Business Days in December 2026 for Germany
December 2026 has 22 Arbeitstage under the German federal holiday calendar. December 2026 contains one German federal holiday on a weekday. The month covers 31 calendar days, of which 8 are Samstag and Sonntag. That count drives invoice cycles, payroll runs, and any contract that defines deadlines as a number of Arbeitstage in Germany.
Arbeitstage
22
Calendar Days
31
Weekend Days
8
bundesweite Feiertage
1
Work Weeks
4.4
| Sun | Mon | Tue | Wed | Thu | Fri | Sat |
|---|---|---|---|---|---|---|
1 | 2 | 3 | 4 | 5 wknd | ||
6 wknd | 7 | 8 | 9 | 10 | 11 | 12 wknd |
13 wknd | 14 | 15 | 16 | 17 | 18 | 19 wknd |
20 wknd | 21 | 22 | 23 | 24 | 25 Erster Weihnachtstag | 26 Zweiter Weihnachtstag |
27 wknd | 28 | 29 | 30 | 31 |
bundesweite Feiertage in December 2026
Germany December deadlines
The Lohnsteuer-Anmeldung for November is due on 10 December, and the fourth Einkommensteuer instalment falls on the same date under § 37 Abs. 1 EStG. Erster and Zweiter Weihnachtstag on 25 and 26 December are holidays in every Bundesland: § 30 Abs. 4 StVO lists both without limiting them to any Land. Heiligabend on 24 December is not on that list, nor in this calculator's holiday data for any Land, so it counts here as a working day. Sozialversicherungsbeiträge for December fall on the third-to-last Bankarbeitstag under § 23 Abs. 1 SGB IV.
Sources for these dates
- § 41a Abs. 1 EStG: Lohnsteuer-Anmeldung am zehnten Tag nach Ablauf des Anmeldungszeitraums (Bundesministerium der Justiz (Gesetze im Internet))
- § 37 Abs. 1 EStG: Vorauszahlungen am 10. März, 10. Juni, 10. September und 10. Dezember (Bundesministerium der Justiz (Gesetze im Internet))
- § 30 Abs. 4 StVO: die bundesrechtliche Aufzählung der Feiertage je Land, einschließlich Reformationstag und Allerheiligen (Bundesministerium der Justiz (Gesetze im Internet))
- § 23 Abs. 1 SGB IV: Beiträge fällig am drittletzten Bankarbeitstag des Monats (Bundesministerium der Justiz (Gesetze im Internet))
Checked October 8, 2026. All sources
Day-of-Week Distribution
The count of each weekday in December 2026. Useful for shift scheduling, weekly recurring billing, and any rota that depends on a specific day of the week landing in-month.
| Day | Count |
|---|---|
| Monday | 4 |
| Tuesday | 5 |
| Wednesday | 5 |
| Thursday | 5 |
| Friday | 4 |
| Saturday | 4 |
| Sunday | 4 |
Germany reporting cycles and business-day rules
German business-day cycles run on a few fixed statutory anchors. The Lohnsteuer-Anmeldung is due on the tenth day after each Anmeldungszeitraum under § 41a Abs. 1 EStG, and § 18 Abs. 1 UStG puts the Umsatzsteuer-Voranmeldung on that same tenth day, with the calendar quarter as the default period and the calendar month compulsory once the previous year's tax passed 9,000 euros under § 18 Abs. 2 UStG. Sozialversicherungsbeiträge fall on the third-to-last Bankarbeitstag of the month under § 23 Abs. 1 SGB IV. Einkommensteuer instalments fall on 10 March, 10 June, 10 September and 10 December under § 37 Abs. 1 EStG, and § 31 Abs. 1 KStG carries the same treatment into Körperschaftsteuer. Where any of these lands on a Saturday, Sunday or public holiday, § 108 Abs. 3 AO shifts tax deadlines and § 193 BGB shifts civil-law deadlines to the next Werktag, which is the shift this calculator's Arbeitstage count implements.
