Filing a German income tax return — the Einkommensteuererklärung — is how residents report annual income to the tax office and settle any balance owed or refund due. Many employees file voluntarily because withholding through payroll often leaves them owed money back, while others are legally required to submit one each year.
Who has to file a German income tax return?
Not everyone in Germany must file. If you are an ordinary employee in tax class I or IV with a single employer and no other significant income, filing is generally voluntary — though doing so often results in a refund of over-withheld wage tax.
You are typically required to file when your circumstances are more complex. Common triggers include:
- Income from self-employment or running a business
- Wages from more than one employer at the same time
- Significant income that was not already taxed at source, such as rental or foreign income
- Certain wage-replacement benefits above the statutory threshold
- Specific married-couple tax class combinations
Because the exact thresholds and rules are set by the tax office and can change, confirm whether you are obliged to file by checking with the Finanzamt before assuming you are exempt.
What is the filing deadline?
For self-filers, the deadline is generally 31 July of the year following the tax year. If a registered professional prepares your return, that deadline is usually extended into the following year. These dates can be adjusted by the authorities, so always verify the current deadline for your tax year with the official tax office rather than relying on a figure from a previous season.
Voluntary filers usually have a much longer window to submit, since they are claiming a refund rather than reporting an obligation. Again, confirm the applicable period with the Finanzamt, because the rules differ for voluntary versus mandatory returns.
How do you file using ELSTER?
Germany's official electronic filing portal is ELSTER (Elektronische Steuererklärung), provided free of charge by the tax administration. Electronic submission is the standard route and is mandatory for the self-employed. To file, you register for an ELSTER account, receive an activation code by post, and then complete the relevant forms online.
The core form is the Hauptvordruck (main form), supplemented by additional annexes depending on your situation — for example, an annex for employment income or one for self-employment. After you submit, the Finanzamt reviews your return and issues an assessment notice (Steuerbescheid) confirming the result. Processing commonly takes several weeks, and longer during busy periods.
What you will typically need
Gathering your documents before you start makes the process far smoother. Filers generally need:
| Document | Purpose |
|---|---|
| Lohnsteuerbescheinigung | Annual wage and withholding statement from your employer |
| Tax identification number (Steuer-ID) | Identifies you to the tax office |
| Records of deductible costs | Work expenses, insurance, donations, and similar items |
| Bank details | For any refund to be paid out |
| Statements for other income | Rental, investment, or foreign income, where applicable |
Keeping organized records throughout the year, rather than reconstructing them at the deadline, reduces errors and helps you claim the deductions you are entitled to.
Where to get help
German tax rules are detailed, and a return involving self-employment, foreign income, or property often benefits from professional support. A qualified tax consultant (Steuerberater) is a regulated professional in Germany and can prepare and submit your return on your behalf, which also extends your filing deadline.
To find a qualified professional, start with recognized professional bodies for Germany, which can point you to credentialed practitioners in your area.
Sources
- Bundeszentralamt für Steuern (Federal Central Tax Office) and your local Finanzamt — the official German tax authorities for current rules, thresholds, and deadlines.
- ELSTER (elster.de) — the official electronic filing portal of the German tax administration.
Always confirm current figures, thresholds, and deadlines directly with the Finanzamt or the federal tax authority, as these are updated periodically.