When you, as an employee, are obliged to submit an income tax return and what deadlines must be observed - the most important cases are briefly summarised here:
I. Obligation to file the tax return
S in line 2 of the wage tax certificate
An income tax return has to be submitted by the employee who worked for several employers in one year, namely if the second employer did not take into account the values of the other employer when calculating the income tax. You can tell if this is the case by a capital S in line 2 of your wage tax certificate ("Lohnsteuerbescheinigung").
Wage tax class VI
Even if you work for two employers at the same time, i.e. if you are assigned to wage tax class VI at the second job, you must submit an income tax return.
Severance payment
If your employment relationship has been terminated and you have received a severance payment for this, you are obliged to submit an income tax return if your former employer withheld the wage tax for this according to the "fifths method".
Spouses: Wage tax classes III/V and IV with factor
Spouses or registered civil partners must file an income tax return in case of a combination of wage tax classes III and V, if the partner has received wages with tax class V, or if they have chosen wage tax class IV with factor.
Individual assessment for spouses or civil partners
If you live in a marriage or civil partnership and your partner has filed an individually assessed tax return, you are also obliged to file an income tax return.
Divorce and remarriage
If you divorce or are widowed in a calendar year and remarry in the same year, you are also obliged to file an income tax return.
Wage replacement benefits
Wage replacement benefits, i.e. unemployment benefits, sickness benefits, short-time working benefits or parental benefits are always tax-free. However, these benefits are subject to the progression proviso. This means that the personal tax rate on the remaining income is increased. If you have received more than 410 € per year in wage replacement benefits, you must submit a tax return.
Additional income
Even if you have received additional income, for example from rental income or an intelligible activity or from abroad, you must file a tax return if this additional income was higher than € 410 per year.
Wage tax allowance ("Lohnsteuerfreibetrag")
Even if you have had allowances entered on your wage tax certificate for wage tax deduction, perhaps due to high travel costs or double household management, you are obliged to submit an income tax return - with the exception of lump sums, for example for disabled persons or child allowances.
Capital gains
If you have earned capital gains for which no final withholding tax has been paid, you must also file an income tax return.
Losses carried forward from previous years
You are also obliged to file an income tax return if you have losses from previous years.
II. Deadlines
If you wish to prepare and file your tax return yourself, you regularly have until 31 July of the year following the assessment period. If you entrust a lawyer or tax advisor with this task, this deadline is automatically extended to the end of February of the year after next following the assessment period.
As a result of the Corona pandemic, these deadlines have been adjusted for some years:
Thus, you must file the tax return for 2022 by 02.10.2023 if you prepare it yourself. If you entrust a lawyer or tax advisor with this, this deadline is extended to 31.07.2024.
You must submit the tax return for 2023 by 02.09.2024 if you prepare it yourself. If you entrust a lawyer or tax advisor with this, this deadline is extended to 02.06.2025.
You must submit the tax return for 2024 by 31.07.2025 if you prepare it yourself. If you entrust a lawyer or tax advisor with this, this deadline is extended to 30.04.2026.
How we can help
If you have any questions on the subject of tax, WYN LEGAL's advisors will be happy to help you in person at our offices in Frankfurt am Main and Siegen or online.