Deadlines for submitting the tax return

Tax deadlines are changing in 2025! A COVID-related rule is expiring, which means the filing dates won’t be the same as in recent years. Starting this year, the usual deadline of July 31 is back.

Anyone who voluntarily submits a tax return has 4 years to do so. You can therefore submit your tax return for 2024 until 31.12.2028.

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 2024, the deadline is 30.04.2026.

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.

If you submit your tax return… … voluntarily: … mandatory submission (with tax advisor)
For the tax year 2021 
31.12.2025 Deadlines extended due to COVID-19:
01.08.2022 31.10.2022
(31.08.2023)
For the tax year 2022 31.12.2026 Deadlines extended due to COVID-19:

31.07.2023 30.09.2023
02.10.2023
(31.07.2024)

For the tax year 2023 31.12.2027 Deadlines extended due to COVID-19:

31.07.2024 31.08.2024
(31.05.20245

For the tax year 2024 31.12.2028 Deadlines extended due to COVID-19:

31.07.2025
(30.04.2026)

For the tax year 2025 31.12.2029 31.07.2026
(28.02.2027)
For the tax year 2026 31.12.2030 31.07.2027
(28.02.2028)
For the tax year 2027 31.12.2031 31.07.2028
(28.02.2029)

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“!