When is the deadline to file a German income tax return?

Checked on 2026-10-25

If you must file, the law sets the deadline at seven months after the tax year ends, so 31 July of the following year. With a tax adviser preparing it, the deadline is the last day of February of the second following year. Employees with only payroll-taxed wages must file only in listed cases, such as two employers at once.

Key facts

What	The law says	Source
Deadline if you file yourself	No later than seven months after the end of the calendar year (31 July of the following year), unless tax laws say otherwise	AO § 149(2)
Deadline with a tax adviser	Last day of February of the second calendar year after the tax year	AO § 149(3) no. 1
Tax year 2024 with a tax adviser	30 April 2026 instead of the end of February	EGAO Art. 97 § 36(3) no. 1(e)
Earlier deadline by order	The tax office can order an adviser-prepared return earlier in listed cases (e.g. late returns before, large back payments), giving at least four months	AO § 149(4)
Employees: when you must file	Only in the cases of EStG § 46(2), e.g. other income over €410, several employers at once, tax classes III/V or IV with factor, a registered allowance	EStG § 46(2) nos. 1–7
Filing voluntarily	You apply for an assessment by filing a return	EStG § 46(2) no. 8
Electronic filing	Required, in the official data format, if you have income from agriculture, trade or self-employment, except in the cases of EStG § 46(2) nos. 2–8; the tax office can waive it for hardship	EStG § 25(4)
Late-filing surcharge	0.25% per started month of the tax due after prepayments and withholding, at least €25 per month, at most €25,000; mandatory after 14 months (16 months for tax year 2024)	AO § 152(2), (5), (10); EGAO Art. 97 § 36(3) no. 5(d)
No mandatory surcharge	If the deadline was extended, the tax is zero or negative, or tax doesn’t exceed prepayments and withholding	AO § 152(3)

The two deadlines

The Fiscal Code (AO § 149(2)) says annual returns are due no later than seven months after the calendar year ends, unless tax laws provide otherwise. For income from the calendar year, that is 31 July of the next year.

If a tax adviser or another body under §§ 3 and 4 to 4d of the Tax Advisers Act prepares your income tax return, the deadline moves to the last day of February of the second year after the tax year (AO § 149(3) no. 1). This longer deadline doesn’t cover returns filed only on application under § 46(2) no. 8 EStG. The tax office can order earlier filing in the cases listed in § 149(4), or after a random selection, but must allow at least four months and can’t set a shorter deadline than the seven months in § 149(2).

For the tax periods 2020–2024, transitional law changed these dates. For 2024, the adviser deadline is 30 April 2026 (EGAO Art. 97 § 36(3) no. 1(e)).

Do employees have to file?

If your income consists wholly or partly of wages taxed by payroll withholding, the law says an assessment is carried out only in the cases listed in EStG § 46(2). They include:

other income not taxed through payroll, or income subject to the progression clause, of more than €410 (no. 1);
wages from several employers at the same time (no. 2);
spouses assessed jointly who both earned wages with one in class V or VI, or class IV with a factor (no. 3a);
an allowance registered for payroll tax, when wages exceed the thresholds in no. 4;
on application, by filing a return (no. 8).

Outside those cases, the income tax on wages is settled by the withholding (EStG § 46(4)). The general rule in EStG § 25(3) is that the taxpayer files a signed return for the tax year.

Filing late

The tax office may set a late-filing surcharge (Verspätungszuschlag) when a return is late, unless you show the delay was excusable (AO § 152(1)). It must set one if an annual return isn’t filed within 14 months after the year ends (AO § 152(2) no. 1), unless the deadline was extended, the tax is set at zero or less, or the tax doesn’t exceed prepayments and withheld tax (AO § 152(3)). For annual returns it is 0.25% of the assessed tax minus prepayments and withheld tax for each started month, at least €25 a month, rounded down to full euros and capped at €25,000 (AO § 152(5), (10)).

Filing voluntarily

An employee who isn’t required to file can apply for an assessment by filing a return (EStG § 46(2) no. 8). There is no July deadline for this; the limit is the assessment period. Under AO § 169(2) no. 2 it is four years for income tax. It starts at the end of the calendar year in which the tax arose (AO § 170(1)). Where a return must be filed, it starts instead at the end of the year the return is filed, and no later than the end of the third year after the tax arose (AO § 170(2) no. 1).

Tax classes III/V and IV with factor: see the Germany tax classes page.

Sources

Abgabenordnung (AO), § 149 Abgabe der Steuererklärungen (consolidated text, gesetze-im-internet.de) checked 2026-10-25
Einführungsgesetz zur Abgabenordnung (EGAO), Art. 97 § 36 (consolidated text, gesetze-im-internet.de) checked 2026-10-25
Einkommensteuergesetz (EStG), § 46 Veranlagung bei Bezug von Einkünften aus nichtselbständiger Arbeit (consolidated text, gesetze-im-internet.de) checked 2026-10-25
Einkommensteuergesetz (EStG), § 25 Veranlagungszeitraum, Steuererklärungspflicht (consolidated text, gesetze-im-internet.de) checked 2026-10-25
Abgabenordnung (AO), § 152 Verspätungszuschlag (consolidated text, gesetze-im-internet.de) checked 2026-10-25
Abgabenordnung (AO), § 169 Festsetzungsfrist (consolidated text, gesetze-im-internet.de) checked 2026-10-25
Abgabenordnung (AO), § 170 Beginn der Festsetzungsfrist (consolidated text, gesetze-im-internet.de) checked 2026-10-25

Change history

2026-10-25: Page created

This is general information, not legal advice, and Lumen is not a law firm. Rules change and offices differ: check the official sources above before you act. Found something wrong or out of date? Write to support@lumen.observer.