In short and in plain language
Many businesses plan their marketing for the next year in the fall. A plan helps to share out money and time well.
The basis is your own website. Add to this a listing on Google with your opening hours. Almost all retailers use both. Then come texts for search, a newsletter and ads.
The money is split into parts. One part is for fixed tasks. One part is for campaigns, for example before Christmas. Some money is kept back as a reserve.
A calendar shows the important days of the year. For campaigns in November, the work starts in summer.
For each way to reach customers there is one number, for example the number of inquiries. Every three months you check these numbers and adjust the plan.
In the fall, many businesses decide how much money and time will go into online marketing in the coming year. Often the plan simply continues the previous one: the same ads, a newsletter when there happens to be time, and a website that runs along on the side. The result is channels that work in isolation, budgets spent at the wrong time and seasonal peaks nobody prepared for in time. An annual plan for 2027 sorts out three questions: Which channels suit the maturity of the business? How is the budget split? And when does each channel have to run so that it works in season? This article shows which channels retailers use today, how to build a channel mix in stages, how to calculate a budget with base load, campaign share and reserve, how to set up a calendar with the fixed dates of 2027 and how to define one metric per channel that lets you adjust course during the year.
Key takeaways
- 98% of retailers with ten or more employees promote themselves with their own website and as many with directory listings, 42% with email campaigns and 34% with ads on the internet (Bitkom).
- The channel mix grows in stages: website and business profile first, then search engine optimization and content, then the newsletter and finally paid ads with a dedicated landing page.
- The budget separates base load, campaign share and reserve. For most Google Ads campaigns the monthly limit is 30.4 times the average daily budget (Google Ads Help): daily budget equals the monthly amount divided by 30.4.
- Retailers generate 18.5% of their annual sales in November and December (HDE). In 2027 Black Friday falls on November 26 and the first Sunday of Advent on November 28; content for them belongs online by summer.
- One main metric and one early indicator per channel, with a baseline, reviewed once a quarter: inquiries via the website, clicks from search, newsletter click rate, cost per inquiry for ads.
- Advertising by email requires prior express consent (Section 7(2) no. 2 UWG). The exception for existing customers only applies if all four conditions of Section 7(3) UWG are met.
Why the annual plan is made now
For many small and medium-sized businesses the marketing year does not start in January but with the budget round in the fall. That is where they decide which amounts are available for the website, ads, content and tools, and usually also who internally has how much time for them. Anyone who goes into this round without a plan simply carries the previous year forward. That is convenient, but there is a catch: the high-revenue weeks at the end of the year need lead time. In retail, 18.5 percent (HDE) of annual sales fall in November and December. For 2025 the German Retail Federation expected 126.2 billion euros (HDE) in sales for these two months, and 22.2 billion euros (HDE) for online retail alone. Anyone who wants to be visible in these weeks prepares content, recipient lists and campaigns months in advance. An annual plan makes these lead times visible before the budget is allocated and prevents money from flowing hastily into ads in October because nothing else is ready.
Which channels are common is shown by a survey by the digital association Bitkom among 505 (Bitkom) companies from wholesale, retail and motor vehicle trade with at least ten employees, carried out in spring 2025. Almost all of them promote their offering through listings in online directories, for example with Google (98 percent, Bitkom), and through their own website (also 98 percent, Bitkom). 71 percent (Bitkom) also use online sales platforms for advertising, 59 percent (Bitkom) run their own profiles on social networks. Email campaigns are used by 42 percent (Bitkom), ads on the internet are placed by 34 percent (Bitkom) and paid advertising on social networks by 31 percent (Bitkom). Review platforms are actively used for marketing by the fewest retailers, at 23 percent (Bitkom). The figures apply to retail; the survey does not cover service providers and trades.
