The Ministry of Finance of Thuringia has announced that the countdown for the tax return 2020 is running: The deadline for tax return submission is 31 October 2021 or the following working day. If the tax return is completed by a tax advisor or income tax assistance association (Lohnsteuerhilfeverein), the new submission deadline ends on 31 May 2022 (FinMin Thuringia as of 14.09.2021).
The submission deadline for the income tax return 2020 was usually 31 July 2021. Since this day fell on Saturday, the end of the submission deadline would have been postponed to 2 August 2021. However, if the tax return is completed by a tax advisor or an income tax assistance association, the submission deadline would even have been extended to 28 February 2022 (section 149, para. 3, half-sentence 1 of the German Fiscal Code (AO)). All this no longer applies!
Since not only tax advisors, but also many taxpayers (who do tax returns without tax advisors) are burdened by the Corona pandemic (e.g. due to homeschooling or increased care needs for children), the submission deadline for the taxation period 2020 has been extended by three months. This amendment is contained in the „Law on the Implementation of the Anti-Tax Avoidance Directive“ – ATAD-Umsetzungsgesetz – ATADUmsG).
The obligation to file a tax return exists for employees, among others, if they received short-time allowance (Kurzarbeitergeld), sickness benefit (Krankengeld), unemployment benefit (Arbeitslosengeld) or parental benefits (Elterngeld) of more than 410 euros in 2020. Due to the pandemic and the special regulations implemented because of it, the short-time allowance was utilised much more in 2020 than in the years before.
For this reason, the tax authorities recommend checking on time whether you have to file an income tax return for 2020.
Please note: For the tax period 2020, the tax office may, in individual cases, order that tax returns are to be submitted on a date that is not only before 28 February 2022, but may also be between 1 March 2022 and 31 May 2022.
The deadlines for filing tax returns may only be extended beyond 31 May 2022 in individual cases and upon request if a taxpayer and his/her representative or vicarious agent are or were unable to meet the tax return deadline through no fault of their own.
Overview of the extended deadlines!
| If you… | …submit your tax return voluntarily: |
…must submit a tax return (with a tax adviser) |
|---|---|---|
| For the tax year 2019 | 31.12.2023 | > |
| For the tax year 2020 | 31.12.2024 | Changed deadlines: |
| For the tax year 2021 | 31.12.2025 | 01.08.2022 (28.02.2023) |