Who is required to submit a tax return?
Whether you are required to submit an income tax return for the year 2024 depends on your individual circumstances. In many cases, there is no obligation, but there are certain situations where you are required by the tax office to submit one. The legal basis can be found in § 46 Income Tax Act (EStG).
Submission is mandatory if:
- You have received wage replacement benefits (e.g. parental allowance, sickness benefit, unemployment benefit) totalling more than 410 Euro in the year. These are subject to the so-called progression clause.
- You had multiple employments simultaneously, one of which was taxed under tax class VI.
- You and your spouse chose the tax class combination III/V or IV with factor.
- You earned additional income of over 410 Euro – e.g. from self-employment, rental, capital gains without withholding tax or pensions.
- You received a request from the tax office to submit one.
Detailed information on mandatory assessment for employees can be found here: Obligation to submit a tax return.
No obligation to submit if:
- You were employed by one employer only in the year 2024 and were classified in tax class I.
- You received no wage replacement benefits and no additional income.
- None of the above special cases apply to you.
Tip: Voluntary submission is often worthwhile!
Even if you are not obliged, a voluntary submission (so-called application assessment) can be worthwhile. Many employees receive a refund – on average over 1.000 Euro! The reasons are, for example, work-related expenses, special expenses or extraordinary 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 a tax return, contact your local tax office.
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