Anyone who is required to submit an income tax return for 2023 must ensure that it is submitted no later than Monday, 2 September 2024at the responsible tax office.
Normally, the deadline ends seven months after the end of the respective tax year, i.e. at the end of July. However, the “Fourth Corona Tax Relief Act” applies one last time for 2023 and thus also an extended submission deadline. The official deadline is actually August 31, but since this is a Saturday, the last day for submission is postponed to September 2.
But: Anyone who has their income tax return prepared by professionals such as tax consultants or a tax assistance association automatically has longer time: for the 2023 tax return until 31 May 2025 – or until June 2, 2025because May 31st is a Saturday.
Incidentally, filing a tax return is also worthwhile, especially for employees who are not required to do so. In recent years, the tax office has refunded an average of 1,000 euros. Anyone who makes a voluntary declaration can do so retroactively for up to four years – for the tax year 2023, the December 31, 2027.
An extension is only possible in exceptional cases and only if you can prove in writing that you missed the deadline through no fault of your own. This can be the case, for example, in the case of serious illness or for family reasons, for example if your spouse is seriously ill or if there is a bereavement in your immediate family. In exceptional cases, an extension can also be granted retroactively. However, there is no entitlement to this.
Otherwise, it can be expensive if the deadline is not met. The tax office can then demand a late payment surcharge. 14 months after the end of the tax year, it must even increase the surcharge. This amounts to 0.25 percent of the assessed income tax, but at least 25 euros per month of delay. A maximum of 25,000 euros in shipping costs can be charged.
The paper forms are available at the tax offices and can also be downloaded from the Federal Ministry of Finance's website. Basic questions are also explained there with instructions.
But most taxpayers in Germany now complete their annual tax returns online. According to a BitkomIn a survey, 58 percent of those who had ever filed a tax return said they had sent it to the tax office digitally.
The most popular way to do your tax return is with the help of software, which is usually paid for – 26 percent use this kind of help. 23 percent of respondents said they had used the statemagpie“software from the tax office to do their tax return. Nine percent used a tax app on their smartphone. In 2022, this figure was only four percent. A quarter of those surveyed still submit the return in paper form, 17 percent paid a tax advisor.
“There are also some good apps that I like to promote in cases of simple tax returns.”
Raphaela Schmaltz, tax advisor and influencer
This year, Stiftung Warentest evaluated all six tested software programs such as “WISO Steuer”, “Tax”, “Steuereasy” or “Tax collector” with “very good” or “good”, while pure browser solutions or apps for smartphones were sometimes criticized for their user interface. The apps “WISO Steuer” and “Steuerbot” received “good” or “satisfactory” ratings.
Anyone who is required to submit their tax return by September 2nd but has never submitted it online will not be able to do so digitally in time. This is because access to the tax office's “Elster” interface is required. This is how tax apps and programs exchange data. An activation code is sent to you by post for “Elster” registration. This will not arrive in time by Monday.
The Federal Ministry of Finance has summarized all information on the most important allowances and the changes for 2023 on its tax pages.
The Basic allowance for tax liability in 2023 is 10,908 euros for single people. The Savings allowance was on 1,000 euros and 2,000 euros increased among spouses. The Employee lump sumalso called advertising expenses allowance (for example for work equipment or specialist literature), this year is 1,230 euros.
Taxable income remains tax-free up to the amount of the basic allowance. The starting tax rate for higher incomes is 14 percent. If the income exceeds the amount of 62,810 euros (single) or 125,620 euros (married), the tax rate is 42 percent. From a taxable income of 277,826 euros for singles and 555,652 euros for married couples, the top tax rate of 45 percent is due.
The amount of tax can be determined online using the Ministry of Finance’s calculator.
The NRW tax administration can provide information about the relevant tax office using a tax office finder. You can also clarify specific tax questions by phone at the offices, although you won't necessarily get tax tips there.
If you are not sure what can be deducted from your taxes and how to go about it, you should seek professional support from a tax advisor or a tax assistance association.
As a rule, the processing time at the tax office may not exceed six months. In North Rhine-Westphalia, according to the Ministry of Finance, almost 95 percent of all income tax returns are processed within two weeks to four months. This means that over 97 percent of the returns are processed within five months and almost 99 percent within six months.