Across all industries the picture is similar. According to Eurostat, 91.7 percent (Eurostat) of companies in Germany with at least ten employees had a website in 2025, and 63.0 percent (Eurostat) used social media. In 2024, 38.5 percent (Eurostat) paid for advertising on the internet. The values cover all economic sectors except agriculture, mining and the financial sector. The basics are therefore widespread, paid reach much less so. For planning, this means a website and a well-maintained profile hardly set a business apart anymore; they are the prerequisite. What makes the difference is the quality of this foundation, how well the channels work together and the moment at which money flows into reach.
| Channel | Share of retail companies | Role in the annual plan |
|---|---|---|
| Listing in online directories | 98% | Foundation: keep the profile current with opening hours, services, photos and reviews |
| Own website | 98% | Foundation: destination of all other channels, with an inquiry or ordering path |
| Own profile on social networks | 59% | only with a fixed rhythm and clear responsibility |
| Email campaigns | 42% | reach regular customers at seasonal dates |
| Ads on the internet | 34% | buy reach specifically for peaks |
| Paid advertising on social networks | 31% | addition if the target group is easy to reach there |
| Listing on a review platform | 23% | maintain reviews where customers compare |
Building the channel mix by maturity
Not every channel suits every business at every point in time. What makes sense is an order in which each stage supports the next. Ads bring visitors to the website, but only a fast, clear page with an obvious inquiry or ordering path turns them into revenue. A newsletter needs subscribers, and they come mainly via the website. Search engine optimization needs content that answers customers' questions. Anyone who reverses the order and puts money into reach first pays for clicks that fizzle out on a weak page. The following sequence of stages is a guide, not a template: an online shop with an established brand is at a different point than a trade business that is just getting its first own website.
- Foundation: a website with current service or product pages, a working contact or ordering path and clean technology, plus a complete business profile with opening hours, services and photos.
- Visibility: search engine optimization for the terms customers search for, and content that answers their questions, from guide pages to answers to frequently asked questions.
- Retention: a newsletter for existing customers and prospects, with sign-up on the website and a fixed rhythm that matches the seasonal dates.
- Acceleration: paid ads in search or on social networks, targeted at seasonal peaks and with a dedicated landing page for each campaign.
Social networks do not automatically belong in the plan. In the Bitkom survey, retailers with their own social media profile most often named the ongoing effort of creating and publishing content as a challenge: 46 percent (Bitkom) see regular posting as the central hurdle. A profile last updated in March looks more like a sign of missing capacity in November. Anyone who uses social networks therefore plans a rhythm the team can keep without strain, with fixed dates plus extra posts around campaign dates, and decides who answers comments. If this capacity is missing, a well-maintained business profile with current photos and posts about campaigns is often the better choice. How to set up the profile completely and build reviews in a trustworthy way is described in our article on the Google Business Profile.
Where a business stands can be clarified with a few questions. Does the website load quickly on a smartphone, and does every service page lead to an inquiry? Are opening hours, phone number and services in the profile correct? Is there content that is found for the most important search terms? Is there a list of consents for a newsletter? And can you measure where inquiries come from? Every question answered with no is a candidate for the first quarter. Only when the foundation is in place is it worth shifting budget into reach. How website, shop and search engine optimization work together as one system is described in our article on website, online shop and SEO from one provider.
Splitting the budget: base load, campaigns, reserve
A marketing budget consists of more than the amount for ads. The base load includes the ongoing costs that arise regardless of campaigns: support and hosting of the website, tools for newsletters and analytics, maintenance of the business profile and regular work on content and search engine optimization. Then there is the campaign share, the money that flows into reach at specific times, above all ads. A third item is often forgotten: a reserve for opportunities and adjustments that is only allocated at the quarterly review. And finally, your own working time counts. A newsletter that is supposed to appear monthly needs someone to write it, even if the sending tool costs little. Anyone who does not plan these hours has a plan in June but no issue.
What a split can look like is shown by a worked example with placeholder values that is explicitly not a benchmark (example): a business plans a total of 12,000 euros for 2027. Of this, 20 percent goes to the website, 5 percent to the business profile, 30 percent to search engine optimization and content, 10 percent to the newsletter and 35 percent to ads. Within the ad amount, part initially remains unallocated as a reserve. The actual split depends on industry, starting point and goals. An online shop with a strong season puts more into ads at the end of the year, a service provider with a regional catchment area more into the profile and local visibility, and a business with an outdated website first more into the foundation.
