Who is required to submit a tax return?

Whether you are required to submit an income tax return for the year 2025 depends on your personal situation. In many cases, there is no obligation – however, there are exceptions. The legal basis is § 46 Income Tax Act (EStG).

When is there an obligation to submit?

A tax return is mandatory if:

• You received wage replacement benefits (e.g. parental allowance, sickness benefit, unemployment benefit) of over 410 Euro per year (progression clause),
• You had multiple simultaneous employments where one was taxed under tax class VI,
• You and your spouse or civil partner chose the tax class combination III/V or IV with factor,
• You had additional income of over 410 Euro (e.g. from self-employment, rental, capital gains without withholding tax or pensions),
• You were requested to submit by the tax office.

Detailed information on the mandatory assessment for employees can be found here: Obligation to submit a tax return.

When is there no obligation to submit?

Submission is generally not required if:

• You were employed by one employer only in 2025,
• You were classified in tax class I,
• You had no wage replacement benefits or additional income,
• none of the special cases mentioned apply.

Tip: Voluntary submission can be worthwhile

Even without an obligation, a so-called application assessment can be worthwhile. Many employees receive an average refund of over 1.000 Euro – for example, due to work-related expenses, special expenses or exceptional burdens that were not taken into account in the wage tax deduction.

When in doubt: Ask the tax office

If you are unsure whether you need to submit, your local tax office can help.