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 therefore in tax class 6
- If you are a married couple with tax class combination 3/5
- 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 required to submit a tax return, you usually have until the end of July of the following year to do so.
For voluntary submission, you can file your tax return retroactively for up to four years. More information can be found here: Which deadlines apply?
💡 Deadline extensions: In recent years, deadlines have often been extended. If the deadline falls on a weekend or public holiday, it is postponed to the next working day. Always check the current deadlines for your tax year.