| Channel | Amount 2027 | What for | Timing |
|---|---|---|---|
| Website | 2,400 euros | Support, campaign pages, improvements to the inquiry path | ongoing, season pages from July to September |
| Business profile | 600 euros | Photos, keeping details current, posts about campaigns | before each season and before public holidays |
| SEO and content | 3,600 euros | Guide pages, revision of existing pages, technology | focus in the first half of the year |
| Newsletter | 1,200 euros | Sending tool, templates, copy | monthly, extra issues at Easter and in Advent |
| Ads | 4,200 euros | Search ads for seasonal peaks, of which 1,200 euros reserve | spring as well as November and December |
For ads in Google Search it is worth looking at the billing logic before monthly amounts go into the plan. Google Ads works with an average daily budget that may be exceeded on individual days: for most campaigns the daily spending limit is twice (Google Ads Help) the average daily budget. Over the month, however, a fixed upper limit applies, for most campaigns 30.4 times (Google Ads Help) the average daily budget. For the plan this means: the daily budget is the monthly amount divided by 30.4. Anyone planning 1,000 euros for November sets a daily budget of around 33 euros. If the focus is to be on Black Week, the budget is raised specifically for those days and reset afterward. How bids and budgets are prepared around the sales days is described in our article on Google Ads during Black Week.
The reserve prevents a good result in spring from going unused because the money is already committed. It is not allocated at the start of the year but placed at the quarterly review where the metrics show the most effect. Conversely, a channel that brings no inquiries after two quarters does not automatically receive the same budget in the third, but first an analysis of the causes. During the budget round, also check running contracts for tools and services, because many renew at the end of the year. What matters there is covered in our article on website contracts, terms and notice periods.
The annual calendar 2027 with seasonal peaks
The calendar links budget and channels to the dates on which customers buy or inquire. Some dates for 2027 are fixed: Valentine's Day is on Sunday, February 14, Easter Sunday on March 28, Mother's Day in Germany on May 9 and Whit Sunday on May 16. Black Friday falls on November 26, Cyber Monday on November 29 and the first Sunday of Advent on November 28. Christmas Eve is a Friday. Then there are the dates of your own industry: the gardening season in spring, the heating season in the fall, trade fairs, anniversaries or the start of the school year, which falls in different weeks depending on the federal state. Anyone who enters these dates in January immediately sees where campaigns cluster and where quiet months leave room for work on the website and content.
How much weight the weeks before Christmas carry is shown by the figures from retail. Besides the share of 18.5 percent (HDE) of annual sales mentioned at the start, around half of internet users aged 16 and over, 52 percent (Bitkom), wanted to take advantage of the reduced prices on Black Friday and during Cyber Week in 2025. Of these, 69 percent (Bitkom) wanted to look for deals exclusively online. For the calendar this means: the sales weeks in November are not a date you start working on in October. Landing pages, newsletter issues and ads must be in place before the competition for attention is at its peak.
Each channel has its own lead time. It is longest for search engine optimization. Google writes that some changes might take effect in a few hours, others could take several months (Google Search Central). A guide page about gift ideas or maintenance appointments that is supposed to be found in November therefore belongs online by summer. With the newsletter, building the list takes time because every address comes with consent. Ads can be launched at short notice but need a finished landing page and working measurement, otherwise it remains unclear what they achieved. The lead time is shortest for the business profile: special opening hours for public holidays and posts about campaigns can be entered a few days in advance. They still belong in the calendar so that they do not get lost.
| Quarter | Fixed dates 2027 | Website and content | Newsletter and profile | Ads |
|---|---|---|---|---|
| Q1 | Valentine's Day Feb 14, Easter Sunday Mar 28 | Check the foundation, revise service pages, set guide topics for the year | Check sign-up on the website, Easter issue, update profile before Easter | small spring campaign from mid-March |
| Q2 | Mother's Day May 9, Whit Sunday May 16 | Write and publish guide pages for the fall season | monthly issue, special opening hours for public holidays | Mother's Day campaign, then evaluation |
| Q3 | Vacation period, start of school year by federal state | Create season pages, test loading time and inquiry path | Maintain the list, prepare issues for November and December | Check accounts and measurement, set up campaigns for the fourth quarter |
| Q4 | Black Friday Nov 26, first Sunday of Advent Nov 28, Christmas Eve Dec 24 | Campaign pages live, content freeze before peak season | Issues for Black Week and Advent, holiday hours in the profile | focus in November and December, reserve as needed |
For online shops it is worth planning the peak season in detail, from product data and shipping deadlines to load testing. Our article on the Christmas season in the online shop contains a dated roadmap for it. For service providers and trades the peaks are often distributed differently: anyone offering maintenance plans for the wave of inquiries before the heating period, anyone landscaping gardens for the one before spring. What matters is that the calendar contains not only campaigns but also the work steps before them, each with a name and a date. An entry "Black Week" in November is of little use if nobody knows that the landing page has to be finished by the end of October.
