Annual return deadlines
Mandatory income tax returns follow the statutory filing calendar. Returns prepared by a recognised tax professional generally receive a longer period. Temporary legislative extensions have changed dates in recent years, so check the relevant tax year rather than copying last year’s date.
The four-year window is different
A voluntary employee return generally has a longer limitation window. That does not turn a mandatory return into a voluntary one, and it does not pause separate payment or objection deadlines.
- Annual income tax return.
- Quarterly income-tax prepayments.
- Advance VAT and payroll filings.
- One-month assessment objection period.
Build a deadline system
Use the official notice date, electronic transmission receipt and bank value date. A calendar reminder without document ownership is not a process.
Frequently asked
When is the German tax return due?
It depends on whether filing is mandatory, the tax year and whether an authorised adviser prepares it.
Can I file four years late?
That window generally concerns voluntary returns, not every taxpayer.
Does an extension also extend payment?
Not automatically. Filing and payment obligations must be checked separately.
This guide is general information on German tax law, not advice on your individual case. Rules and figures change with each tax year.