Last updated: April 2026
Key Facts
- Voluntary filing deadline for 2022 returns: 31 December 2026 — act now if you missed any reliefs
- Energiepreispauschale (2022): €300 for employees — taxable but often missed
- Inflationsausgleichsprämie: up to €3,000 tax-free per employment — expired December 2024
- Kurzarbeitergeld: tax-free but triggers mandatory filing if over €410 received
- Home office flat rate: now permanent at €6/day — claim for all open years
- Missed a relief? Amend your return within 4 years of the assessment
- This page is updated as new temporary measures are introduced
On this Page
Introduction
Germany’s tax system occasionally introduces temporary tax relief measures in response to economic crises, energy shocks or social emergencies. These measures are time-limited — they apply for a specific period and then expire. But their tax consequences can linger for years, especially if you did not file a return in the relevant year or missed claiming a relief you were entitled to.
This pillar serves as a permanent archive reference — explaining what each measure was, who it applied to, and whether you can still claim it or amend past returns. It will be updated as new temporary measures are introduced and as old ones expire.
Why this pillar exists
Temporary tax measures create two common problems:
- Missed claims — many taxpayers did not realise they were entitled to a relief and never claimed it
- Unexpected tax bills — some measures (like Kurzarbeitergeld) trigger mandatory filing obligations that caught people by surprise
Germany allows you to amend tax assessments within certain time limits — typically 4 years for voluntary amendments and longer in cases of error. This means reliefs from 2022 and 2023 may still be claimable in 2026 if you have not yet filed for those years.
Governed by: § 46 EStG (voluntary filing deadline), § 169 AO (assessment amendment periods)
Energy price flat rate (Energiepreispauschale) — 2022
What it was
In September 2022, the German government paid a one-off Energiepreispauschale (EPP) of €300 to most employees, self-employed people and certain other groups as relief against rising energy costs.
Who received it
- Employees in tax classes I–V received it automatically through their September 2022 payslip — added to their gross salary and subject to income tax (but not social insurance)
- Self-employed people claimed it via their 2022 income tax return — it was added to their taxable income
- Students, retirees and certain other groups received a separate one-off payment of €200 under different legislation
Tax treatment
The EPP was taxable as income — employees paid income tax on it through payroll, self-employed people declared it in their 2022 return. It was not social insurance liable.
Can you still claim it?
If you were an employee in September 2022 and did not receive the EPP on your payslip — for example because you started a new job after September — you could claim it via your 2022 tax return. The voluntary filing deadline for 2022 returns is 31 December 2026.
Inflation compensation bonus (Inflationsausgleichsprämie) — 2022 to 2024
What it was
From October 2022 to December 2024, employers could pay employees a one-off or recurring inflation compensation bonus of up to €3,000 in total — completely tax-free and social insurance-free.
Key rules
- The bonus had to be paid in addition to the regular salary — it could not replace existing pay
- Payments could be made in instalments across the eligible period
- The €3,000 limit was per employment relationship — employees with multiple jobs could potentially receive it from each employer
- It had to be clearly designated as an Inflationsausgleichsprämie in the payslip
Tax treatment
Completely tax-free and social insurance-free — no income tax, no Lohnsteuer, no pension or health insurance contributions. One of the cleanest tax exemptions in recent German history.
Can you still benefit?
The measure expired on 31 December 2024. No new payments qualify. However if your employer paid the bonus and it was incorrectly processed as taxable income, you can amend your tax return for the relevant year to reclaim the tax incorrectly withheld.
Governed by: § 3 Nr. 11c EStG (now expired)
Home office flat rate — evolution and current rules
The history
Before 2020, claiming a home office deduction in Germany required a dedicated room used exclusively for work — a high bar that excluded most employees. The COVID pandemic changed this.
2020–2021 (COVID emergency measure): A temporary home office flat rate of €5 per day (maximum €600 per year / 120 days) was introduced — available without a dedicated room.
2023 onwards (permanent reform): The temporary measure was made permanent and improved:
- €6 per day (up from €5)
- Maximum €1,260 per year (210 days, up from 120)
- Available to all employees and self-employed without a dedicated room requirement
Current rules (2026)
The €6/day flat rate is now a permanent feature of German tax law — no longer a temporary measure. See the Employee Taxes pillar for full details.
Relevance for open years
If you worked from home in 2020, 2021 or 2022 and did not claim the home office flat rate, you can still do so by filing or amending your return — voluntary returns for 2022 are due by 31 December 2026.
Governed by: § 4 Abs. 5 Nr. 6b EStG, § 9 Abs. 5 EStG
Short-time work pay (Kurzarbeitergeld) — COVID era and ongoing
What it is
Kurzarbeitergeld (KUG) is a state payment to employees whose working hours are reduced by their employer due to economic difficulties. During COVID (2020–2022) it was used on an unprecedented scale — millions of German employees received it.
Tax treatment — the critical point
Kurzarbeitergeld is tax-free — but it triggers the Progressionsvorbehalt (§ 32b EStG). This means:
- KUG is not added to your taxable income
- But it is used to calculate your tax rate on your other income
- Result: your salary is taxed at a higher rate than it would be without KUG
Filing obligation
If you received Kurzarbeitergeld of more than €410 in a year, filing a tax return is mandatory — even if you would not otherwise need to file. Many employees who received COVID-era KUG did not realise this and received unexpected demands from the Finanzamt.