Sources for these rules
- § 41a Abs. 1 EStG: Lohnsteuer-Anmeldung am zehnten Tag nach Ablauf des Anmeldungszeitraums (Bundesministerium der Justiz (Gesetze im Internet))
- § 18 Abs. 1 und 2 UStG: Voranmeldung am zehnten Tag; Kalendervierteljahr als Regelzeitraum, Kalendermonat über 9.000 Euro (Bundesministerium der Justiz (Gesetze im Internet))
- § 23 Abs. 1 SGB IV: Beiträge fällig am drittletzten Bankarbeitstag des Monats (Bundesministerium der Justiz (Gesetze im Internet))
- § 37 Abs. 1 EStG: Vorauszahlungen am 10. März, 10. Juni, 10. September und 10. Dezember (Bundesministerium der Justiz (Gesetze im Internet))
- § 31 Abs. 1 KStG: die Vorschriften des Einkommensteuergesetzes gelten entsprechend (Bundesministerium der Justiz (Gesetze im Internet))
- § 108 Abs. 3 AO: Fristende an Wochenende oder Feiertag rückt auf den nächsten Werktag (Bundesministerium der Justiz (Gesetze im Internet))
- § 193 BGB: Sonntag, Feiertag oder Sonnabend rückt auf den nächsten Werktag (Bundesministerium der Justiz (Gesetze im Internet))
Checked September 9, 2026. All sources
December 2026 Arbeitstage compared by country
Working-day counts vary across countries because each country observes its own public holidays. The table below shows December 2026 under 11 of the site's 25 holiday calendars; the summary above gives Germany's own count.
| Country | Business Days | Holidays this month |
|---|---|---|
| 🇺🇸United States | 22 | Christmas Day |
| 🇬🇧United Kingdom | 21 | Christmas Day, Boxing Day (observed) |
| 🇨🇦Canada | 21 | Christmas Day, Boxing Day (observed) |
| 🇦🇺Australia | 21 | Christmas Day, Boxing Day (additional) |
| 🇮🇳India | 22 | Christmas Day |
| 🇵🇭Philippines | 18 | Feast of the Immaculate Conception, Christmas Eve, Christmas Day, Rizal Day, Last Day of the Year |
| 🇫🇷France | 22 | Noël |
| 🇩🇪Germany (this page) | 22 | Erster Weihnachtstag |
| 🇯🇵Japan | 23 | None |
| 🇲🇽Mexico | 22 | Navidad |
| 🇸🇬Singapore | 22 | Christmas Day |
How December 2026 compares year over year
December 2025 had 21 arbeitstage, so December 2026 has 1 more working day year over year. On the surrounding months, November 2026 has 21 Arbeitstage and January 2027 has 20. Looking forward, December 2027 has 23 Arbeitstage under the same German federal holiday calendar.
Using this calculator in Germany
A Munich Mittelstand controller uses the 22-day December 2026 count to line up the Lohnsteuer-Anmeldung, due on the tenth day after each Anmeldungszeitraum under § 41a Abs. 1 EStG, with the Sozialversicherung due date on the third-to-last Bankarbeitstag under § 23 Abs. 1 SGB IV. A Hamburg logistics firm counts Arbeitstage to place Skonto windows, where § 271 BGB governs when performance falls due and § 193 BGB moves a deadline landing on a Saturday, Sunday or public holiday to the next Werktag. A Frankfurt finance team uses the same count for the Umsatzsteuer-Voranmeldung, which § 18 Abs. 1 UStG also places on the tenth day after the period ends.
