File an income tax return
Monthly or quarterly reporting by the employer to the tax office of the income tax withheld from employees.
How to proceed
- 1
File monthly income tax returns by the 10th of the following month
Electronically via ELSTER.
- 2
Pay income tax at the same time
Transfer to the tax office.
- 3
Issue the annual income tax statement by February 28
To all employees regarding their tax returns.
Responsible authority
The authority of your main place of residence is responsible.Find authority →
Fees
Varies by case
Processing time
1 day
Official: max. 1 day
Online application
Online possible – at the responsible authority
Common mistakes
- • Registration submitted too late (late fee)
- • Income tax calculated incorrectly (tax bracket not taken into account)
The essentials before applying
Who is eligible?
Employers who hire employees and withhold income tax.
Income limit
The limit varies by household and region – see the table at the responsible authority or in the application assistant.
Processing time
Nationwide: approx. 1 day
Success rate
approx. 99.0 % (estimate)
Most common mistakes
- •Registration submitted too late (late fee)
- •Income tax calculated incorrectly (tax bracket not taken into account)
Common reasons for rejection
Alternatives
- Check related services in the application assistant
- Use social counselling before applying
If rejected
Read the decision carefully: often submitting missing documents or reapplying helps more than an objection.