Open years
If you received KUG in 2021 or 2022 and have not yet filed a return, do so urgently — the Finanzamt will eventually issue an assessment anyway, potentially with late filing penalties. Voluntary returns for 2022 are due by 31 December 2026.
Governed by: § 32b EStG (Progressionsvorbehalt), § 46 EStG (filing obligation)
📝 Received Kurzarbeitergeld? Check your filing obligation
If you received KUG of more than €410, filing is mandatory. Answer 7 questions to confirm your situation and get the relevant deadline.
Check if I need to file →Parental allowance (Elterngeld) — ongoing Progressionsvorbehalt
What it is
Elterngeld (parental allowance) replaces a portion of income for parents taking parental leave. It is tax-free — but like Kurzarbeitergeld, it triggers the Progressionsvorbehalt.
Filing obligation
Receiving Elterngeld of more than €410 makes filing a tax return mandatory — regardless of your other income or circumstances.
Planning note
The Progressionsvorbehalt effect of Elterngeld is greatest when one partner has high income. Couples sometimes plan the timing of parental leave to minimise the rate effect. See the Family Taxes pillar for full details.
Governed by: § 32b EStG
Climate money and energy relief — 2023 onwards
What happened
In 2023 and 2024, various energy relief measures were discussed and partially implemented in Germany:
- Gas price brake (Gaspreisbremse) — capped gas prices for consumers; the subsidy itself was not directly taxable for most private households
- Electricity price brake (Strompreisbremse) — similar mechanism for electricity
- Basic income pilot (Grundeinkommenspilot) — a research project, not a mainstream tax measure
Tax treatment
The energy price brakes were structured as subsidies to energy suppliers — most private households did not receive direct payments and had no additional tax obligations. Business customers receiving significant subsidies had different treatment.
What to watch for
Temporary energy measures introduced for 2025 or 2026 will be documented here as they are confirmed. Check this page and the Taxbyte newsletter for updates.
How to amend past returns to claim missed reliefs
If you missed a relief in a past year — the EPP, the home office flat rate, or any other deduction — you can still recover it by filing or amending your return, subject to time limits.
Voluntary filing deadlines
| Tax year | Voluntary filing deadline |
|---|---|
| 2022 | 31 December 2026 |
| 2023 | 31 December 2027 |
| 2024 | 31 December 2028 |
| 2025 | 31 December 2029 |
Amending an existing assessment
If you already filed but missed a deduction, you can apply to amend the assessment under § 172 AO — typically within one month of the assessment becoming final, or within 4 years if the Finanzamt accepts a late amendment request.
Practical steps
- Identify which year and which relief you missed
- Gather supporting documents (payslips, bank statements, invoices)
- File the return or amendment via ELSTER (online) or paper
- Include a cover note explaining what you are claiming and why
Where to find official archived information
For official documentation on expired measures:
- BMF (Bundesministerium der Finanzen): bundesfinanzministerium.de — official ministry publications and BMF-Schreiben
- ELSTER: elster.de — online tax return platform, maintains historical return forms
- Bundesgesetzblatt: Official gazette where all legislation is published
- Gesetze im Internet: gesetze-im-internet.de — full text of all current and historical EStG versions
Key deadlines and figures
| Item | Detail |
|---|---|
| Voluntary filing deadline — 2022 | 31 December 2026 |
| Energiepreispauschale amount | €300 (employees), €200 (students/retirees) |
| Inflationsausgleichsprämie — expired | 31 December 2024 |
| Inflationsausgleichsprämie — max amount | €3,000 total per employment |
| KUG filing obligation threshold | €410 received in the year |
| Home office flat rate — current | €6/day, max €1,260/year (permanent from 2023) |
| Assessment amendment window | 4 years from end of assessment year |
Frequently asked questions
I received Kurzarbeitergeld in 2022 and never filed a tax return. What should I do?
File immediately — the Finanzamt will eventually assess you anyway, and late filing can result in penalties. The voluntary deadline for 2022 is 31 December 2026. Use ELSTER to file online or consult a Lohnsteuerhilfeverein (income tax assistance association) for affordable help.
My employer paid me the Inflationsausgleichsprämie but deducted tax from it. Can I reclaim it?
Yes — if the payment was correctly designated as an Inflationsausgleichsprämie and paid between October 2022 and December 2024, it should have been tax-free. Amend your tax return for the relevant year to reclaim the incorrectly withheld tax.
I worked from home every day in 2021 but never claimed the home office flat rate. Can I still claim it?
Yes — file your 2021 tax return before the voluntary deadline (31 December 2025 — note this has now passed for 2021). For 2022, you have until 31 December 2026.
Will there be new temporary measures in 2026?
Temporary tax measures depend on political and economic developments. Check the Taxbyte newsletter and this page for updates as any new measures are announced.
Related Tax Guides
- Employee Taxes — home office flat rate history and Kurzarbeitergeld
- Family Taxes — Elterngeld and the Progressionsvorbehalt
- Freelancers — COVID-era loss carryback provisions
Related law pages on Taxbyte
- § 3 EStG — Tax-free income: overview of exemptions
- § 32b EStG — The Progressionsvorbehalt
- § 46 EStG — Voluntary filing deadlines and obligations
- § 9 EStG — Home office deduction rules
- Official sources: BMF · Gesetze im Internet · ELSTER
Related Guides
This page explains German tax law in plain English for general information purposes. It is not legal or tax advice. Tax rules change annually — always verify figures against official sources or consult a Steuerberater for your specific situation.