Do I Need to File a German Tax Return?
Answer 7 quick questions and find out — plus your deadline and next steps. Based on §46 EStG.
Question 1 of 7
Step 1 — Employment
What best describes your income situation in Germany this year?
Choose the option that best fits. We’ll ask follow-up questions if needed.
Step 2 — Tax Class
What tax class (Steuerklasse) were you assigned this year?
You can find this on your payslip (Gehaltsabrechnung) or your annual tax certificate (Lohnsteuerbescheinigung).
Step 3 — Additional Income
Did you receive any income NOT taxed via German payroll this year?
This includes: rental income, freelance income, dividends/capital gains above €1,000 Sparerpauschbetrag, foreign income (e.g. from India), pension income from abroad, or any other untaxed earnings.
Step 4 — Benefits
Did you receive any wage replacement benefits exceeding €410 this year?
This includes: Elterngeld (parental allowance), Arbeitslosengeld I (unemployment benefit), Kurzarbeitergeld (short-time work), Krankengeld (sick pay from health insurer), or Mutterschaftsgeld (maternity pay). Note: these are tax-free but affect your tax rate via Progressionsvorbehalt.
Step 5 — Tax Allowance
Did you register a Freibetrag (tax-free allowance) with your employer or the Finanzamt this year?
A Freibetrag reduces how much tax your employer deducts monthly. Common examples: home office allowance, commuting costs (Pendlerpauschale), disability allowance, or child-related allowances registered via ELStAM. If unsure, check your payslip — it often shows “Freibetrag: €X”.
Step 6 — Foreign Income
Did you receive income from outside Germany that is tax-exempt in Germany under a tax treaty?
This applies if you received income from abroad that Germany doesn’t tax directly — for example: Indian rental income, dividends from Indian stocks, income earned before moving to Germany this year, or salary from an Indian employer for work done in India. Even if this income is exempt, it can still raise your German tax rate (Progressionsvorbehalt).
Step 7 — Life Events
Did any of the following happen to you this year?
Select all that apply — or choose “None of these” if nothing applies.
Step 2 — VAT Status
Are you a Kleinunternehmer (small business owner)?
You are a Kleinunternehmer if your revenue was below €22,000 in the previous year AND below €50,000 in the current year (limits raised to €25,000 / €100,000 from 2025). Kleinunternehmer are exempt from VAT (Umsatzsteuer) and do not file quarterly VAT returns. If you registered for VAT with the Finanzamt, you are NOT a Kleinunternehmer.
⚠️
Yes — you must file a tax return
Filing is legally required for your situation
Why you must file — §46 EStG
Based on your answers, filing is mandatory.
Filing deadline
31 July
of the following year (self-filing)
With a Steuerberater
28 Feb
second year after tax year
Late filing penalty
Min. €25/month
plus interest on underpayment
Average refund
~€1,095
per filed return (Destatis)
What to do next
1
Gather your documents: Lohnsteuerbescheinigung (from employer), bank statements, receipts for work expenses, health insurance statements.
2
Choose how to file: Tax software in English (Wundertax, SteuerGo) for standard situations — or a Steuerberater for complex cases (multiple income sources, cross-border income).
3
File before the deadline: 31 July for the previous tax year. Missing this deadline can result in penalties and interest charges.
File easily in English — estimate your refund first, pay only when you submit Wundertax guides you step by step. Average refund: €1,095. Takes around 20 minutes.
File with Wundertax →
💡
Not mandatory — but almost always worth filing
9 out of 10 voluntary filers receive a refund
Your situation
Based on your answers, you are not legally required to file. However, filing voluntarily almost always results in a refund.
Average refund
~€1,095
for voluntary filers (Destatis)
Time to file
4 years
you can file up to 4 years back
Deadline (voluntary)
31 Dec
4th year after the tax year
Filing cost
~€35–40
via tax software (deductible)
Why you should still file
✓
Mid-year arrivals get large refunds: If you arrived in Germany mid-year, your employer withheld tax as if you’d work all 12 months. Filing corrects this — often resulting in €1,500–3,000+ refund for first-year expats.
✓
Claim deductions your employer couldn’t: Home office, commuting costs, work equipment, professional training, relocation expenses — none of these are automatic. Only a tax return unlocks them.
✓