Defining metrics per channel
A plan without metrics cannot be steered during the year. For each channel, one main metric close to the business is enough, plus an early indicator that shows whether something is moving before inquiries or orders follow. More numbers make the report longer, not smarter. It is important to define the metrics before the start, with a baseline from the current year. Otherwise, in the fall, people search for the number that looks good. Which values matter for a business website and how to read them is described in our article Measuring website success.
| Channel | Main metric | Early indicator | Where to read it |
|---|---|---|---|
| Website | Inquiries or orders | Share of visits with a click on contact or cart | your own website analytics |
| Business profile | Calls and direction requests | Profile views, clicks to the website | performance data in the profile |
| SEO and content | Inquiries via organic search | Impressions and clicks for the target terms | Search Console |
| Newsletter | Orders or inquiries from the email | Click rate and unsubscribes per issue | sending tool |
| Ads | Cost per inquiry or order | Click rate and conversions per campaign | Google Ads |
Measurement itself should be lean and privacy-friendly. For many metrics, an analysis without personal user profiles is sufficient, such as counting form submissions and campaign parameters in links. Tag every link from newsletters and ads with its own parameter, and you will later be able to say which channel brought an inquiry. What analytics without a cookie banner can look like is shown in our article on website analytics without a cookie banner. And where the metrics show that visitors come but do not inquire, the lever is usually on the page itself, not in the channel. Then conversion optimization achieves more than additional ad budget.
Newsletter and ads: what belongs in the plan legally
Two channels in the plan directly touch competition law. Advertising by email is considered an unreasonable nuisance if there is no prior express consent from the recipient (Section 7(2) no. 2 UWG). There is an exception for existing customers, but only if all four conditions are met (Section 7(3) UWG): the address was obtained in connection with the sale of goods or services, the advertising is for the company's own similar offerings, the customer has not objected, and the customer is clearly informed of the right to object when the address is collected and each time it is used. For the plan this means: sign-up with email confirmation must be in place before the first seasonal issue is planned. How a legally compliant newsletter is set up is described in our article on email marketing with a newsletter.
With ads, the legal work usually lies on the landing page. A campaign needs a clear time period, its conditions belong on the page the ad leads to, and price reductions follow their own rules. What applies to strike-through prices and discounts should be clarified before Black Week, not during it. The same applies to prize draws, vouchers and campaigns with partners: the more of them are in the calendar, the earlier a short legal review belongs in the process. Anyone who outsources search engine optimization or ads should also read the offer carefully. Which questions to ask before hiring is covered in our article Checking SEO or GEO offers.
Not legal advice
Adjusting the plan in a quarterly rhythm
An annual plan is a working document. It is adopted in January and then reviewed four times a year, each time with the same questions. A fixed meeting at the end of each quarter is enough if the metrics are prepared and one person is responsible for the plan. In small businesses this is often the management itself, in larger ones the marketing manager or a service provider who keeps an eye on all channels. It is important that decisions are recorded: what was postponed, why, and how will you see in the next quarter whether it was right? Over the year this creates a basis on which the budget round for 2028 in the fall of 2027 starts from measured values instead of a carried-forward previous year.
- Compare metrics per channel against the baseline and the previous quarter
- Compare budget spent per channel with the plan and explain deviations
- Allocate the reserve or deliberately hold it back
- Check the next quarter's dates with their lead times: landing pages, issues, campaigns
- Check the foundation: loading time, forms, profile details, outdated content
- Assign tasks with names and dates and enter them in the calendar
Anyone who has the website, search engine optimization, profile, newsletter and ads handled by different parties quickly notices at the quarterly review where things get stuck: each service provider reports its own figures, but nobody is responsible for how they work together. We take on this role with online marketing from one provider: we draw up the annual plan with you, implement SEO, Google Ads, content and organic posts in a coordinated way and report monthly with the metrics agreed in advance. We keep the technical foundation current through website care, build visibility through SEO, local SEO and content marketing, and reach for seasonal peaks comes through Google Ads. How to build an editorial plan for the content is shown in our article on content marketing strategy for SMBs.
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