Who has to file a tax return?

There is much talk about tax law – mostly about it being too complicated. This is no exaggeration – even the usual obligation to file a tax return causes many people to have doubts, often leading them to seek the help of a tax advisor. Have you ever wondered whether you need to file a tax return? When is it mandatory to file a return with the office and when is it voluntary? In the further part of the article, you will find the most important information about filing a tax return. We recommend reading everything to dispel your doubts.

Submitting a tax return – not everyone is affected

Filing a tax return is a burdensome activity that can cause stress (especially for those who are just starting to file tax returns). However, one should know that many people are not subject to this obligation. The current Income Tax Act (EStG) clearly distinguishes between situations in which a tax return must be submitted to the tax office and those in which the declaration is entirely voluntary.

Not everyone means not all, i.e., there is an obligation for some taxpayers to file a tax return

Are you legally employed? Do you receive income from an employment relationship? Your employer must then deduct taxes from your salary every month, which are then transferred to the tax office. What does that mean in practice? From a tax perspective, everything is automatically done for you, so you don’t have to file a tax return.

Therefore, many workers/employees believe that a tax return is not necessary with the tax office. In reality there are cases where tax authorities suspect that the paid tax contributions were too low. In connection with the above, the tax office may request a refund of income tax.

Submitting a tax return to the tax office – when do you have to do it?

You must be aware that the tax office can apply for a refund, but does not have to. It is therefore worthwhile to find out for yourself when a tax return is required. Are you wondering whether you have to file a tax return with the tax office? The following list will certainly be helpful. All cases in which a worker/employee must file a tax return are subject to the aforementioned Income Tax Act (§ 46 EStG). When do you have to file the tax return?

• If you have received additional income of more than €410 or an allowance that replaces your salary (e.g., sickness, homeless, parental, or short-time work benefits).
• If you receive multiple salaries simultaneously (from multiple employers for whom you have worked at the same time) – according to the VI income tax class.
• You and your spouse have received a salary and have a combination of tax classes (III/V or IV/IV with a registered factor).
• You have claimed the tax deduction and have received a salary of more than €12,096 in 2024 (for married couples it is €24,192).
• You have received a severance payment for long-standing work from your former employer, for which the favorable one-fifth rule has been applied to tax deductions.
• You are self-employed.
• You have carried forward losses from previous years.
• If your partner has died or you are getting a divorce, and one of you later got married this year.
• If your Spouse lives in another EU country or is listed on the income tax card.
• You live outside Germany and have requested unlimited tax liability in Germany.
• You have Income from an investment that was not taxed.

Moreover, pensioners whose income exceeds €12,096 (for single individuals) and €24,192 throughout the year must file a tax return for 2024.

The obligation to submit a tax return to the tax office also applies to civil servants, for whom the flat-rate remuneration reserve is higher than the previously granted insurance premiums.

Self-employed persons, tradespeople, and farmers must always submit their tax returns to the tax office.

Income from abroad or limited tax liability

Persons living abroad but earning income in Germany and applying for unlimited tax liability in Germany are obligated to submit the tax return.

Pensioners whose total income exceeds the tax-free allowance (€12,096 for individuals and €24,192 for married couples) must also file a tax return.

Obligation to file a tax return – do it if the tax office requires it

There are situations in which the tax office demands that you submit a tax return, even if none of the above conditions apply to you. What should you do then? Above all, do not ignore such a request. According to Article 149 of the Income Tax Act, submission of the return is mandatory if the tax office requires it.

Voluntary submission of a tax return to the tax office – who does it apply to and when is it worthwhile?

As already mentioned, the current tax system provides situations where submission of a return is not mandatory. Who does not have to file a tax return with the tax office? If:

• a person belongs to tax class I and has received income from an employer.
• a person is married or has entered into a partnership and belongs to the IV/IV tax class combination with their partner. The income received may only concern an employee’s income.

Especially for individuals in tax class I, the question often arises, whether a tax return is even necessary. The answer is not always clear and depends on various factors – often, however, a voluntary submission can also be worthwhile.

Help with the tax return

Whether obligated or voluntary – professional help can be useful when filing a tax return. Many wonder: What does a tax advisor actually cost? The fees are regulated by law and depend on the object value. Alternatively, Taxando PREMIUM offers transparent fixed prices starting at 99 euros, including professional tax advice.

Do you not have to submit a tax return? You need to know that it might still be profitable. This is especially true if you might expect a tax refund due to special circumstances. These include, among others:

• paid donations, church tax, or childcare costs,
• expenses for household services,
• high costs of self-treatment,
• housekeeping costs,
• if child benefits are not deducted from the salary,
• in a situation where individuals want to apply for an employee savings allowance.

Submitting a tax return to the tax office – deadlines

Every person required to file tax returns with the tax office must observe the deadlines for submission. The documents should be submitted to the tax authority by July 31 of the following year. This year, the deadline falls on the weekend, therefore the dates have changed slightly, thus the final deadline for submitting the tax return for 2024 is July 31, 2025.

With assistance from a tax advisor or an income tax help association, the deadline is extended to April 30, 2026. In this case too, the deadline is postponed to the next working day if April 30 falls on a holiday or weekend.

Or are you still unsure whether you need to file a tax return with the tax office? Use the help of our tax advisor in the Taxando app and don’t worry about the formalities – please contact us.