You have 4 years to file voluntarily: No rush — but the longer you wait, the more refund years you lose. For the 2021 tax year, the deadline is 31 December 2025.
✓
The software fee is itself deductible: The ~€35–40 you pay for Taxfix or Wundertax counts as a Sonderausgabe (special expense) on next year’s return.
See your estimated refund for free — pay only if you decide to submit Wundertax guides you in English. Free refund estimate, no commitment required.
Try Wundertax free →
📭
Very likely no filing required
With no German income, filing is usually not necessary
Your situation
You indicated no income in Germany this year. If your total worldwide income was below the Grundfreibetrag (€12,096 for 2025 / €12,348 for 2026), you are not required to file. However, if you had any German-source income (rental, capital gains, dividends), different rules may apply.
2025 Tax-free threshold
€12,096
Grundfreibetrag — §32a EStG
2026 Tax-free threshold
€12,348
Grundfreibetrag — §32a EStG
Worth checking
?
If you had any German income at all (even small amounts of rent, capital gains, or freelance income), run through this tool again selecting the appropriate income type.
?
If you are newly arrived and registered in Germany, you may still have obligations — consult a Steuerberater for your first year.
Complex situation? Get expert help in English A Steuerberater can confirm your obligations and handle your first German return.
Find a Steuerberater →
📋
Yes — you must file an income tax return
As a self-employed person, annual filing is always mandatory
Your situation — Kleinunternehmer
As a Kleinunternehmer you are exempt from VAT — so no quarterly VAT returns (Umsatzsteuervoranmeldung) are needed. However you must still file an annual income tax return (Einkommensteuererklärung) including the EÜR (Einnahmenüberschussrechnung — your profit/loss statement). Wundertax handles both forms fully in English.
You need to file
ESt + EÜR
Income tax + profit statement
VAT return needed?
No
Kleinunternehmer are VAT-exempt
Filing deadline
31 July
of the following year (self-filing)
With a Steuerberater
28 Feb
second year after tax year
What to file and when
1
Einkommensteuererklärung (ESt): Your annual income tax return — covers all income sources including your self-employment profit.
2
EÜR (Anlage EÜR): Your profit and loss statement — lists all business income and deductible expenses. Filed as an attachment to your income tax return.
3
No VAT return needed: As a Kleinunternehmer you do not charge or file VAT. Keep your revenue below the threshold to maintain this status.
File your ESt + EÜR in English — Wundertax supports Kleinunternehmer fully Enter income and expenses, forms are filled automatically. Pay only when you submit.
File with Wundertax →
🧾
Yes — you must file income tax AND VAT returns
VAT-registered freelancers have multiple filing obligations
Your situation — VAT-registered freelancer
As a VAT-registered freelancer you have three separate filing obligations: quarterly VAT advance returns (Umsatzsteuervoranmeldung), an annual VAT return (Umsatzsteuererklärung), and an income tax return with EÜR profit statement. Standard employee tax tools like Taxfix and Wundertax do not cover VAT returns — you need software built for self-employed professionals.
Quarterly deadline
10th of month
after each quarter ends
Annual income tax
31 July
of the following year
You need to file
USt-VA + ESt + EÜR
VAT + income tax + profit statement
Late VAT penalty
1% per month
of outstanding VAT amount
Your three filing obligations
1
Umsatzsteuervoranmeldung (USt-VA): Quarterly VAT advance return — due on the 10th of the month following each quarter. File via ELSTER or specialist software.
2
EÜR (Anlage EÜR): Annual profit and loss statement — all business income minus deductible expenses. Filed with your income tax return.
3
Einkommensteuererklärung (ESt): Annual income tax return — due 31 July. Using a Steuerberater extends this to 28 February of the second following year.
Need software that handles VAT + income tax + EÜR in one place? Accountable and Sorted are built for freelancers in Germany — English interface, all returns covered.
Note: This tool provides guidance based on §46 EStG and is for informational purposes only. Individual circumstances vary and tax law changes annually. Always verify your obligations with the official §46 EStG text or consult a qualified Steuerberater for your personal situation.

Don’t miss a deadline — or a deduction

Get the German tax deadline calendar + the 5 deductions most people overlook. Free, one email a month.

No spam. Unsubscribe anytime. GDPR compliant.