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Summary: many employees in Germany are not obliged to file a tax return, but often get money back by filing one. In some cases (for example tax class III/V, a second income or side income) it is mandatory. The return is filed through the ELSTER system or online software.
Who is obliged?
Among others: people with the tax class combination III/V or IV with factor, recipients of side income, recipients of replacement income (such as unemployment insurance or Elterngeld) above the permitted limit, and freelance businesses. See the limits and details on the Ministry of Finance website or ELSTER.
Deadline
The normal deadline for a mandatory return is usually 31 July of the following year, extended to the end of February of the year after that with a tax advisor. A voluntary return is possible up to four years later.
Deductible expenses
Commuting costs (Pendlerpauschale), working from home, training and professional courses, work equipment, job-related moving costs, trade union membership fees, charitable donations, and the costs of translation and Anerkennung. Keeping receipts is important.
Do it yourself or get help?
Software such as the official ELSTER is enough for simple cases. If you have income from abroad, investments or freelance activity, consider a tax advisor (Steuerberater). Income tax assistance associations (Lohnsteuerhilfeverein) offer cheaper services to employees for an annual membership fee.
Frequently asked questions
What happens if I file late?
A late filing surcharge (Verspätungszuschlag) may be applied.
How long does the tax refund take?
Usually a few weeks to a few months.
Sources: elster.de and bundesfinanzministerium.de. This article is general guidance and is not legal or tax advice; rules and amounts change, so check with the official authority before acting.
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