Sources for these rules
- § 41a Abs. 1 EStG: Lohnsteuer-Anmeldung am zehnten Tag nach Ablauf des Anmeldungszeitraums (Bundesministerium der Justiz (Gesetze im Internet))
- § 23 Abs. 1 SGB IV: Beiträge fällig am drittletzten Bankarbeitstag des Monats (Bundesministerium der Justiz (Gesetze im Internet))
- § 271 BGB: Leistungszeit (Bundesministerium der Justiz (Gesetze im Internet))
- § 193 BGB: Sonntag, Feiertag oder Sonnabend rückt auf den nächsten Werktag (Bundesministerium der Justiz (Gesetze im Internet))
- § 18 Abs. 1 und 2 UStG: Voranmeldung am zehnten Tag; Kalendervierteljahr als Regelzeitraum, Kalendermonat über 9.000 Euro (Bundesministerium der Justiz (Gesetze im Internet))
Checked September 9, 2026. All sources
How December 2026 is shaped
The headline count answers how many Arbeitstage December 2026 contains. It does not answer where they sit, and for anything measured in consecutive days rather than cumulative days that second question is the binding one. What follows is derived entirely from the German federal holiday calendar and a working week that treats Samstag and Sonntag as the weekend, with no assumption about how any particular obligation behaves.
The month that closes the quarter, the half and the year
December runs 31 days and closes Q4, the second half of the year and the calendar year itself, so its final working day carries more boundaries than any other date on the calendar. It shares its weekday alignment with September, which means the two months start the same way and end differently. Nothing in the year follows December, so a slip here has no later period to absorb it.
In December 2026 that comes to 22 Arbeitstage across 31 calendar days, against 21 in November 2026 and 20 in January 2027.
A start one day into the week
The 1st falls on the second working day of the week, so December inherits a part-week at the top. One working day of that week was spent in the previous month, which is why a month opening here reads short at the beginning and long at the end. Reporting cut on calendar weeks and reporting cut on the calendar month disagree about where the period starts, and the gap is exactly one working day.
The opening stretch runs from Tuesday, December 1 to December 4, four Arbeitstage before the first break. December 2026 carries 22 Arbeitstage in total, so that opening block is 18% of the month's working capacity.
Five working stretches
December splits into five working stretches. That is the ordinary shape of a month whose only interruptions are its weekends, and it means the month's internal boundaries are all predictable a year in advance: nothing here depends on a holiday date moving.
The working days of December 2026 arrive in stretches of 4, 5, 5, 4, and 4 days. The longest unbroken stretch runs five days, from December 7 to December 11. A task needing more consecutive Arbeitstage than that cannot be completed inside a single stretch, whatever the month's total looks like.
The month is balanced end to end. Its opening and closing stretches are the same length, four days each, so work pushed from the start of December to its end finds the same amount of room it left behind. That symmetry is the exception rather than the rule.
Three weekdays occur five times
A 31-day month contains four full seven-day cycles and three days over, so exactly three weekdays occur five times and the other four occur four times. In December 2026 the three are Tuesday, Wednesday, and Thursday. Which three it is follows entirely from the weekday the month opens on, which is why the working-day count of a 31-day month moves year to year even when its holidays do not.
All of them are working days here, so the surplus lands entirely on the working week: Tuesday, Wednesday, and Thursday each occur 5 times. A weekend of two days can take at most two of them, and had it done so the same month would carry 20 Arbeitstage rather than 22.
One closure, and where it lands
December 2026 carries a single German federal closure on a working day: Erster Weihnachtstag on Friday, December 25. A holiday's cost to a month is not only the day it removes; it is also where the removal falls, because the same closure can extend an existing break or cut a working stretch in half.
It sits directly beside a weekend rather than inside a working week, so it extends an existing break instead of creating a new one. That is the cheapest position a holiday can occupy: the month loses a day but keeps its shape.
18 working days pass before the closure and only 4 follow it. With the break past the midpoint, most of the month's capacity has already been spent when it arrives, so anything the closure displaces competes for a shrinking remainder.
The closures around this month
December 2026 carries one German federal closure of its own, and the months on either side add their own. Where a deadline sits close to a month boundary, the closure that moves it is as likely to be outside the month as inside it.
Looking outside the month, the last was Pfingstmontag on May 25, 2026, 190 calendar days before December began and the next is Neujahrstag on January 1, 2027, 1 calendar day after it ends.
