Your checklist

Tax return in Germany (Steuererklärung): deadlines and deductions

In German: Einkommensteuererklärung (Steuererklärung)

Is it required?
Depends on your situation
When:
After the end of the tax year; mandatory returns by 31 July of the following year
Time:
2–6 hours the first time
Cost:
Free with ELSTER; advisers and Lohnsteuerhilfevereine charge fees
Last checked:
Short answerMany employees in Germany don't have to file a tax return, but it is often worth it because too much tax may have been withheld. Filing is mandatory, for example, with tax classes III/V, two jobs at once or some benefits. For tax year 2025 the deadline was 31 July 2026, or 1 March 2027 with an adviser. Voluntary returns can be filed up to four years back.

Mandatory in some situations (see below); voluntary and often worthwhile for other employees.

On this page
  1. Who needs it
  2. When
  3. What you need
  4. How to do it
  5. What happens afterwards
  6. Common problems

Who needs it

A Steuererklärung (tax return) settles your real income tax for the year. Your employer has already withheld wage tax during the year, based on your tax class. The return corrects that estimate.

Mandatory in these common cases:

  • You or your spouse were in tax class III/V, or in IV with factor
  • You had two or more employers at the same time (class VI)
  • You received more than €410 of certain wage-replacement benefits, such as unemployment benefit, parental allowance (Elterngeld) or sick pay
  • You had other income without tax withheld above €410, for example from freelancing or renting out property
  • You are self-employed or a freelancer: you must always file (freelancing)
  • The tax office asks you to file

Voluntary for everyone else, and often worth it. The first year in Germany is a good example: if you arrived mid-year, too much tax was often withheld.

When

Tax year 2025 Deadline
Filing yourself (mandatory filers) 31 July 2026
With a tax adviser or Lohnsteuerhilfeverein 1 March 2027
Voluntary return Up to 4 years after the tax year: tax year 2025 until 31 December 2029

What you need

  • Your tax ID and your local Finanzamt (tax office)
  • The Lohnsteuerbescheinigung (annual wage tax statement) from each employer. Its data is also sent electronically.
  • Receipts for costs you want to deduct: moving costs, work equipment, training, commuting days, home office days
  • Your IBAN for the refund
  • An ELSTER account. The activation letter comes by post, so register early.

How to do it

  1. Register for ELSTER, the free official tax portal, at elster.de.
  2. Start the income tax return (Einkommensteuererklärung) for the right year. Employees mainly need the main form, the employment section and, if relevant, special expenses.
  3. Import your data. ELSTER can pre-fill data your employer and insurers already reported (Belegabruf). Check it, don't copy blindly.
  4. Add your deductions. Newcomers most often claim these:
    • Werbungskosten (work-related expenses): €1,230 per year is deducted automatically. It only helps to list costs when they add up to more than this.
    • Commuting: €0.38 per km of one-way distance, per day you travelled to work
    • Home office: €6 per day for each day you mainly worked at home, up to €1,260 per year. You can't claim commuting for the same day.
    • Job-related moving costs: if you moved to Germany or within Germany for a job, costs like removal firms, travel and double rent can be deductible. Rules for international moves are stricter, so keep all receipts.
    • Doppelte Haushaltsführung (double household): if your main home stays elsewhere and you rent a second place near work, rent up to €1,000 per month plus weekly trips home can count.
    • Work equipment, professional training, and some insurance contributions
  5. Submit online. You don't need to send receipts unless the tax office asks for them.

Getting help

  • Lohnsteuerhilfeverein (wage tax help association): a members' association that prepares returns for employees for an annual fee. It cannot help if you are self-employed.
  • Steuerberater (tax adviser): for complex cases and for the self-employed.
  • Tax software: commercial programs and apps exist, some in English. They submit through the same official interface.

What happens afterwards

The Finanzamt sends a Steuerbescheid (tax assessment) by post or into your ELSTER mailbox. It shows a refund or an amount to pay. Refunds go to your bank account. You have one month to object (Einspruch) if something is wrong. Processing often takes several weeks to a few months.

Common problems

I left Germany. Can I still file a tax return?

Yes. You can file for the years you worked in Germany, even from abroad, within the same deadlines. If you arrived or left mid-year, a return often leads to a refund. See leaving Germany.

Is ELSTER available in English?

ELSTER is mainly in German. Many people use a translation tool, a Lohnsteuerhilfeverein, or commercial software with an English interface.

Do I have to file if I only had one job all year in class I?

Usually not. It's voluntary, but you may get money back.

I filed voluntarily and now owe money. Can I withdraw it?

A voluntary return can usually be withdrawn within the one-month objection period. Ask your Finanzamt.

Official sources

Rules can change. These are the pages we checked — they have the final word. How we check facts

This guide explains the general rules. It is not tax advice. For your personal situation, ask the tax office (Finanzamt), a tax advisor (Steuerberater) or a wage-tax help association (Lohnsteuerhilfeverein).