dec 2026 (for Jan-Nov 2026 gains) and 31 Jan 2027 (for Dec 2026 gains). This split-year system is unique to Ireland and the most commonly missed deadline.
- Elections:
- EUR 1,270 annual personal exemption per individual. Unlimited loss carryforward (indefinitely). Losses must be claimed in the year they arise.
- Penalty:
- Late CGT payment: 10% surcharge (>2 months late). Late filing: 5% surcharge (up to EUR 12,695). The 15 December preliminary CGT deadline catches traders unaware — payment is due BEFORE the annual return.
Italy26%
- Form:
- Modello Redditi PF (Quadro RT for capital gains, Quadro RW for foreign assets)
- Filing:
- 30 November 2027 (Modello Redditi PF)
- Payment:
- 30 June 2027 (balance) / 30 November 2027 (second instalment)
- Interim:
- 30 June 2027: balance + first advance (40% of prior year tax). 30 November 2027: second advance (60%). Regime amministrato (Italian broker) handles tax automatically.
- Elections:
- Regime amministrato vs regime dichiarativo — choose at account opening (amministrato = broker withholds; dichiarativo = self-file)
- Penalty:
- Late filing: 120-240% of unpaid tax. Quadro RW omission: 3-15% of undeclared foreign assets (doubled if in blacklisted jurisdiction).
Methodology & Sources
| Jurisdictions | 27 EU member states + Norway + Switzerland (29 total) |
| Tax year | 2026 (calendar year — all 29 jurisdictions use 1 Jan – 31 Dec) |
| Sources | National tax authority websites, official filing deadline announcements, OECD CRS implementation reports, tax code citations per jurisdiction |
| Scope | Capital gains tax on forex/CFD trading. Does not cover VAT, corporate tax, wealth tax filing, or social security contributions (except where these are triggered by trading income, e.g., Romanian CASS, Hungarian szocho) |
| Accuracy | Deadlines verified against 2025/26 published schedules. Some 2027 dates are projections based on established patterns (most EU countries use the same deadline annually). Always verify with your national tax authority for confirmed dates. |
| Last updated | 2026-06-14 |
| Licence | CC BY 4.0 — cite as “EU Forex Tax Filing Deadlines Calendar 2026/27, fx-brokers.eu” |
Related Research & Tools
- Complete EU Forex Tax Map 2026 — rates, worked examples, 29 jurisdictions
- Tax Optimisation Strategies — 8 legal approaches ranked by complexity
- Best Country for Forex Trading — 29 countries ranked by total tax drag
- Visa & Residency Guide — 10 visa programmes for trader-relocators
- Relocation Calculator — compare tax between any two EU countries
- V4 Tax Comparison — Poland, Czech Republic, Hungary, Slovakia
- Nordic Tax Comparison — Denmark, Sweden, Finland, Norway
- Western Europe Tax Comparison — DE, FR, IT, ES, NL, CH
- Mediterranean Tax Comparison — CY, MT, GR, PT, HR
- Benelux Tax Comparison — NL, BE, LU
- Baltic Tax Comparison — EE, LV, LT
- German Tax Calculator — Abgeltungsteuer + EUR 20k cap
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CFD Risk Warning
CFDs are complex instruments and come with a high risk of losing money rapidly due to leverage. Between 74-89% of retail investor accounts lose money when trading CFDs. You should consider whether you understand how CFDs work and whether you can afford to take the high risk of losing your money.
This website is for informational purposes only. The content does not constitute investment advice. Trading leveraged products carries a high level of risk and may not be suitable for all investors. Past performance is not indicative of future results. EU retail leverage limits apply (ESMA): up to 30:1 on major FX pairs, 20:1 on minor FX, 20:1 on major indices, 10:1 on commodities, 5:1 on equities, 2:1 on crypto.