Germany: preparing your tax return, documents, ELSTER, deadlines
From the question “Do I have to file?” to the tax assessment notice: the steps of an employee’s income tax return, in order.
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Time: a few hours, spread over a few weeks
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Required or voluntary?
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For example with several employers at once, tax class 5 or 6 (or 4 with factor), an allowance or side income over €410 (§ 46 para. 2 EStG).
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They are tax-free but raise the tax rate; over €410 a year you usually have to file (§ 46 para. 2 no. 1 EStG).
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This is the assessment on request (§ 46 para. 2 no. 8 EStG). You can usually file until the end of the fourth year after the tax year (§§ 169, 170 AO).
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The employee lump sum is deducted anyway (§ 9a EStG): only what exceeds it lowers the tax. The commuter allowance calculator shows the commute.
Gathering documents
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It is, for example, on the wage tax certificate.
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The employer transmits it to the tax office and must give it to you as a printout or make it available electronically (§ 41b EStG).
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It shows tax number, bank details and earlier entries: that saves time.
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Home office, vacation and sick days do not count for the distance allowance.
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There is a separate lump sum per day; whether it pays off depends on your other work expenses.
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Contributions to health and long-term care insurance and other provision expenses are special expenses (§ 10 EStG).
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Both are special expenses: donations (§ 10b EStG), church tax (§ 10 para. 1 no. 4 EStG).
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They can be deductible as extraordinary burdens, as far as they exceed the reasonable burden (§ 33 EStG).
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There is a tax reduction for them (§ 35a EStG); cash payment does not count: payment must go to the provider’s account.
In ELSTER
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The tax office sends activation data by email and by post: allow a few days, not the last evening before the deadline.
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You log in with it; without it you must register again.
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For employees the main form and Annex N are usually enough; further annexes are added depending on the case.
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What employers, pension offices and insurers have reported to the tax administration can be taken over (§ 150 para. 7 AO).
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Mistakes happen: if amounts do not match, correct them and ask the employer or insurer.
Filling in
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With joint assessment, splitting applies. The income tax calculator shows the tax for both routes.
Filing and checking
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For 2025 it was July 31, 2026, for 2026 it is July 31, 2027. With a tax adviser: the end of February of the year after next (§ 149 AO).
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Informally with reasons (§ 109 AO). Late-filing surcharge: 0.25% of the tax per month, minimum €25; mandatory only after 14 months (§ 152 AO).
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The period starts with notification; a notice sent by post is deemed notified on the fourth day after posting (§§ 355, 122 AO).
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A final payment is due within a month of notification of the notice; a refund is paid out afterward (§ 36 para. 4 EStG).
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The tax office can ask for receipts later; whoever no longer has them risks losing deductions.
Return filed
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Good to know
- This list gives the order of steps for employees with a simple tax return. The self-employed, landlords, investors and pensioners have further annexes; the exact path depends on your case.
- The filing deadline is, without a tax adviser, seven months after the end of the calendar year, so July 31. If a tax adviser prepares the return, the deadline ends on the last day of February of the second following year (§ 149 paras. 2 and 3 AO).
- The tax office must set a late-filing surcharge if the return is not filed within 14 months of the end of the calendar year (§ 152 para. 2 AO). Before that it can be set if the delay is not excusable. With an extension, with zero or negative tax and with a refund, the mandatory surcharge does not apply (§ 152 para. 3 AO).
- You do not normally send the receipts with the return; the tax office can ask for them, though. Data that third parties have reported to the tax administration (such as the wage tax certificate) is treated as your entries if you enter nothing else (§ 150 para. 7 AO).
- This is not tax advice. For your tax return a tax adviser or a wage tax assistance association can help.
Frequently asked questions
Do I have to file a tax return?
That depends on your case. You must, for example, if you received wages from several employers at the same time, were taxed in tax class 5 or 6 or in class 4 with a factor, have an allowance on the wage tax or received side income and wage replacement benefits over €410 (§ 46 para. 2 EStG). The tax office can also ask you to file (§ 149 para. 1 AO).
By when must the tax return be filed?
Without a tax adviser by July 31 of the following year: for 2025 by July 31, 2026, for 2026 by July 31, 2027. With a tax adviser the deadline ends on the last day of February of the second following year (§ 149 AO). You can request an extension from the tax office (§ 109 AO).
How long can I still file a voluntary tax return?
As a rule until the end of the fourth year after the tax year: the assessment period is four years and starts at the end of the calendar year in which the tax arose (§§ 169, 170 AO). For 2025 that means until December 31, 2029.
What happens if I file late?
The tax office can set a late-filing surcharge: 0.25% of the tax per month begun, minimum €25 (§ 152 para. 5 AO). It is mandatory only if the return was not filed within 14 months of the end of the calendar year, and not with an extension, with zero or negative tax or with a refund (§ 152 paras. 2 and 3 AO).
What is ELSTER and do I need it?
ELSTER is the tax administration’s online portal. You register once, get activation data by email and post and download a certificate file you log in with. There you can file your tax return paperlessly and use the pre-filled tax return. Tax software or a tax adviser can also transmit the return for you.
Which receipts do I have to send?
As a rule none: you keep them, and the tax office can ask for them. For tradespeople and household-related services you need invoice and transfer receipt; cash payment does not count (§ 35a EStG). Data that third parties have reported to the tax administration comes through the receipt retrieval (§ 150 para. 7 AO).
How long do I have to object to the tax assessment notice?
A month from notification (§ 355 AO). A notice sent by post is deemed notified on the fourth day after posting (§ 122 para. 2 AO), an electronically transmitted one on the fourth day after sending.
Next step
I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.
- The calculatorGermany income tax calculator 2026
- The calculatorGermany commuter allowance (Pendlerpauschale) calculator 2026
- The guide, in a few minutesGermany: from gross to net, how to read your payslip
- The guideGermany: tax classes, 3/5, 4/4 or the factor method?
Sources
- § 46 EStG — Assessment where income from employment is received (mandatory assessment, assessment on request) (in German)
- § 9a EStG — Lump sums for work expenses: employee lump sum of €1,230 (in German)
- § 41b EStG — Completion of the wage tax deduction: the electronic wage tax certificate (in German)
- § 35a EStG — Tax reduction for household-related employment, services and tradesperson services (in German)
- § 36 EStG — Arising and settlement of income tax (para. 4: final payment within a month) (in German)
- § 149 AO — Filing of tax returns: filing deadlines (in German)
- § 109 AO — Extension of deadlines (in German)
- § 152 AO — Late-filing surcharge (in German)
- § 150 AO — Form and content of tax returns (para. 7: data of reporting bodies) (in German)
- § 169 AO — Assessment period; § 170 — Start of the assessment period (in German)
- § 355 AO — Objection period; § 122 AO — Notification of the administrative act (in German)
- ELSTER — Registering with Mein ELSTER (tax administration flyer) (in German)
For questions about the tax return, a tax adviser, a wage tax assistance association or the tax office can help.