First Tax Return in Germany – Which Tax Office Should You Contact?

Filing taxes in Germany can be a major challenge, especially if you’re doing it for the first time. A crucial step in this process is determining which tax office in Germany is responsible for your return. Contrary to appearances, it is not always the tax office at your place of residence – in some cases, the location of the employer decides, and special rules apply for posted workers. If you send documents to the wrong tax office, it can delay the tax refund or require you to resend the documents. So how do you determine your tax office in Germany? Where do you check this information and how do you avoid mistakes?

Where do you file the first tax return in Germany? The key to the right tax office

Anyone who has worked in Germany and wants to get back overpaid taxes needs to know, to which tax office in Germany they should send their return. However, it is not as obvious as it may seem – the tax system in Germany differs from the Polish one, and affiliation to a particular tax office does not only depend on the place of residence. Additionally, people who work temporarily in Germany but without a permanent residence are also subject to a specific tax office.

Place of residence, employer, or something else? How to find the right tax office

Not every taxpayer in Germany is automatically assigned to the tax office at their place of residence. The basic rule is that the registered address determines affiliation to a particular tax office, but if someone has lived in several cities or worked seasonally, it gets complicated. For people who have never been registered in Germany, the employer’s address is decisive – based on this, the German tax office determines the competent office. However, there are exceptions – for example, workers posted by Polish construction companies are subject to specific tax offices, regardless of workplace location. Another important question is the situation of spouses – if one spouse lives in Germany and the other in Poland, the tax office can be determined based on incomes and tax class. Checking this information early helps avoid errors that could result in resubmitting the return or delaying the refund.

Poles in Germany – which tax office should you contact? Practical guide

For Poles working in Germany, the issue of tax settlement might seem more complicated than for German residents. This is because many people do not have a permanent residence in Germany, but only take up employment temporarily. In such a situation, it is important to determine which tax office is responsible. If you have only worked in one company and had no residence, your tax office corresponds to the location of the employer’s headquarters. However, if you have changed workplaces or were registered in Germany, it is necessary to check the postal code of the residence. Additionally, people who are self-employed in Germany but do not live there permanently settle with the tax office responsible for foreign entrepreneurs. It is important to remember that Poles working at German construction companies are subject to specific tax offices depending on the company name, which is an exception in the German tax system.

Don’t have a residence in Germany? Check which tax office accepts your return

The absence of a residence in Germany does not mean that you cannot settle taxes. In such a case, the location of the employer or the place of actual work performance is decisive. The German tax office assigns the taxpayer to the tax office responsible for the respective region, and if the taxpayer has worked in several different places, the address of the company that paid the salary last is usually considered. This is important information as many seasonal workers are unaware that their declaration could reach the wrong tax office. If in doubt, it’s best to directly contact the tax office or use the official tax office search engine in Germany. Importantly, in situations where the tax office in Germany cannot clearly assign you to a specific unit, a temporary assignment to a special tax office for foreigners is possible.

Online tools, postal codes, and exceptions – how to determine the right tax office in a few minutes?

If you’re not sure which tax office you should send your first tax return in Germany to, you can use official online tools provided by the German tax administration. It’s enough to enter the postal code of the residence or employer’s headquarters to get information about the responsible tax office. There are other ways too – you can contact the tax office by phone or check which tax office previous returns were assigned to. People who have had a residence in Germany but have lost it can still be assigned to their former tax office, especially if they have not changed their job. However, it should be remembered that certain categories of workers, such as construction workers posted by Polish firms, have specific tax offices assigned, regardless of workplace.

Don’t mix up the tax office! What are the consequences of incorrect tax filing in Germany?

Sending the tax return to the wrong tax office in Germany can extend the waiting time for a tax refund and in some cases even lead to a rejection of the return. German tax offices do not automatically forward documents to other locations, which means that the taxpayer has to correct their mistake themselves and resend the return to the correct tax office. This is not just a waste of time but also the risk that the return is considered late if it is sent to the right tax office after the deadline. In some cases, the tax office can impose an administrative fine if it finds that the return was intentionally sent to the wrong tax office (e.g., to gain higher benefits). Therefore, it is worth carefully checking where documents should be submitted to avoid unnecessary problems.

Do you work for a German company or are you posted by a Polish employer? This decides your tax office

For people employed in Germany, it is important whether they work with a German contract or are posted by a Polish employer.

• If you have a German contract, your tax office is the one responsible for the place of residence or work (only if no residence exists).
• Posted construction workers, on the other hand, are subject to four specific tax offices – in Hameln, Oranienburg, Cottbus, or Nördlingen – depending on the company name.

If in doubt, it’s best to contact the tax office before submitting the return to avoid errors. Planning a settlement? Choose the tax refund app Taxando, which ensures that the return is correct and reaches the right tax office.