Across the whole of 2026 the German federal calendar puts seven closures on working days, of which one falls in December. That ratio, rather than the raw count, is what tells you whether a month is carrying more than its share of the year's downtime.
One working day short of the week
December 2026 closes on the fourth working day of its final week, one day short of a full week. The remaining working day of that week belongs to the next month, so the last calendar week of December is split across two reporting periods. Weekly and monthly figures for that week will not agree, and the difference is one working day.
The last working day of December 2026 is Thursday, December 31. Counting back from there, the third-to-last is Tuesday, December 29, two calendar days before the month closes.
The quarter closes here
December closes Q4, so the quarter's last working day and this month's last working day are the same date. Everything the quarter has deferred arrives inside these 22 Arbeitstage, and there is no further month in the period to move it into.
Across the whole quarter there are 65 Arbeitstage, of which 22 fall in December. The other two months carry October 2026 with 22 and November 2026 with 21. It sits between the other two, which makes it the month where a quarterly plan is least likely to be thrown off by the calendar alone.
The week's last working day is the scarcest
The last working day of the week is the one December gives least often. That matters more than the equivalent shortfall mid-week, because end-of-week cutoffs tend to be the ones that cannot move: work deferred past them waits out the whole weekend rather than a single night.
Counted as worked rather than as occurring, December 2026 gives Monday 4, Tuesday 5, Wednesday 5, Thursday 5, and Friday 3. A weekly commitment pinned to a particular weekday fires that many times in the month, which is the number a rota needs and not the one the calendar shows.
Where the month sits in the year
December sits in the middle of 2026 by working-day count under the German federal calendar. The middle of that ranking is where a month's total is least informative on its own, because a mid-ranked month can be a long month carrying closures or a short one carrying none, and the two need different plans.
2026 carries 254 Arbeitstage in total under the German federal calendar. The longest month of the year is July 2026 with 23 and the shortest is May 2026 with 18, a spread of 5. December ranks 6th of the twelve with 22.
Inside the year's longest clear run
December 2026 sits inside the longest stretch of 2026 with no German federal closure in it. Where a month falls relative to its country's closure clusters changes what the same working-day count is worth: an uninterrupted month inside a long clear run behaves differently from one of equal length wedged between two closures.
Across 2026 the German federal closures fall 1 in Q1, 5 in Q2, 0 in Q3, and 1 in Q4. A further two holidays land on the Samstag and Sonntag weekend and cost no working day at all, which is why a country's holiday count and its working-day loss are different numbers.
The longest uninterrupted run in the 2026 calendar sits between May 25, 2026 and December 25, 2026, 214 calendar days with no German federal closure in between. Stretches like that are where multi-week work belongs, and they move from year to year whenever a movable holiday does.
Where the month sits in the year's closure pattern
Closures are not spread evenly across a calendar year. They cluster around fixed anniversaries and around whichever lunar or movable feasts a jurisdiction observes, so two adjacent months can carry very different loads, and the German federal calendar is no exception.
2026 opens its German federal closures with Neujahrstag on January 1, 2026 and ends them with Erster Weihnachtstag on December 25, 2026. The densest month of the year is May 2026 with three closures on working days.
One working day more than last year
There is one more Arbeitstage in December 2026 than in December 2025: 22 against 21. A single-day swing is the ordinary case, produced by the calendar shifting forward one weekday between consecutive common years, and it is large enough to matter to a monthly target and small enough to be missed.
December opens 2025 on a Monday, 2026 on a Tuesday, and 2027 on a Wednesday. That movement, one weekday in a common year and two after a leap day, is what makes the three counts differ. The count of closures on working days differs between the two years as well, so alignment is not the only thing moving. Looking ahead, December 2027 carries 23 Arbeitstage.
