FAQ
Germany - Tax Return

You must apply for a change of tax class to the relevant tax office, the Finanzamt. You can apply:

• electronically - via the online tax portal Elster,
• by post - to the local tax office.

Officially, you have the right to change your tax class once a year.

For more information on tax classes, see the blog article.

Deadline for filing the tax return for the year 2023 is:

• till the 2nd of September, 2024 - in regular deadline,
• till the 2nd of June, 2025 - with the tax advisor.

You can file the tax return in Germany up to 4 years back.

In 2024 it is possible to claim the refund for the year 2020 at the latest.

Deadlines for the tax refund from the Germany for the previous years:

• tax return for the year 2020 - till the 31st of December, 2024
• tax return for the year 2021 - till the 31st of December, 2025
• tax return for the year 2022 - till the 31st of December, 2026
• tax return for the year 2023 - till the 31st of December, 2027

You can be fined between €100 and €25,000 for not filing your tax return by the given deadline.

The amount of the fine depends on various factors - the financial situation of the taxpayer, but also the cooperation with the authorities.

You can deduct the following items in your German tax return:

• travel expenses,
• the cost of running a double household,
• the cost of work clothes,
• moving expenses,
• telephone and internet costs,
• fees associated with the child's school attendance.

You need the following documents to file your tax return:

• a certificate of taxable income - Lohnsteuerbescheinigung,
• EU/EWR form (Bescheinigung EU/EWR) - this is a mandatory attachment to the German tax return,
• other documents for claiming rebates (child's birth certificate, etc.).

For more information on the necessary documents, please see the blog article.

The Lohnsteuerbescheinigung is a form that every employer must give to his employees at the end of the year. It is a certificate of the employee's annual income and the tax withheld from each month's wages for the previous calendar year.

German employers must issue the Lohnsteuerbescheinigung form to employees by 28th of February each calendar year for the previous year.

For more information on the Lohnsteuerbescheinigung, please see the blog article.

Steuer ID is an 11‑digit tax identification number that facilitates communication in tax, economic and administrative matters.

The German tax office will assign you a Steuer ID automatically when you register your residency.

For more information about the Steuer ID, please read the blog article.

You can leave the country, but you must pay the debt according to the instructions which are mentioned on the certificate from the tax office.

The tax office will process the tax return and then pay the overpayment. The whole process takes on average 1 ‑ 6 months after the tax return is filed.

The tax must be paid no later than the deadline for filing the tax return, which is the 2nd of September, 2024.

The tax for the year 2023 must be paid by the 2nd of September, 2024.

If your tax return is filed by a tax advisor, the deadline for filing is extended by the 2nd of June, 2025. You must also pay the tax due by this deadline.

For more information on the deadlines, see the blog article.