How To File Tax In Germany

German Tax Filing: A Comprehensive Guide

Overview

Filing taxes in Germany can be a daunting task, but with the right guidance, it can be made much easier. This article provides a comprehensive guide to filing a tax declaration in Germany, including information on who is required to pay income tax, how to register for online tax filing, and when the filing deadline expires.

Who Has to Pay Income Tax?

In Germany, anyone who earns income above a certain threshold is required to pay income tax. The taxable income includes wages, salaries, pensions, investments, and rental income. The threshold for the year 2023 is €9,984. If your annual income exceeds this amount, you are obligated to file a tax declaration.

Online Tax Filing with ELSTER

The German tax authority provides an online platform called ELSTER (Elektronische Steuererklärung) for convenient tax filing. To register for ELSTER, you will need a tax ID number (Steueridentifikationsnummer) and a certificate file (Zertifikatsdatei). You can obtain your tax ID number from the Federal Central Tax Office. The certificate file can be downloaded from the ELSTER website.

ELSTER offers two options for online tax filing: ELSTERFormular and ELSTERComfort. ELSTERFormular is a web-based application that allows you to fill out and submit your tax declaration online. ELSTERComfort is a software program that can be downloaded and installed on your computer. Both options provide user-friendly interfaces and auto-filled forms to simplify the filing process.

Annual Filing Deadline

The annual tax return must be filed by July 31st of the year following the tax year. For example, the tax return for the year 2023 must be filed by July 31st, 2024. If you are unable to meet the filing deadline, you can apply for an extension. The extension request must be submitted before the original filing deadline.

In special cases, the filing deadline may be extended to February 28th or 29th of the following year. This extension applies if your tax return is being prepared by a tax advisor or if you have been granted a deferral of payment.