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FAQ

Filing tax returns

Whether you are required to submit tax returns or wish to file voluntarily ‒ perhaps because you are expecting to receive a refund of excess wages tax paid ‒ after the end of the calendar year, you may have to tackle your taxes. We hope that the questions and answers in this section will provide some initial guidance.

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In Germany, all types of tax returns may be submitted electronically.

Some persons are even required by law to submit their tax return electronically to the revenue administration. In particular, those earning income from agriculture and forestry, from commercial business activity or from self-employment must submit income tax returns electronically. In such cases, VAT and trade tax returns, too, must be submitted electronically. For more information on the obligation to submit tax returns electronically, please visit "Steuererklärung - elektronisch oder in Papierform abgeben"Opens in a new window (in German).

You can submit electronically via the free ElsterOnlineOpens in a new window portal or you may use tax software products available on the market (some of which are in English).

If you are not required to file electronically and do not wish to voluntarily file electronically, either, you can obtain tax return forms online on the German revenue administration's websiteOpens in a new window (in German). The tax return needs to be completed, personally signed and sent to your local tax office.

In Germany, the tax year is the same as the calendar year, i.e., a tax return must be filed for the calendar year that has just ended.

Submission deadlines vary depending on whether you are required to submit or choose to file a tax return.

If you are required to submit:

If you are obliged to submit a tax return, it matters whether you prepare it yourself or have a tax professional do it for you. Tax professionals have longer submission deadlines.

Find current submission deadlines online at "Fristen & Termine - Einkommensteuer"Opens in a new window.

If you are not required to submit (“assessment upon application“):

If you are not obliged to submit an income tax return, but choose to do so, you may submit it to your tax office within a period of four years (for example, a tax return for 2022 may be submitted by 31 December 2026).

As a rule, the income tax return must be submitted to the local tax office responsible for your place of residence at the time of filing.

By entering your family name, your postcode and selecting the type of taxpayer information relevant for you, you can find your local tax office using the State of Hesse's tax office search functionOpens in a new window (in German).

Alternatively, you can find the contact details of all tax offices in Germany via the tax office search function of the Federal Central Tax OfficeOpens in a new window.

You may find that most of what we ask you to provide is basic information and does not require any special knowledge of German tax law. Nevertheless, if you are not sure about what to fill in the form, our staff at the tax offices will be happy to help. However, they cannot provide any assistance in tax matters. Please consult a tax professional, i.e. a qualified member of the tax advisory profession in Germany.

Under the provisions of the German Tax Consultancy Act, only persons and associations expressly authorised to do so are permitted to provide tax advice or prepare tax returns. This includes tax advisors, associations dedicated to assisting members on wages tax matters (“Lohnsteuerhilfevereine”), lawyers, auditors and certified accountants. Besides, certain persons and associations are authorised to provide restricted assistance in tax matters. For example, employers may assist their employees on wages tax matters.

In order to find a tax advisor for your needs, you can refer to the Official Register of the German Federal Chamber of Tax AdvisorsOpens in a new window (“Bundessteuerberaterkammer”) on the internet. You may further refine your search by selecting a particular professional qualification, area of specialisation, industry experience or specific language.

The Chamber of Tax Advisers Hessen also provides an online searchOpens in a new window (in German).

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