1. Einkommensteuererklärung – annual income tax return
| Item | Details |
|---|---|
| Who submits it? | The taxpayer themself (employee, freelancer, pensioner, etc.) |
| Is it mandatory? | Mandatory in some cases, optional in others (e.g. some employees only) |
| Where is it filed? | To the Finanzamt via the ELSTER portal or with tax software |
| Purpose | To calculate the final annual tax and either refund overpaid tax or claim any outstanding amount |
| What does it include? | Salary/wages, insurances, children, work-related expenses, medical costs, and other deductible items |
| Result | A Steuerbescheid (tax assessment notice) showing whether you get a refund or have to pay more |
This is the most comprehensive and most commonly used tax return in Germany.
2. Lohnsteuerjahresausgleich – annual wage tax adjustment
| Item | Details |
|---|---|
| Who performs it? | The employer, on behalf of the employee |
| Is it mandatory? | No – it is sometimes carried out automatically at the end of the year |
| Where is it sent? | It is calculated internally in the payroll system, not separately sent to the Finanzamt |
| Purpose | To adjust the monthly wage tax withheld during the year if there were deviations within the same company |
| What does it include? | Only the salary data from your employment with that particular employer |
| Result | Any refund is included in your December or January payslip |
It does not cover additional income, nor does it take into account deductible expenses such as training, children, special expenses, etc.
| Scenario | What is better / necessary? |
|---|---|
| You worked for the same employer all year | Automatic Lohnsteuerjahresausgleich |
| You have children, high expenses, extra insurances | Einkommensteuererklärung is mandatory/useful |
| You have more than one job or multiple income sources | Einkommensteuererklärung is required |
| Your tax class (Steuerklasse) changed or you only worked part of the year | Einkommensteuererklärung is strongly recommended |
| German term | Translation / meaning in Arabic |
|---|---|
| Einkommensteuererklärung | الإقرار السنوي لضريبة الدخل |
| Lohnsteuerjahresausgleich | التسوية السنوية لضريبة الراتب |
| Steuerbescheid | إشعار الضريبة من Finanzamt |
| ELSTER | المنصة الرسمية الإلكترونية لتقديم الإقرارات الضريبية |
| Difference | Einkommensteuererklärung | Lohnsteuerjahresausgleich |
|---|---|---|
| Who initiates it? | The taxpayer | The employer |
| Scope | Covers all types of income and deductible expenses | Limited to salary data with that employer only |
| Impact on tax refund | Potentially very large | Yes, but limited |
| Recommended? | Almost always recommended, even if not mandatory | Happens automatically in some cases |
The team of writers and editors on this website strives to provide accurate information based on thorough research and consultation of multiple sources. However, errors may still occur or some details may not be fully verified. For this reason, please treat the information in the articles as an initial reference and always consult the relevant authorities to obtain final, confirmed information.
