1. Cases in which a tax return is mandatory (Pflichtveranlagung)
You must file a tax return (Steuererklärung) if:
you are married and have chosen tax class 3/5 or 4/4 with factor
you have additional income exceeding €410 per year
(e.g. from renting property, a side business, self-employment)
you received unemployment benefit, sickness benefit or parental allowance of more than €410 per year
you received other wage-replacement benefits (Lohnersatzleistungen) such as Kurzarbeitergeld (short-time work allowance)
you had more than one employer at the same time
the tax office (Finanzamt) has explicitly asked you to file a return
one spouse is in tax class 3 and the other in tax class 5
your annual income has exceeded the basic tax-free allowance
(e.g. €11,604 for single persons in 2024)
2. Cases in which a tax return is allowed voluntarily (Freiwillige Abgabe)
If you are not legally obliged, you can still file a tax return voluntarily –
and this is often very worthwhile, for example if:
Lohnsteuer (wage tax) was deducted from your salary during the year
you had tax-deductible expenses (e.g. commuter allowance / Pendlerpauschale, medical expenses, donations, etc.)
you had a mini-job and tax was wrongly deducted
you are a student and even a small amount of wage tax was paid
Many employees receive between €600 and €1,200 back when they file a tax return voluntarily.
| Situation | Deadline |
|---|---|
| Mandatory filing (Pflichtveranlagung) | Until 31 July of the following year |
| With a tax advisor (Steuerberater) | Until end of February of the year after next |
| Voluntary filing (Freiwillige Abgabe) | Up to 4 years later |
Practical examples
Married employee in tax class 3, spouse in 5 → tax return is mandatory
Student with a part-time job where Lohnsteuer was deducted → voluntary filing (recommended)
Person who received unemployment benefit (ALG I) plus salary → mandatory filing
| German term | English meaning |
|---|---|
| Steuererklärung | tax return |
| Pflichtveranlagung | mandatory assessment / compulsory filing |
| Freiwillige Abgabe | voluntary filing |
| Lohnsteuer | wage tax / payroll withholding tax |
| Finanzamt | tax office |
The editorial team of our website aims to provide accurate information based on thorough research and multiple sources. Nevertheless, errors may occur or some details may not be fully confirmed. Please regard the information in this article as an initial orientation and always contact the competent authorities or a qualified tax advisor for binding and up-to-date advice.
