German Tax Return Deadlines

INDEX

• German Tax Return Deadlines at a Glance

• Deadline for Submitting Your 2025 German Tax Return

• 2025 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

German Tax Return Deadlines at a Glance

*depending on federal state and public holiday

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. If you are required to file a tax return, you must submit it by 31 July of the following year. If the deadline falls on a Saturday, Sunday, or public holiday, it is automatically extended to the next working day.

Since the 2018 assessment year, the statutory deadline has been July 31st (formerly May 31st), per Section 108 (3) AO.

2025 Tax Return: Deadline When Using a Tax Advisor

If you receive assistance from a tax advisor or Lohnsteuerhilfeverein, the deadline is extended. 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, your 2025 tax return must be submitted by February 28th, 2027. Because that date falls on a weekend, the deadline extends to March 1st, 2027.

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

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 2026, the Grundfreibetrag amounts to 12,348 euros.

Deadline for Submitting Your German 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 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.