If you're employed, income tax is deducted from every payslip. A tax return (Steuererklärung) settles the year: you tell the tax office (Finanzamt) about costs it doesn't know about, and it refunds what was deducted too much. Many employees get a refund, often a few hundred euros.
Do you have to file?
- You must file if, for example, you had two jobs at once, were in tax class III/V or IV with factor, received more than €410 of income not taxed at source, or received wage replacement benefits such as unemployment benefit.
- Otherwise filing is voluntary, and you can file for up to four years back.
- Students on a second degree, such as a master's after a bachelor's, can declare their study costs and carry them forward as a loss to set against a future salary.
Deadlines
| Return | Deadline |
|---|---|
| Mandatory, filed yourself | 31 July of the following year (for 2025: 31 July 2026) |
| Mandatory, filed through a tax adviser or Lohnsteuerhilfeverein | Later, usually the end of February the year after (for 2025: 28 February 2027) |
| Voluntary | Four years after the end of the tax year |
What people often deduct
- Moving costs for a job-related move to Germany, including flights and removal costs.
- The commute: a flat rate per kilometre of the one-way distance.
- Work equipment such as a laptop, and a home office flat rate per day worked from home.
- Language courses needed for your job, and professional training.
- Tax adviser or tax software fees.
File your return
ELSTEROfficial site
ELSTER
The tax office's own free online portal. In German, with official forms.
Go to ELSTERCommon questions
I left Germany mid-year. Can I still file?
Yes, and it's often worth it: your employer deducted tax as if you'd earned a full year's salary.
Sources
Rules and amounts change. Check the official source before you rely on a figure.