In Germany, you are required to file an income tax return under certain conditions. Here, you’ll learn when this applies and what deadlines you need to meet.
- When am I obliged to file a tax return?
- Can the tax office ask me to file a tax return?
- If you file once, do you have to file every year?
- What deadlines apply?
When am I obliged to file a tax return?
In many cases, filing a tax return in Germany is optional, especially if you expect a refund. However, there are specific situations where filing becomes mandatory:
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Multiple jobs with tax class 6: If you had several jobs at the same time and tax class VI was applied.
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Married couples with specific tax class combinations: If you and your spouse both earned wages and chose tax class combination 3/5 or 4/4 with a factor.
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Receiving wage replacement benefits over €410: For example, sick pay, unemployment benefits (ALG I), short-time work benefits, or parental allowance.
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Tax-free amounts recorded on your annual payslip: If you had allowances entered for wage tax reduction.
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Loss carry-forward from the previous year: If you wish to claim losses from the previous tax year.
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Severance payment with the fifth rule applied: If your employer calculated wage tax using the fifth rule for severance payments.
As a pensioner, you are required to file a tax return if your annual taxable income exceeds the basic tax allowance. For 2024, this amount is €10,908 per person.
Self-employed individuals, tradesmen, farmers, and those with income not subject to wage tax deduction, such as rental income, are also required to file. Please note that Taxfix is currently unable to map some of the tax cases mentioned.
Can the tax office ask me to file a tax return?
Yes, the tax office can request you to file one or more tax returns, even if none of the above conditions apply to you.
🚨 Important!
If you are obliged to file, the tax office will not necessarily send you a reminder. You must therefore find out for yourself whether filing your tax return is mandatory or not.
💡 Check our tax guide to find out if you are required to file a tax return. Our tax guide is currently available only in German. We apologize for any inconvenience and appreciate your understanding!
If you file once, do you have to file every year?