The deadlines for submitting tax returns in Germany depend on whether you are obliged to file or doing so voluntarily. Here’s an overview to help you stay organized:

Deadlines for Mandatory Filing

If you are obliged to submit a tax return and prepare and submit it yourself, the submission deadline is generally 31 July of the following year.

💡 Good to know: Filing deadlines per tax year

Tax return 2024 → Filing deadline: July 31, 2025

👉 The deadlines for previous tax years with mandatory filing have already passed.

👉 Each tax year has its own filing deadline, which may change based on legal regulations. If you miss the deadline, the tax office may impose late filing penalties.

Individual Deadlines

If the tax office sends you a written request to file a tax return, it will set a specific deadline. This deadline is binding and mentioned in the request.

If you cannot meet this deadline due to valid reasons, such as illness, unexpected personal circumstances, or work-related commitments, you can apply for an extension with the tax office.

Deadlines for Voluntary Filing

If you are not required to file a tax return, you have four years to submit it retroactively.

The deadline always ends on December 31 of the fourth following year.

💡 Good to know: Which tax years can still be filed in 2025 voluntary?

In 2025, you can still submit tax returns for the following years:
- 2021 (Deadline: December 31, 2025)
- 2022
- 2023
- 2024

Extension Requests

If you are required to file your tax return but cannot meet the deadline, you can request an extension from the tax office.

👉 How to apply for an extension:

Submit a written application to your local tax office.
Provide valid reasons, such as:
- Illness or hospitalization.
- Unexpected personal or professional obligations.
Include supporting documents if needed, such as a doctor’s note.

💡 Important tips:

Submit your application before the original deadline.
Explain your request clearly and provide evidence if necessary.

If the tax office denies your request and you miss the deadline, it may impose a late filing penalty (Verspätungszuschlag) of at least €25 per month of delay. In addition, interest of 0.5% per month may accrue on any taxes owed.

What happens if you miss the deadline?

If you are required to file a tax return and miss the deadline, the tax office may impose a late filing penalty.

Minimum penalty: €25 per month or part thereof.
Additional charges: 0.5% monthly interest on any taxes owed.

To avoid additional costs, make sure to file on time or request an extension if needed!

Deadlines with Tax Advisers

If you hire a tax adviser or a tax assistance association, like our Taxfix Expert Service, the filing deadline for your tax return is automatically extended. No separate request is needed.

💡 Extended Deadlines with Tax Consultation:

Tax return 2023 → Filing deadline: June 2, 2025
Tax return 2024 → Filing deadline: April 30, 2026

This extension is legally regulated and gives both you and your tax adviser more time to prepare your return thoroughly.

Tip: Even with an extended deadline, it’s a good idea to start gathering your documents early to avoid last-minute stress.