Do you have to file?
Filing is mandatory in a number of defined situations. Outside those, filing is voluntary — and usually profitable.
- Side income above the tax-free threshold, including freelance or rental income.
- Tax class combination III/V, or IV with factor.
- Wage replacement benefits such as Elterngeld, Kurzarbeitergeld or Arbeitslosengeld.
- Several employers at the same time (class VI income).
- Registered allowances (Freibeträge) on your wage tax record.
- Foreign income, or capital income that was not taxed at source.
Deadlines
A mandatory return is due by 31 July of the following year. If a tax advisor files for you, the deadline is extended well into the following year — typically to the end of February two years after the tax year, with the exact dates shifted by legislation in recent years.
A voluntary return can be filed up to four years back. That means new arrivals can often still claim the year they moved, plus the years since.
Documents to collect
The list is shorter than people expect, because most of it is already reported electronically to the tax office.
- Your tax ID (Steuer-Identifikationsnummer) and the annual payslip (Lohnsteuerbescheinigung).
- Proof of health and pension contributions, including any private insurance.
- Relocation and travel costs, visa and recognition fees, German language courses.
- Rent contracts if you kept a home abroad or run a second household for work.
- Childcare costs, school fees, donations, and household services invoices.
- Statements from brokers, banks and crypto exchanges.
What internationals miss most
The largest missed items are the move to Germany itself, the double household when a family stays abroad for a while, flights home during that period, and the split tax year: if you arrived mid-year, your German income is annualised for the rate but your allowances apply in full, which frequently produces a substantial refund.
Foreign income and double taxation treaties are the part where mistakes get expensive in both directions — declaring too much, or not declaring what had to be declared.
Frequently asked
How long does a German tax return take to process?
Preparation takes a few working days once documents are complete. The tax office then needs its own time — commonly several weeks, sometimes a few months depending on the office and season.
Can I still file for previous years?
Yes. Voluntary returns can be filed up to four years back, which often covers your entire time in Germany if you arrived recently.
Do I need a German bank account for the refund?
No. The tax office can transfer refunds to accounts within the SEPA area.
This guide is general information on German tax law, not advice on your individual case. Rules and figures change with each tax year.