StaatsNavigator
Back to search
Taxes & Duties

Tax Return

Annual income tax return to the IRS – voluntary or mandatory, often resulting in a tax refund.

Processing: approx. 2 months
Online application possibleSuccess rate: 96.0 %

How to proceed

  1. 1

    Collect receipts

    Gather your income tax withholding statement and receipts for income-related expenses, special expenses, and extraordinary expenses.

  2. 2

    Create an ELSTER declaration

    Fill it out online via the ELSTER portal or tax software and submit it electronically.

  3. 3

    Wait for the tax assessment notice

    The tax office reviews the information and issues the tax assessment, usually within a few weeks to a few months.

  4. 4

    Review the decision

    If there are any discrepancies, file an objection within one month.

Required documents

  • Wage Tax StatementMandatory
  • Receipts for business expensesOften forgotten

    Travel expenses, work equipment, professional development

  • Donation receiptsOften forgotten

Responsible authority

The authority of your main place of residence is responsible.Find authority →

Fees

Varies by case

Processing time

approx. 2 months

Official: max. approx. 6 months

Online application

Online possible – at the responsible authority

Common mistakes

  • • Advertising expenses not fully reported
  • • Receipts for special expenses are missing
  • • Invalid tax ID or bank account information

Common reasons for rejection

  • • Deadline for mandatory assessment missed
  • • Receipts are missing when the tax office requests them

You can usually file an objection against a rejection.

The essentials before applying

Who is eligible?

Employees (often voluntarily, with a refund), self-employed individuals, retirees with additional income, and anyone subject to mandatory tax assessment (e.g., those with multiple employers or who receive wage replacement benefits exceeding €410).

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. approx. 2 months

Success rate

approx. 96.0 % (estimate)

Most common mistakes

  • •Advertising expenses not fully reported
  • •Receipts for special expenses are missing
  • •Invalid tax ID or bank account information

Common reasons for rejection

  • •Deadline for mandatory assessment missed
  • •Receipts are missing when the tax office requests them

Alternatives

  • Check related services in the application assistant
  • Use social counselling before applying

If rejected

File a written objection within 30 days – with reasons why the decision is wrong and any missing evidence.

Related services

Income Tax Reduction

Have your tax-free allowance recorded during the year

Questions & Answers

When is the deadline for filing a tax return?▼

For voluntary filings, the deadline is retroactive to within 4 years; for mandatory assessments, the deadline is generally July 31 of the following year (later if filed through a tax advisor).

What is the average reimbursement amount?▼

According to the Federal Statistical Office, the average refund is around €1,000, but this varies greatly depending on the individual case.

Read more