German Tax Return Deadline

INDEX

• Deadline for Submitting Your German Tax Return

• 2024 Tax Return: Deadline When Using a Tax Advisor

• Extended Deadlines Due to the COVID-19 Pandemic

• Who Has to File a Tax Return in Germany?

• What Happens if I Submit My Tax Return Late in Germany?

• How to Request an Extension

• Different Deadlines Apply for Voluntary Tax Returns

Deadline for Submitting Your German Tax Return

According to Section 149 (2) and (3) of the German Fiscal Code (AO), tax returns must be filed within seven months after the end of the calendar year. That means your 2024 tax return is due by July 31st, 2025. This deadline applies if you are required to file and if you complete your return yourself or with the help of a tax software.

This deadline marks the first return to the regular deadline after COVID-related extensions. Since the 2018 assessment year, the statutory deadline has been July 31st (formerly May 31st). If this date falls on a weekend or public holiday, the deadline is extended to the next working day, per Section 108 (3) AO.

2024 Tax Return: Deadline When Using a Tax Advisor

If you receive assistance from a tax advisor or Lohnsteuerhilfeverein, the deadline is extended: your 2024 return must be submitted by April 30th, 2026.

The regular extension for advised taxpayers is 7 months. It is defined in Section 149 (4) AO as “the last day of February in the second year following the tax year.” This means, for your 2024 tax return it is the final COVID-related extension. As of 2025 tax year, the regular deadline will apply again, which is February 28th, 2027 (March 1st to be exact, because that date falls on a weekend).

Extended Deadlines Due to the COVID-19 Pandemic

As part of the relief measures during the pandemic, German filing deadlines were extended from 2020 to 2023. For taxpayers using tax advisors, the extensions applied up to and including the 2019 and 2024 tax year. From 2024 onward, regular deadlines return for self-filers; from 2025 for advised taxpayers.

• 2020 tax return: deadline ended on November 1st or 2nd, 2021
• 2021 tax return: deadline ended on October 31st or November 1st, 2022
• 2022 tax return: deadline ended on October 2nd, 2023
• 2023 tax return: deadline ended on September 2nd, 2024

Tax return deadlines: an overview

*depending on federal state and public holiday

Who Has to File a Tax Return in Germany?

Several criteria require taxpayers to file a tax return in Germany. For example, self-employed persons must always file. Employees must file under certain conditions defined in Section 46 EStG, such as:

• untaxed side income over 410 euros per year
• wage replacement benefits (Entgeltersatzleistungen) over 410 euros per year
• tax classes III, V, VI, or IV with a factor
• a request from the tax office
• a Verlustvortrag (loss carry-forward)

Retirees may also be required to file a return if, for instance, they have side jobs and one of the criteria above applies, or if their total income - including taxable pension portions - exceeds the basic tax-free allowance (Grundfreibetrag). In 2025, the Grundfreibetrag amounts to 12,096 euros.

A detailed list is available in the article Who has to file a tax return?

What Happens if I Submit My Tax Return Late in Germany?

If you are required to file and miss the deadline, a lateness penalty fee (Verspätungszuschlag) applies. Since 2019, late filing penalties are enforced more strictly. Until then, it was at the discretion of the tax office to charge a late filing penalty fee. This discretion now only applies in the first 14 months after the end of the tax year. If you submit your tax return later, the tax office is required to impose a late filing surcharge. This amounts to 0.25% of your tax liability, but at least 25 euros per month. The late filing surcharge can amount to a maximum of 25,000 euros.

How to Request an Extension

You can apply for a deadline extension with your local tax office. The request must be made before the original deadline and must include a reason (e.g., illness, relocation, missing documents). There is no legal entitlement, but reasonable requests are often approved.

Here you can find a sample letter for extending the deadline (in German).

Different Deadlines Apply for Voluntary Tax Returns

If you’re not required to file, you may submit a voluntary tax return, which often results in tax refunds - on average 1,172 euros. Voluntary tax returns follow a four-year assessment period (Festsetzungsfrist), ending December 31st of the fourth year after the tax year. No extension is possible for voluntary returns.