Who is required to submit a tax return?
In some cases, submitting a tax return is legally mandatory.
The obligation to submit mainly affects employees with additional income or special wage tax situations.
Typical cases in which you must submit a tax return:
- You received wage replacement benefits of more than 410 Euro in the year – for example, parental allowance, sickness benefit or unemployment benefit.
- You had multiple employers at the same time (tax class VI).
- You and your spouse chose the tax class combination III/V or IV with factor method.
- In addition to your salary, you earned additional income over 410 Euro – e.g. from rental, pension or self-employment.
- You were requested by the tax office to submit a return.
What is the deadline?
If you are obliged to submit and you complete your tax return yourself, the following deadline applies for the tax year 2024:
Submission deadline: 31 July 2025
Tip:
If you are unsure whether you need to submit a tax return, it is best to ask your local tax office.
