Jurist CHECK

The deadline for the 2023 tax year was moved to 2 September 2024 because 31 August fell on a weekend. Special rule applied due to the COVID-19 pandemic, taxpayers who were required to file a tax return had to submit their 2024 tax return by 31 July 2025 (if assisted by a tax advisor then latest by 30 April 2026). 

 

Who Must File a Tax Return in Germany?

 

Not everyone in Germany must submit a tax return. However, filing becomes mandatory if certain conditions apply. You usually must submit a tax return if:

 

• Self-employed individuals and freelancers: They are generally always required to file a tax return.

• Employees with additional income: If other income (e.g., rental income or income from a side job) exceeded €410 per year.

• Multiple jobs: If you had more than one employer at the same time.

• Wage replacement benefits: If you received benefits such as short-time work allowance, unemployment benefits, sickness benefits, or parental allowance exceeding €410.

• Tax class combination: If you chose the tax class combination III/V or IV with factor.

• Multiple employers: If you received wages from more than one employer at the same time.

• Tax allowances: If a tax allowance was entered on your wage tax card.

• Foreign income: If you received income from abroad.

• Loss carryforward: If you carried forward losses from previous years (loss carryforward).

• If requested: The tax office can request a tax return.

 

If one of these situations applies to you, filing your tax return is legally required.

 

Who Can File a Voluntary Tax Return?

 

Many employees in Germany are not obligated to file a tax return, but they can still choose to do so voluntarily. This is known as a voluntary tax return (Antragsveranlagung). Typical examples include:

• Employees with only one employer

• Workers without additional income

• People who want to claim deductions or tax refunds

Voluntary filing is often beneficial because many taxpayers receive money back from the tax office.

 

Deadline for Voluntary Tax Returns

 

If you are filing voluntarily, you have four years to submit your tax return retroactively.

Important voluntary deadlines:

• Tax return for 2024: submit until 31 December 2028

• Tax return for 2025: submit until 31 December 2029

This gives taxpayers enough time to review their finances and claim possible tax refunds.

 

Penalties for Late Tax Return Submission

 

If you are required to file your tax return and submit it late, the tax office may charge a late filing penalty (Verspätungszuschlag).

Possible penalties include:

 

• Late filing penalty: By law, the penalty is 0.25% of the assessed tax, with a minimum of €25 per month.

• Coercive fine: If reminders are ignored, the tax office may threaten and impose coercive fines.

• Estimated taxation: The tax office may estimate the taxable income, which often results in higher tax payments.

• Additional penalties: In serious cases or when payments are late, late payment surcharges of 1% per month may apply.

 

For voluntary tax returns, penalties usually do not apply as long as the tax return is submitted within the four-year period.

 

Tips for Filing Your German Tax Return

 

To avoid problems with the tax office, consider the following tips:

 

• Track deadlines carefully: Missing deadlines can result in penalties.

• Collect documents early: Prepare salary statements, receipts, and insurance records.

• Consider professional help: A tax advisor may help maximize deductions.

• Check if voluntary filing is worthwhile: Many employees receive a tax refund after filing.

 

Conclusion

 

Since 2024 the annual tax return deadline in Germany is 31 July of the following year for mandatory filers. Taxpayers who use a tax advisor have until 30 April of the year after next to submit their tax return. At the same time, voluntary taxpayers have four years to submit their tax return, making it possible to claim refunds even years later. Knowing the deadlines and understanding whether your filing is mandatory or voluntary can help you avoid penalties and potentially save money.