If you have a residence or habitual stay (i.e. planned period of at least 6 months) in Germany, you are subject to unlimited tax liability in Germany. This also means that you are obliged to file an income tax return under certain conditions.
For example, you are obliged to file a tax return:
- If you received wages from two or more employers at the same time and were in tax class 6
- If you are a married couple with tax class combination 3/5 and the partner in tax class 5 received wages
- If you are a married couple with tax class combination 4/4 with factor
- If you received wage replacement benefits of more than 410 euros
For expats, the treatment of non-German income is of particular relevance. A tax obligation applies in the following cases:
- You had non-German income totalling more than 410 euros per year
- You had foreign capital gains which are subject to the German capital gains tax but which have not yet been taxed here
💡 Detailed information on the obligation to file a tax return can be found here.
By when do I have to submit my tax return?
If you are obliged to file a tax return, you usually have to file it by the end of July of the following year.
💡 For the 2022 tax return, this deadline has been extended to 30 September 2023. If the deadline falls on a Sunday or public holiday, as is the case in 2023, the next working day applies. Therefore, you have to submit your 2022 tax return by 2 October 2023.