Anchor dates that do not fall on working days
Three of the common monthly anchor dates in December 2026 land on a day this calendar does not work. A month with this many blocked anchors pushes several cycles onto the same few dates, because each of them resolves forward to the next available working day and those tend to be shared.
| Date | Weekday | Status under the German federal calendar | First working day on or after |
|---|---|---|---|
| December 1 | Tuesday | Working day | December 1 |
| December 5 | Saturday | Weekend | December 7, 2026 |
| December 10 | Thursday | Working day | December 10 |
| December 15 | Tuesday | Working day | December 15 |
| December 20 | Sunday | Weekend | December 21, 2026 |
| December 25 | Friday | Closed: Erster Weihnachtstag | December 28, 2026 |
| December 31 | Thursday | Working day | December 31 |
The final column is arithmetic, not a legal conclusion. Whether an obligation actually moves when its date is not a working day depends on the instrument that sets it, and this site does not assume a shift rule for any jurisdiction. Where a rule is known it is stated in the holiday data methodology and on the country page it applies to.
Net terms dated in December 2026
An invoice dated the 1st of December on calendar-day Net 30 terms comes due on December 31, 2026, a working day under the German federal calendar. Terms counted in calendar days move independently of the working week, so the same term written on two consecutive months can settle cleanly in one and roll across a closure in the other.
| Invoice date | Net 30, calendar days | Net 60, calendar days |
|---|---|---|
| Dated December 1 | December 31, 2026 | January 30, 2027 (rolls to February 1, 2027) |
| Dated December 15 | January 14, 2027 | February 13, 2027 (rolls to February 15, 2027) |
| Dated December 31 | January 30, 2027 (rolls to February 1, 2027) | March 1, 2027 |
Net 30 and Net 60 are commercial conventions rather than statutory periods, and both are counted here in calendar days, which is how they are almost always written. Where a contract counts in working days instead, use the between-dates calculator with the Germany calendar selected, because the two produce different dates whenever a closure falls inside the term.
Sources and verification
Official source: Bundesministerium des Innern und für Heimat (bmi.bund.de) (opens in a new tab)
Cross-checked against this source on July 23, 2026.
For informational purposes only
This calculator provides general estimates based on business day counting rules. It does not constitute legal advice. Deadlines in legal, regulatory, or contractual matters may be subject to jurisdiction-specific rules, court orders, or statutory exceptions. Always verify critical deadlines with a qualified professional.
Frequently Asked Questions
How many business days are in December 2026 under the German federal holiday calendar?
Which Germany holidays affect December 2026?
Why does this calendar use only the nationwide holidays?
How does § 193 BGB shift deadlines that land on a Feiertag?
Why does the business-day count vary year to year?
When is the last working day of December 2026?
How many working days in a row does December 2026 offer?
Sources for these rules
- Einigungsvertrag, Art. 2 Abs. 2: der 3. Oktober als Tag der Deutschen Einheit gesetzlicher Feiertag (Bundesministerium der Justiz (Gesetze im Internet))
- § 30 Abs. 4 StVO: die bundesrechtliche Aufzählung der Feiertage je Land, einschließlich Reformationstag und Allerheiligen (Bundesministerium der Justiz (Gesetze im Internet))
