Do you have to file?
You must file (Pflichtveranlagung) if, for example: - you are married with tax classes III/V or IV with factor; - you had two employers at the same time (class VI); - you received over €410 of benefits such as Elterngeld, unemployment benefit (ALG I), Kurzarbeitergeld or Krankengeld; - you had over €410 of other income without tax withheld (freelance, rental, foreign income); - you registered a tax allowance on your payslip (Freibetrag).
Otherwise filing is voluntary, which is often worthwhile: the average refund is over €1,000. You can file voluntarily for 4 years back (the 2022 return until 31 December 2026).
Deadlines
| Tax year | Self-filed (mandatory) | With tax adviser / Lohnsteuerhilfeverein |
|---|---|---|
| 2025 | 31 July 2026 | spring 2027 (end of February, moved to the next working day) |
| 2026 | 31 July 2027 | spring 2028 |
Late mandatory returns cost a late-filing surcharge of at least €25 per month late.
What newcomers can deduct (Werbungskosten)
- Commuting allowance: from 2026, €0.38/km from the first km (one way, per working day). For 2025: €0.30 for km 1–20 and €0.38 from km 21.
- Home office: €6/day, max €1,260/year (210 days).
- Relocation for the job: removal costs, double rent for a transition period, a flat-rate amount for other moving costs, and visa and translation costs connected to the job.
- German courses, if needed for your job (partly accepted — keep the employer's confirmation).
- Work equipment (laptop, desk, books), training, application costs, union and professional fees.
- If you claim nothing, the employee allowance of €1,230 applies automatically, so receipts count only above that amount.
- Also: 20% of craftsmen's labour costs and household services (Handwerker/haushaltsnahe Dienstleistungen), donations, childcare (80% of costs, max. €4,800 per child).
- First year in Germany: foreign income from before your arrival can raise your German tax rate (Progressionsvorbehalt) — you must declare it, but it isn't taxed itself.
ELSTER step by step
- Register at elster.de → "Benutzerkonto erstellen" with your Steuer-ID.
- An activation code arrives by post (about 2 weeks) — so register well before the deadline.
- Use "Belegabruf" (pre-filled data): your employer's annual payslip data (Lohnsteuerbescheinigung, sent electronically by the end of February) is filled in automatically.
- Forms you'll usually need: Hauptvordruck (main form), Anlage N (employment income), Anlage Vorsorgeaufwand (insurance), Anlage Kind (children), Anlage AUS / WA-ESt (foreign income).
- After submission you get a Steuerbescheid (tax assessment). Check it — you have 1 month to object (Einspruch, Chapter 42).
Alternatives in English: commercial tax apps, or a Lohnsteuerhilfeverein (tax help association for employees, from about €60–300/year depending on income).