Steuererklärung — Tax Return in Germany

Steuererklärung — who and when must file it

Steuererklärung (tax return) is filed with the Finanzamt (tax office). For most employees, tax is already deducted from salary as Lohnsteuer (depending on the tax class in your Arbeitsvertrag), and the annual settlement often results in a refund.

You are obligated to file a Steuererklärung, among others, when:
- you worked for several employers simultaneously,
- you had non-taxable income above 410 € (e.g., from rental),
- you received benefits subject to Progressionsvorbehalt, e.g., Elterngeld or Bürgergeld — these are tax-free themselves, but increase the tax rate on other income.

Income from Minijob (2026 up to 603 € monthly) is tax-free for you and you do not include it in the return.

Deadlines 2026 and Grundfreibetrag

• For tax year 2025: deadline 31.07.2026 (if obligated). With a Steuerberater (tax advisor) — until 02.03.2027.
• Voluntary return (if you expect a refund) can be filed retroactively for 4 years — for 2025 therefore until the end of 2029.

Grundfreibetrag (personal allowance): 12,096 € for 2025 and 12,348 € from 01.01.2026 (for married couples — doubled). Up to this amount you do not pay income tax.

How to file — Elster and deductions

The easiest way is online via the free portal Mein ELSTER. It's worth deducting Werbungskosten (business expenses) — a standard allowance of 1,230 € is automatically applied, but actual expenses (commuting, equipment, training) may be higher. If you have children, check Günstigerprüfung between Kindergeld and tax relief — the Finanzamt chooses the more favorable option. For complicated matters, a Steuerberater or Lohnsteuerhilfeverein (tax relief association) can help.