- Feiertage in Baden-Württemberg: Erscheinungsfest (6. Januar), Fronleichnam, Allerheiligen; der 3. Oktober kraft Bundesgesetz (Ministerium des Inneren, für Digitalisierung und Kommunen Baden-Württemberg)
- Art. 1 Abs. 1 BayFTG: Nr. 1 die landesweiten gesetzlichen Feiertage, darunter Heilige Drei Könige, Fronleichnam und Allerheiligen; Nr. 2 Mariä Himmelfahrt nur in Gemeinden mit überwiegend katholischer Bevölkerung (Freistaat Bayern (BAYERN.RECHT))
- Berlin: Sonn- und Feiertagsrecht, die gesetzlichen Feiertage im Land Berlin, darunter der Frauentag (8. März) (berlin.de)
- Brandenburg: Feiertagsgesetz, § 2 Abs. 1: das Reformationsfest (31. Oktober) (bravors.brandenburg.de)
- Bremen: Gesetz über die Sonn-, Gedenk- und Feiertage, § 2 Abs. 1 Buchst. j: der Reformationstag (transparenz.bremen.de)
- Feiertage in Hessen im Jahr 2026, darunter Fronleichnam am 04.06.2026; weder Reformationstag noch Allerheiligen (Hessisches Ministerium des Innern, für Sicherheit und Heimatschutz)
- HmbGVBl. 2018 Nr. 9, S. 63: Fünftes Gesetz zur Änderung des Feiertagsgesetzes vom 12. März 2018, § 1 neue Nummer 8: der 31. Oktober (Hamburgisches Gesetz- und Verordnungsblatt (Internet Archive capture of luewu.de))
- Feiertagsgesetz Mecklenburg-Vorpommern, § 2 Abs. 1: gesetzliche Feiertage, darunter der Reformationstag (31. Oktober) (Landtag Mecklenburg-Vorpommern (Parlamentsdokumentation))
- GVOBl. M-V 2022 Nr. 31: Viertes Gesetz zur Änderung des Feiertagsgesetzes, § 2 Abs. 1 Nr. 2 neu: der Frauentag (8. März) (Landtag Mecklenburg-Vorpommern (Parlamentsdokumentation))
- Niedersachsen: Feiertagsrecht, die staatlich anerkannten Feiertage nach dem NFeiertagsG, darunter der 31. Oktober als Reformationstag (mi.niedersachsen.de)
- Nordrhein-Westfalen: Feiertagsgesetz NW, § 2 Abs. 1: der Fronleichnamstag und der Allerheiligentag (1. November) (recht.nrw.de)
- Rheinland-Pfalz: Gesetzliche Feiertage in Rheinland-Pfalz 2026 und 2027, darunter Fronleichnam und Allerheiligen (mdi.rlp.de)
- Sonn- und Feiertagsrecht: der Maria Himmelfahrtstag (15. August) als landesweiter gesetzlicher Feiertag (Saarland, Ministerium für Inneres, Bauen und Sport)
- § 1 SächsSFG: Fronleichnam nur in durch Rechtsverordnung bestimmten Regionen; Reformationsfest (31. Oktober); Buß- und Bettag (Freistaat Sachsen (REVOSax))
- Drucksache 19/509, Beschlussempfehlung zum Gesetz über Sonn- und Feiertage: § 2 Abs. 1 neue Nummer 8, Reformationstag (31. Oktober) (Schleswig-Holsteinischer Landtag)
- Plenarprotokoll 19/23 (22. Februar 2018): der Gesetzentwurf in der Fassung der Drucksache 19/509 angenommen (Schleswig-Holsteinischer Landtag)
- Zahl der Woche: 253 Arbeitstage 2026; der 6. Januar (Heilige Drei Könige) und der Reformationstag sind gesetzliche Feiertage in Sachsen-Anhalt (Statistisches Landesamt Sachsen-Anhalt)
- Thüringer Feiertagsgesetz, GVBl. 1994 Nr. 35: § 2 Abs. 2 Fronleichnam durch Rechtsverordnung für Gemeinden mit überwiegend katholischer Wohnbevölkerung; § 10 Abs. 1 bis dahin gilt er in den Teilen Thüringens fort, in denen er 1994 gesetzlicher Feiertag war (Thüringer Landtag (ParlDok))
- GVBl. 2019 Nr. 2, S. 22: Drittes Gesetz zur Änderung des Thüringer Feier- und Gedenktagsgesetzes vom 19. März 2019, § 2 Abs. 1 neu gefasst, darunter der 20. September als Weltkindertag und der Reformationstag (Thüringer Landtag (ParlDok))
- § 193 BGB: Sonntag, Feiertag oder Sonnabend rückt auf den nächsten Werktag (Bundesministerium der Justiz (Gesetze im Internet))
- § 108 Abs. 3 AO: Fristende an Wochenende oder Feiertag rückt auf den nächsten Werktag (Bundesministerium der Justiz (Gesetze im Internet))
Checked October 8, 2026. All sources