Tax return in Germany
A tax return in Germany (German: Einkommensteuererklärung) is a declaration of an individual's income and other tax-relevant information submitted to a tax office (Finanzamt). For employees, income tax is usually deducted from wages during the year (Lohnsteuer).[1]
Tax returns can be submitted electronically through ELSTER or compatible tax software. It can be also prepared by a tax adviser or wage tax assistance association (Lohnsteuerhilfeverein).[1]
Mandatory and voluntary filing
[edit]Employees in Germany generally do not have to file an income tax return. Filing becomes mandatory in cases when wages are received from more than one employer, or when certain additional income (or benefits) exceed €410.[2]
People with self-employment, business, rental or other income also have to file.[3]
Employees who are not required to file can submit a return voluntarily to claim deductions that were not taken into account through payroll.[2]
Filing and deadlines
[edit]Tax returns can be submitted through ELSTER or through third-party tax software.[4] ELSTER has a pre-filled tax return functionality, allowing taxpayers to retrieve data already held by the tax administration, such as wage-tax certificates, insurance payments or pension contributions.[5]
For mandatory tax returns, the usual deadline is 31 July of the following year. A longer filing period applies when the tax return is prepared by a tax adviser.[6] Voluntary tax returns can be filed within four years.[7]
Tax forms
[edit]An income tax return consists of a main form (Hauptvordruck) and supplementary forms (Anlagen). The forms required depend on the taxpayer's circumstances.[4]
Typical types of income and deductions are covered by the following forms:
| Tax category | Forms |
|---|---|
| Employment income | Anlage N |
| Insurance and pension contributions | Anlage Vorsorgeaufwand |
| Extraordinary expenses (medical and care costs) | Anlage Außergewöhnliche Belastungen |
| Children and child-related allowances | Anlage Kind |
| Special expenses (donations) | Anlage Sonderausgaben |
| Capital income | Anlage KAP |
| Pension income | Anlage R |
| Rental income | Anlage V |
| Self-employment and business income | Anlage S, Anlage G |
| Foreign income | Anlage AUS |
Tax assessment
[edit]After processing the return, the tax office issues an income tax assessment notice (Einkommensteuerbescheid). It shows the final tax calculation together with tax already withheld.[1] If the amount paid is higher than the calculated tax, the difference is refunded.
An assessment can be challenged by filing an objection (Einspruch) within one month of notification.[8]
See also
[edit]References
[edit]- 1 2 3 "Filing an income tax return: General information". Bundesportal. 9 March 2026. Retrieved 18 September 2026.
- 1 2 "§ 46 EStG – Veranlagung bei Bezug von Einkünften aus nichtselbständiger Arbeit". Gesetze im Internet (in German). Retrieved 18 September 2026.
- ↑ "§ 56 EStDV – Steuererklärungspflicht". Gesetze im Internet (in German). Retrieved 18 September 2026.
- 1 2 "Anleitung zur Einkommensteuererklärung 2025". ELSTER (in German). Retrieved 18 September 2026.
- ↑ "Vorausgefüllte Steuererklärung (Privatpersonen)". ELSTER (in German). Retrieved 18 September 2026.
- ↑ "§ 149 AO – Abgabe der Steuererklärungen". Gesetze im Internet (in German). Retrieved 18 September 2026.
- ↑ "Steuererklärung: Wer sie wann beim Finanzamt abgeben muss". Verbraucherzentrale (in German). 24 October 2024. Retrieved 18 September 2026.
- ↑ "§ 355 AO – Einspruchsfrist". Gesetze im Internet (in German). Retrieved 18 September 2026.