What you need to know about Germany's extended tax filing deadlines
Germany is granting tax payers a little more time to file their return not only in 2023, but in the coming years. Here are all the dates you need to know.
Germans love to plan ahead, so it’s little surprise that the Finanzamt (tax office) has already announced the filing dates over the next few years. Luckily for those of us who procrastinate, or could just use a little more time, the filing period has been pushed back to a later date than usual.
Most employees in Germany aren't required to submit a tax return, but many do in order to receive a rebate on everything from home office costs to travel expenses. If your tax return is optional, you'll have up to four years to submit it to the tax office, but others - i.e. freelancers or people with foreign income - have to abide by the following deadlines.
Here’s what you need to know about submitting your Steuererklarung (tax declaration) through the tax year of 2025.
READ ALSO: Five last minute tips for your German tax return
Submission deadlines for 2022, 2023 and 2024
In most years, tax payers without a Steuerberater (tax advisor) have until the end of July to file. But for the coming years, that deadline (Abgabefrist) has been pushed back at least a month.
The filing deadline for the 2022 tax period has been postponed by two months - but since September 30th falls on a Saturday, taxpayers now have until October 2nd 2023 to submit their tax returns.
For the 2023 tax period, the deadline has been postponed by one month to August 31st 2024. As this is also a Saturday, so the submission deadline falls on September 2nd 2024.
From the 2024 assessment period onward, the normal filing deadlines will apply again for taxpayers who prepare their tax returns themselves. The tax return for 2024 needs to be submitted to the tax office by July 31st 2025 at the latest.
The extension of the filing deadline applies not only to income tax but also to corporate income tax (Körperschaftsteuer), trade tax (Gewerbesteuer) and turnover tax (Umsatzsteuer).
In Germany, taxes can be filed electronically via the tax office's online portal Elster, through a tax advisor (who usually cost upwards of €250 depending on the complexity of the return and an individual’s income) and through a slew of apps, many of which are free - or cheap - to use.
READ ALSO: Everything you need to know about filing taxes in Germany
Deadlines with a tax advisor
If you use the help of a tax advisor or income tax assistance association (Lohnsteuerhilfeverein) for your tax return, you have a later deadline. Usually that’s until February 28th of the year after next to submit your documents. However, the deadlines have now been extended here as well. These are the current submission deadlines:
Taxation period 2021: August 31st 2023
Taxation period 2022: July 31st 2024
Taxation period 2023: June 2nd 2025
Taxation period 2024: April 30th 2026
For advised taxpayers, the "normal" tax deadlines apply again from the taxation period 2025. This means that the tax return must be submitted by the last day of February of the second calendar year following the tax period.
Since February 28th is a Sunday in 2027, Monday, March 1st is the submission deadline.
If you’ve just marked this date in your calendar, congratulations: you’ve officially become a bit more German.
What happens if I still file my tax return too late?
If the tax return is submitted too late, the tax office will levy a ‘late filing surcharge’ (Verspätungszuschlag). This is calculated according to the taxable period and the duration of the delay.
READ ALSO: The German property tax deadlines owners need to know about
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Germans love to plan ahead, so it’s little surprise that the Finanzamt (tax office) has already announced the filing dates over the next few years. Luckily for those of us who procrastinate, or could just use a little more time, the filing period has been pushed back to a later date than usual.
Here’s what you need to know about submitting your Steuererklarung (tax declaration) through the tax year of 2025.
READ ALSO: Five last minute tips for your German tax return
Submission deadlines for 2022, 2023 and 2024
In most years, tax payers without a Steuerberater (tax advisor) have until the end of July to file. But for the coming years, that deadline (Abgabefrist) has been pushed back at least a month.
The filing deadline for the 2022 tax period has been postponed by two months - but since September 30th falls on a Saturday, taxpayers now have until October 2nd 2023 to submit their tax returns.
For the 2023 tax period, the deadline has been postponed by one month to August 31st 2024. As this is also a Saturday, so the submission deadline falls on September 2nd 2024.
From the 2024 assessment period onward, the normal filing deadlines will apply again for taxpayers who prepare their tax returns themselves. The tax return for 2024 needs to be submitted to the tax office by July 31st 2025 at the latest.
The extension of the filing deadline applies not only to income tax but also to corporate income tax (Körperschaftsteuer), trade tax (Gewerbesteuer) and turnover tax (Umsatzsteuer).
In Germany, taxes can be filed electronically via the tax office's online portal Elster, through a tax advisor (who usually cost upwards of €250 depending on the complexity of the return and an individual’s income) and through a slew of apps, many of which are free - or cheap - to use.
READ ALSO: Everything you need to know about filing taxes in Germany
Deadlines with a tax advisor
If you use the help of a tax advisor or income tax assistance association (Lohnsteuerhilfeverein) for your tax return, you have a later deadline. Usually that’s until February 28th of the year after next to submit your documents. However, the deadlines have now been extended here as well. These are the current submission deadlines:
Taxation period 2021: August 31st 2023
Taxation period 2022: July 31st 2024
Taxation period 2023: June 2nd 2025
Taxation period 2024: April 30th 2026
For advised taxpayers, the "normal" tax deadlines apply again from the taxation period 2025. This means that the tax return must be submitted by the last day of February of the second calendar year following the tax period.
Since February 28th is a Sunday in 2027, Monday, March 1st is the submission deadline.
If you’ve just marked this date in your calendar, congratulations: you’ve officially become a bit more German.
What happens if I still file my tax return too late?
If the tax return is submitted too late, the tax office will levy a ‘late filing surcharge’ (Verspätungszuschlag). This is calculated according to the taxable period and the duration of the delay.
READ ALSO: The German property tax deadlines owners need to know about
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