Do I have to file a German tax return?

At a glance

Employees

Often not obliged, because tax is withheld monthly

Usually mandatory

Self-employed or freelance income

Also mandatory

Certain tax class combinations and multiple employers

Also relevant

Wage replacement benefits above a statutory threshold

Filing channel

ELSTER, the official online tax portal

Situations that typically create an obligation

These are the common cases, not the full list. The Income Tax Act sets out the complete set of circumstances, and which one applies depends on your own year. If you are unsure whether your combination of income creates an obligation, this is a point to check with the tax office or a tax adviser rather than to guess.

• You had income from self-employment, freelance work or a business.
• You had wage income from more than one employer at the same time.
• You received wage replacement benefits, such as parental or short-time work allowance, above the statutory threshold.
• You and a spouse used a tax class combination that requires an assessment.
• The tax office asked you to file — a request on its own creates the duty.

When filing voluntarily is usually worth it

• You moved to Germany partway through the year, so your monthly deductions assumed a full year of income.
• You had relocation, commuting, training or home-office costs.
• You paid for childcare or supported family members.
• You changed jobs, had unpaid months, or worked in more than one city.

Deadlines

Mandatory returns have a statutory filing deadline in the year following the tax year, and a longer one if a tax adviser files for you. Voluntary returns can be filed for several past years. The exact dates have shifted in recent years, so check the current deadline on the official portal for the year you are filing.

Common mistakes

• Assuming no return is needed because tax is deducted from salary.
• Ignoring a written request from the tax office to file.
• Missing a voluntary filing that would have produced a refund.

What happens next

• You file through ELSTER or a tax adviser and receive an assessment notice.
• Any refund is transferred to the account you gave; any additional payment has a stated deadline.
• You can object to the assessment within the period stated on the notice.

Related questions

What if I only lived in Germany for part of the year?

You may still be assessed for the German part of the year, and a partial year is one of the situations where a voluntary return often produces a refund.

Do I need a tax adviser to file my return?

Not necessarily. Simple employee cases are commonly filed directly. Self-employment, foreign income or property usually justify professional advice.

Does foreign income have to be declared?

It can affect your German assessment even when it is not taxed in Germany. This is a case to clarify individually.

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