Tax Return (Steuererklärung)

Steuererklärung (tax return) is an annual report of income and expenses for tax calculation. Around 90% of salaried employees are not required to file, but voluntary filing returns an average of €1,095 in overpaid taxes [1]. Tax returns are mandatory for self-employed, couples in tax classes III/V, and those who received Lohnersatzleistungen (replacement benefits — unemployment, parental, sick pay) exceeding €410 per year [2].

Who Must File

Must file tax return [2]:

• Self-employed (Selbstständige) — always
• Income from multiple sources — employment + freelance, employment + rental
• Tax classes III/V or IV with Faktor — couples who chose these combinations [3]
• Rental or investment income — if exceeds deductions (Sparerpauschbetrag — €1,000 per year for singles, €2,000 for couples as of 2025) [4]
• Lohnersatzleistungen exceeding €410 per year — Arbeitslosengeld I (unemployment), Krankengeld (sick pay), Elterngeld (parental), Kurzarbeitergeld (short-time work) [2]
• Multiple employers simultaneously — if you had two jobs in parallel [3]

Who Can File Voluntarily

All other salaried employees — if you didn't fall into the category above. Average refund for voluntary returns is €1,095 [1]. Tax office will refund overpaid taxes if you had deductible expenses (Werbungskosten — professional expenses, Sonderausgaben — special expenses, außergewöhnliche Belastungen — extraordinary expenses).

Filing Deadlines

Situation	Deadline	Note
Mandatory, self-filed	July 31 of following year	For example, for 2024 — by July 31, 2025 [5]
Mandatory, via Steuerberater or Lohnsteuerhilfeverein	End of February the year after next	For example, for 2024 — by end of February 2026 [5]
Voluntary	Up to 4 years back	In 2025 can file for 2024–2021 [6]

Deadline extension: can request through ELSTER, usually granted 2-4 additional months [7].

How to File

Self-Filing

ELSTER (www.elster.de) — free official tax office portal [8]. Registration takes 1-2 weeks (activation code arrives by mail). Interface in German, logic complex for beginners.

Commercial programs — paid services with step-by-step guidance in Russian and German:

Service	Cost	Features
Wundertax	€35-45	Simple interface, has Russian language [9]
Taxfix	€40-50	Mobile app, question-answer format [10]
SteuerGo	€35	Detailed explanations, export to ELSTER [11]

These programs submit the return to tax office through ELSTER automatically.

Through a Professional

Steuerberater (tax consultant) — for complex cases (self-employed, real estate, international income). Cost €300-800 depending on complexity, regulated by law (Steuerberatervergütungsverordnung) [12].

Lohnsteuerhilfeverein (wage tax assistance association) — cheaper than Steuerberater, only for employees. Annual membership fee €60-150, depends on income [13]. Not suitable for self-employed and business owners.

Main Forms (Anlagen)

Tax return consists of main form (Mantelbogen) and attachments (Anlagen) depending on income sources [14]:

Form	Purpose	Who Files
Mantelbogen	Main form — personal data, children, special expenses	Everyone
Anlage N	Employment income (Nichtselbstständige Arbeit)	Salaried employees
Anlage KAP	Capital income — dividends, interest (Kapitalerträge)	Investors, if income exceeded Sparerpauschbetrag
Anlage V	Rental income (Vermietung und Verpachtung)	Rental property owners
Anlage S	Self-employment income (Selbstständige Arbeit)	Freelancers, entrepreneurs
Anlage Kind	Children data for deductions	Parents
Anlage Vorsorgeaufwand	Insurance expenses (Kranken-, Pflege-, Rentenversicherung)	Auto-filled for employees

What You Can Recover (Werbungskosten)

Werbungskosten (professional expenses) — work-related expenses. Tax office automatically accounts for €1,230 per year (Pauschbetrag) [15]. If your expenses are higher, list them in return — you'll recover tax on the excess amount.

