Previously, the deadline was 31.07. However, due to Corona, the submission deadline changes from year to year. For the tax return 2023, the deadline was set for 31.08.2024 (02.09.2024).

Anyone who voluntarily submits a tax return has 4 years to do so. You can therefore submit your tax return for 2023 until 31.12.2027.

Taxpayers who use the services of a tax advisor (Steuerberater) or income tax assistance union (Lohnsteuerhilfeverein) are also given more time. For them, the deadline is extended to the year after next, i.e. for the tax year 2023, the deadline is 31.07.2025.

Tip: If the end of the assessment period falls on a Sunday, a public holiday or a Saturday, then it ends only with the end of the next following working day.

Good to know:

If the tax office does not hear from you, they will sooner or later send you a warning and set you a deadline. Apart from the reminder, you must also consider the new minimum late payment surcharge. This amounts to 25,00 Euro for each month of delay or part thereof. If a taxpayer is obliged to pay tax, the late payment surcharge can be imposed for the first time 14 months after the compulsory submission date.

However, if you can foresee that your tax return will not be ready in the next few weeks, it is better to apply for a deadline extension sooner rather than later. It is best to apply for a voluntary extension of the deadline; if you do not receive any further information, your application has been approved. It is important that you give reasons for your request. These include, for example, a move, a business trip, illness or missing documents.

To do this, just use our sample letter for the „Request for deadline extension“!