Is filing a tax return (Steuererklärung) mandatory for everyone?
No, not always. It depends on your income situation and the type of income you have.
| Situation | Is filing mandatory? |
|---|---|
| Employee with only one salary from one employer | Voluntary (except in specific special cases) |
| You have more than one source of income (e.g. side job, rental income) | Yes |
| You received government benefits (e.g. Kurzarbeitergeld, Elterngeld, other wage-replacement benefits) | Yes |
| You are a partner in a business, freelancer or self-employed trader | Always yes |
If you are obliged to submit a tax return (Pflichtveranlagung), the following deadlines apply:
| Tax year | Filing deadline |
|---|---|
| 2023 | 2 September 2024 (extended deadline) |
| 2024 | 2 September 2025 (because 31 July falls on a public holiday) |
| 2025 | 31 July 2026 (return to the standard deadline) |
You must file your Einkommensteuererklärung (income tax return) with the Finanzamt (tax office) by this date.
If you are not obliged to file, but you submit a return voluntarily (for example to get a tax refund), this is called Antragsveranlagung.
In this case, you have up to 4 years:
| Tax year | Last day for voluntary filing |
|---|---|
| 2020 | 31 December 2024 |
| 2021 | 31 December 2025 |
| 2022 | 31 December 2026 |
→ For employees who file mainly to get money back, this means you have much more time.
If your tax return is filed by a certified tax advisor or a Lohnsteuerhilfe association, the deadline is automatically extended.
Example:
| Tax year | Deadline with tax advisor |
|---|---|
| 2024 | up to 2 June 2026 |
→ The extension applies automatically; you do not have to request it separately.
| Type of delay | Possible consequences |
|---|---|
| Slight delay without prior reminder | The tax office may be lenient; sometimes nothing happens. |
| After an official reminder from the Finanzamt | A late-filing penalty (Verspätungszuschlag) may be charged: up to 10 % of the assessed tax or at least 25 € per month. |
| Persistent refusal / not filing at all | The tax office may issue an estimated assessment and impose administrative penalties or coercive fines. |
| German term | Arabic meaning |
|---|---|
| Steuererklärung | الإقرار الضريبي |
| Pflichtveranlagung | إلزام بتقديم الإقرار الضريبي |
| Antragsveranlagung | تقديم طوعي للإقرار |
| Verspätungszuschlag | غرامة التأخير |
| Finanzamt | مكتب الضرائب |
If you are obliged to file:
→ The deadline is usually 31 July of the following year (with some extended deadlines in specific years).
If you file voluntarily (to get a refund):
→ You have 4 years from the end of the tax year.
If a tax advisor or Lohnsteuerhilfeverein files for you:
→ You benefit from an automatic extension (often into the second following year).
If you file late:
→ You risk late-filing penalties and, in extreme cases, estimated assessments and fines.
Editorial note:
The editorial team of this website aims to provide accurate and well-researched information based on multiple sources. Nevertheless, errors may occur and rules, deadlines or tax rates may change over time. For this reason, the information in this article should be regarded as an initial, non-binding guide only. For binding, up-to-date and case-specific advice, please contact your local Finanzamt, a tax adviser or a Lohnsteuerhilfe association.