Typical deductions for employees:

Category	What's Included	Rate / Limit
Entfernungspauschale	Home-work commute (one way only)	€0.30 per km (first 20 km), €0.38 per km (from 21st km) [16]
Homeoffice-Pauschale	Working from home (without dedicated office)	€6 per day, maximum €1,260 per year [17]
Arbeitsmittel	Work equipment — laptop, monitor, chair, books	Full cost if item under €800 (net); if more — depreciation [18]
Fortbildung	Professional development for current profession	Full cost — courses, certificates, books, travel [19]
Kontoführung	Bank account maintenance	€16 per year (flat rate, no receipts) [20]
Bewerbungskosten	Job search — resume, travel to interviews	Full cost [21]

Sonderausgaben (special expenses) — insurance contributions, donations, church tax. Most are accounted automatically through electronic data exchange between insurers and tax office [22].

Außergewöhnliche Belastungen (extraordinary expenses) — medical expenses, care costs, alimony. Recognized if they exceed zumutbare Belastung (reasonable burden level, depends on income and marital status) [23].

When to Consult a Professional

Use Steuerberater if:

• You're self-employed or business owner
• You have income from multiple countries (international taxation)
• You own rental property
• You have complex family situation (divorce, alimony, children from different marriages)
• You sold stocks, crypto, property with profit (Spekulationssteuer)

Use Lohnsteuerhilfeverein if:

• You're a salaried employee (one or multiple employers)
• You have standard deductions (commute, homeoffice, equipment)
• You don't want to figure out forms yourself
• Annual fee €60-150 pays for itself with €1,000+ refund [13]

Do it yourself (ELSTER or commercial program) if:

• You're a salaried employee, one employer
• Standard deductions (commute, homeoffice)
• You're willing to spend 3-5 hours on first return
• You want to understand the system from inside

FAQ

I started working without a Steuer-ID and got taxed at the maximum rate. Can I get it back?

Yes. If you started work before receiving your Steuer-ID (Steuerliche Identifikationsnummer), your employer must withhold tax at the highest rate (Steuerklasse VI). You can reclaim the difference by filing a Steuererklärung for that year. For the first year in Germany, this makes filing especially worthwhile — the refund can be several thousand euros. The Lohnsteuerbescheinigung (annual tax withholding certificate) from the employer is needed for the refund.

I arrived mid-year. How is my "transfer year" taxed?

From the date you register in Germany, you become subject to unlimited tax liability (unbeschränkte Steuerpflicht) — your worldwide income becomes relevant. Income earned in another country BEFORE moving to Germany is generally not taxed here, but may affect your German tax rate via Progressionsvorbehalt: foreign pre-move income can push your German income into a higher bracket, even though it is not directly taxed. Report this on Anlage AUS. A Steuerberater consultation for the first (transfer) year often pays for itself.

Can I file tax returns retroactively for past years?

Yes — voluntary returns can be filed for the previous 4 years. In 2026, that means: 2025, 2024, 2023, and 2022. There is no penalty for late voluntary filing. Each year typically yields ~€1,095 in refunds [1]. Four years at once — potentially €3,000–5,000 back. Filing one year does NOT create an obligation to file the next — this is a common myth [6].

Which deductions do immigrants most commonly miss?

Deduction	Amount	Note
Werbungskostenpauschale (employee lump sum)	€1,230/year	Automatic, no proof needed [15]
Commute (Entfernungspauschale)	€0.30/km (€0.38 from km 21)	One-way only, any transport [16]
Home office (Homeoffice-Pauschale)	€6/day, max €1,260/year	Up to 210 days, no dedicated room needed [17]
Work-related relocation (Umzugskosten)	Actual costs or ~€964	If commute reduced by 1+ hour
Language courses	Actual costs	If work-related
Work equipment	Actual costs or €110	Laptop, desk, chair, software [18]
Bank account fees	€16	No proof needed
Tax software / advisor fees	Actual costs	The fee itself is deductible

Steuerberater, Lohnsteuerhilfeverein, or an app — which to choose?

For a single employee with one income source, an app is sufficient: Wundertax (€35, Russian language available) [9], Taxfix (€40) [10], SteuerGo (~€35) [11]. They submit via ELSTER in the background. None support freelancers. For complex cases (self-employment, multiple countries, transfer year) — a Steuerberater (from €300 per return, automatically extends your deadline by ~7 months) [12]. Middle ground: Lohnsteuerhilfeverein (€50–400/year), but only for employees without business income [13].

