Filing a tax declaration in Germany is a mandatory process for many residents. Here's what you need to know about submitting your taxes correctly.

Who Must File a Tax Declaration?

• Employees with additional income sources beyond their salary
• Those who receive unemployment benefits or sick pay
• Married couples with tax class combinations III/V
• Self-employed individuals and freelancers
• Anyone specifically requested by the tax office

Required Documents for Employees:

• Main income tax declaration form (ESt 1 A or V)
• Income documentation (Anlage N)
• Health and pension insurance forms (Anlage Vorsorgeaufwand)
• Annual wage tax statement
• Proof of insurance payments
• Receipts for deductible expenses

Additional Requirements for Freelancers:

• Main income tax declaration form (ESt 1)
• Freelance income form (Anlage S)
• Revenue statement (Anlage EÜR)
• Health and pension insurance documentation

Self-Employed Requirements:

• Main income tax declaration form (ESt 1 A)
• Self-employed income form (Anlage G)
• Trade tax documentation (Anlage GewSt 1 A)
• Revenue statement if turnover is below €800,000
• Health and pension insurance forms

Submission Deadlines:

• Regular deadline: July 31st of the following year
• If working with a tax advisor: February 28th/29th of the second following year
• Late submissions may incur penalties

After Submission:

1. The tax office reviews your declaration
2. You receive a tax assessment notice (Steuerbescheid)
3. Pay any outstanding taxes or receive refunds within 4 weeks
4. File an appeal within one month if you disagree with the assessment

Professional Help Options:

• Tax advisors (Steuerberater)
• Tax assistance associations (Lohnsteuerhilfevereine)
• Online tax software
• Tax office consultation services

Related Articles

Previous Articles