Tax returns for 2023 in Germany are due by August 31st. But since that date falls on a weekend, the deadline is extended to the following business day which is Monday September 2nd.Â
For most regularly employed workers, filing a tax return (Einkommensteuererklärung) is not mandatory in Germany – although you may want to submit so that you can take advantage of any deductions you’re entitled to.
But if you have extra sources of income, are self-employed or a freelancer, or have multiple jobs, then you’re obligated to file.
In this case it’s important that you file by the tax deadline (Steuerfrist), or else you could incur penalties such as late fees.
If there’s no way you can file your taxes by Monday, here are a couple ways to extend that deadline.
READ ALSO: The 2024 deadlines to submit your tax return
Request a tax return extension
The most direct way to receive an extension on your tax deadline is simply to request one from the tax office (Finanzamt).Â
This can be done with a written letter delivered to your local Finanzamt branch, but note that the office needs to receive the letter ahead of the deadline on September 2nd. So if you’re planning to request an extension for this year, you’ll want to get that letter in the mail immediately. (You can search for your local tax office's contact information here).
If you're really up against the headline, you may also be able to fax in your letter or hand deliver it to ensure it gets to the tax office on time. Some offices will even accept this letter by email, but not all of them do so it's best to double check with your local branch if this is possible.
There is not a specific form for requesting a tax extension – you’ll simply want to construct a semi-formal letter (in German language) with your name and address that explains why you can’t meet the deadline and asks for an extension of up to four months.
The tax office ultimately has discretion to grant you an extension or not. But it’s generally understood that people who have filed on time previously, and those with understandable explanations and shorter extension requests are more likely to be granted.
Valid reasons to request an extension could include hospitalisation, the death of a close relative, a prolonged stay abroad, missing documents, a move, or occupational stress, for example.
Additionally, you’re advised to include a line noting that if you don’t hear back, you’ll assume the extension has been granted. Here's an example of a German sentence saying this: Falls ich von Ihnen nichts Gegenteiliges höre, gehe ich von der Genehmigung meines Antrags auf Fristverlängerung aus.
For a sample letter template, see this article on Steuerbot’s website.
READ ALSO: The best apps to help you track your German taxes
Get a tax advisor
Another useful tip is that people who plan to file their taxes with the help of a tax advisor, as well as members of tax assistance associations, automatically have significantly longer tax return deadlines – generally until the end of May in the following year.
If you’ve made an agreement to file with a tax advisor, they can notify the Finanzamt on your behalf, and then you'll have until the extended deadline next year to ensure that you file with them.
Even if you’ve missed the deadline and receive a letter notifying you that you are late to file, you still may be able to file later with a tax advisor without penalty. But you’ll need to act quickly to ensure that an advisor contacts them about your case before penalties pile up.
If you miss the deadline completely for the first time, you may expect a penalty of at least €25 per month or anywhere between €100 and €500, depending on your income and how cooperative you are with the relevant authorities. But larger fines are possible – up to a whopping €25,000.
This is one of those German cases where ignoring letters in the mail could cost you significantly.Â
Best to go ahead and file now or get in touch with a tax advisor if need be.
READ ALSO: What happens if you miss your tax return deadline in Germany?
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