Sources

1. German Federal Statistical Office (Destatis). Durchschnittliche Steuererstattung in Deutschland 2023. https://www.destatis.de/DE/Themen/Staat/Steuern/Lohnsteuer/_inhalt.html (as of 2024)

2. Bundesministerium der Finanzen. Wer muss eine Steuererklärung abgeben? https://www.bundesfinanzministerium.de/Content/DE/FAQ/steuern-faq.html

3. Einkommensteuergesetz (EStG) § 46 Veranlagung bei Ehegatten. https://www.gesetze-im-internet.de/estg/__46.html

4. Einkommensteuergesetz (EStG) § 20 Einkünfte aus Kapitalvermögen, Sparerpauschbetrag. https://www.gesetze-im-internet.de/estg/__20.html (effective from 2023 — increase from €801/€1,602 to €1,000/€2,000)

5. Abgabenordnung (AO) § 149 Abgabefristen. https://www.gesetze-im-internet.de/ao_1977/__149.html

6. Abgabenordnung (AO) § 169 Festsetzungsfrist. https://www.gesetze-im-internet.de/ao_1977/__169.html

7. ELSTER Online Portal. Fristverlängerung für die Steuererklärung. https://www.elster.de/eportal/infoseite/fristverlaengerung

8. ELSTER — Elektronische Steuererklärung. Official portal of German tax administration. https://www.elster.de

9. Wundertax GmbH. Online tax return with Russian language support. https://www.wundertax.de

10. Taxfix GmbH. Tax return via app. https://taxfix.de

11. SteuerGo GmbH. Online tax software. https://www.steuergo.de

12. Steuerberatervergütungsverordnung (StBVV). Fee schedule for tax consultants. https://www.gesetze-im-internet.de/stbvv/

13. Bundesverband der Lohnsteuerhilfevereine e.V. Membership fees and services. https://www.bdl-online.de

14. Bundesministerium der Finanzen. Forms for income tax return. https://www.bundesfinanzministerium.de/Web/DE/Service/Formulare/Einkommensteuer/einkommensteuer.html

15. Einkommensteuergesetz (EStG) § 9a Pauschbeträge für Werbungskosten. https://www.gesetze-im-internet.de/estg/__9a.html (employee flat rate €1,230 from 2023)

16. Einkommensteuergesetz (EStG) § 9 Abs. 1 Nr. 4 Entfernungspauschale. https://www.gesetze-im-internet.de/estg/__9.html (€0.38 from 21st km since 2022)

17. Einkommensteuergesetz (EStG) § 4 Abs. 5 Nr. 6b Homeoffice-Pauschale. https://www.gesetze-im-internet.de/estg/__4.html (€6 per day, max €1,260 per year)

18. Einkommensteuergesetz (EStG) § 9 Abs. 1 Nr. 6 Arbeitsmittel. https://www.gesetze-im-internet.de/estg/__9.html; Bundesfinanzministerium. AfA-Tabellen (depreciation tables). https://www.bundesfinanzministerium.de/Web/DE/Themen/Steuern/Weitere_Steuerthemen/Betriebspruefung/AfA_Tabellen/afa_tabellen.html

19. Bundesfinanzhof (BFH). Decision from 16.05.2019, VI R 50/17. Professional development costs as work expenses. https://www.bundesfinanzhof.de

20. Einkommensteuergesetz (EStG) § 9 Abs. 1 Nr. 1 Account maintenance fees. Flat rate €16 per year (BMF circular).

21. Einkommensteuergesetz (EStG) § 9 Abs. 1 Nr. 1 Job application costs. https://www.gesetze-im-internet.de/estg/__9.html

22. Einkommensteuergesetz (EStG) § 10 Sonderausgaben. https://www.gesetze-im-internet.de/estg/__10.html

23. Einkommensteuergesetz (EStG) § 33 Außergewöhnliche Belastungen. https://www.gesetze-im-internet.de/estg/__33.html