With your tax return you often get a lot of money back from the tax office. The deadlines are important for this. All dates and what special rules you have to observe.
There are several deadlines for tax returns. There are currently additional temporary regulations being added. (Source: ginasanders/depositphotos.com)
They have to do something, others are free to do it. As a rule, it is worthwhile for almost everyone to file a tax return. In the best case scenario, you will then receive tax refunds worth several hundred euros and if you don’t like the result, you can withdraw your return at any time without much effort. However, you can only expect a refund if you submit your declaration within the deadline.
And unfortunately, this is where things get a little complicated. The deadlines for the tax return differ depending on whether you are obliged to submit a tax return and also depend on whether you consult a tax advisor or income tax assistance association. In addition, there are special deadline extensions that were introduced during the corona pandemic and are only gradually expiring.
Tax return with EÜR: Who can, who has to?
Professional groups and boundaries
Anyone who submits their tax return to the tax office as an entrepreneur or freelancer has to take a few things into account. We’ll show you who the simple form of the EÜR is suitable for.
Deadlines for current tax returns
The currently most important deadlines are the submission deadline for the 2023 tax return and the submission deadline for the 2022 tax return. It is important to know that you can and must always submit your tax return after the end of the relevant year. After all, you need all the data collected by December. You have therefore only been able to completely fill out the tax return for 2023 since January 2024.
Tax return 2023: deadlines and dates
Theoretically, you can make your tax return for 2023 as early as January 2024 and send it to the tax office if you already have all the necessary invoices, documents, etc. This way you avoid getting stressed towards the end of the deadline or even missing the deadline.
For tax filers, the deadline is September 2nd, 2024. With a tax advisor or income tax assistance association, the filing period can be extended to June 2nd, 2025. If you submit your tax return for 2023 voluntarily, you have up to four years, which means the deadline is June 31st December 2027 falls.
Tax return 2022: deadlines and dates
If you are obliged to submit your tax return, you have actually already missed the deadline for 2022. The deadline was October 2, 2023. In the worst case scenario, if you submit it later, you will have to expect late surcharges from the tax office. Unless you consult a tax advisor or income tax assistance association for your tax return.
In this case, the deadline for submitting the 2022 tax return is extended to July 31, 2024. This means you have almost a year more time to file your tax return. But what about those of you who are not required to do so but would like to file your 2022 tax return voluntarily?
Better early than late. If you don’t meet the deadlines for filing tax returns, it can be expensive. (Source: depositphotos.com / kegfire)
They are given even more time by the legislature. Voluntary tax returns are always possible four years retroactively. However, the deadline here is always December 31st, i.e. the last day of the year. This means you can still submit your voluntary tax return for 2022 (retroactively) until December 31, 2026.
Tax return for 2021 or earlier: deadlines and dates
Those required to file a tax return must have already submitted their tax return for 2021 and earlier. The relevant deadlines have already passed. Anyone who has not submitted the declaration by then must expect consequences from the tax office, including late payment penalties and legal action. There are only exceptions for extensions of deadlines granted by the tax office. However, these are usually limited to a few months.
Even if these have been initiated and the First has passed, you are not released from the obligation to submit, but must continue to submit your declaration for the missed years.
You can submit voluntary tax returns retroactively for the years up to 2019 until December 31, 2023. The deadline for the four-year retroactive tax return always falls on December 31st, which means the following submission dates for the last few years:
- Voluntary tax return for 2019: Submission by December 31, 2023
- Voluntary tax return for 2020: Submission by December 31, 2024
- Voluntary tax return for 2021: Submission by December 31, 2025
- Voluntary tax return for 2022: Submission by December 31, 2026
- Voluntary tax return for 2023: Submission by December 31, 2027
Regulations on filing deadlines for non-taxable persons
The regulation of the submission deadline for voluntary tax returns is the clearest, as this always falls on December 31st in the fourth year after the corresponding tax year. Exceptions to this rule, apart from a possible extension of the deadline upon request, only exist for students. They can claim a so-called loss carryforward for tax refunds retroactively for up to seven years. The deadline here is also December 31st.
Regulations on filing deadlines for taxpayers
Things get more complicated if you are required by law to file a tax return. It is important to submit it on time so that you do not face any late fees or even legal consequences.
Until before the corona pandemic, the fixed deadline for the mandatory tax return was always July 31st of the following year or February 28th of the year after next if a tax advisor or income tax assistance association was consulted. In the latter case, you had seven months more time.
These regular deadlines apply again from the assessment period 2024 (without tax advisor/without income tax assistance association) or from 2025 (with tax advisor/without income tax assistance association). Until then, the filing deadlines for taxpayers will be postponed due to the regulations made specifically for the pandemic. This is what the special periods look like:
Without tax advisor/without income tax assistance association:
- Mandatory tax return for 2022: by October 2, 2023 at the latest
- Mandatory tax return for 2023: by September 2, 2024 at the latest
- Mandatory tax return for 2024: by July 31, 2025 at the latest
With tax advisor/without income tax assistance association:
- Mandatory tax return for 2022: by July 31, 2024 at the latest
- Mandatory tax return for 2023: no later than June 2, 2025
- Mandatory tax return for 2024: by April 30, 2026 at the latest
- Mandatory tax return for 2025: by February 28, 2027 at the latest
Note: In principle, the same submission deadlines apply to all federal states. The only exception is if the deadline falls on a public holiday in the selected federal state. Only in the relevant federal states is the deadline extended to the next working day. Submission deadlines in federal states without the corresponding public holiday remain unaffected.
Missed the deadline: what happens now? If you notice that you are unable to submit your declaration on time, you can apply for an extension of the deadline with justification.
If you are obliged to submit but forget to submit a declaration, the tax office does not necessarily have to respond immediately. However, you should do so at the latest when the tax office contacts you and asks you to pay it in order to avoid an estimate. If the tax office estimates your tax, this usually puts you at a disadvantage.
Also keep in mind that you will have to expect reminders and late payment surcharges after the deadline has passed. In rare cases it can happen that the tax office asks you to submit a tax return, even though you are actually not obliged to do so. Then you have to comply with this request. Otherwise you will face the same consequences as taxpayers.
No time? Request deadline extensions
If the deadlines set by the tax office are too short for you or if you are unable to submit your tax return on time for personal reasons, you can apply for an extension of the deadline. However, you must give reasons for this in a comprehensible manner and report it to the tax office before the deadline expires, either by email, telephone or letter by post.
Never miss a deadline again with tax software
You always have an overview of all current deadlines with tax software. This also makes it particularly easy to submit your tax return on time. Some programs even have notification functions that remind you shortly before the deadline expires.
In addition, tax software makes it easier to answer many questions and gives you tips on which items you can claim so that your tax refund is higher. You can often try out tax software for free and see whether it is something for you. Only the submission of the tax return is subject to a fee. At around 25 to 50 euros, the costs are relatively low.
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