Who must file
Anyone with business, self-employment, farming or rental income, and anyone whose income passes the Grundfreibetrag of 12,348 EUR for 2026 without being taxed at source. Employees file only where section 46 EStG requires it, and may file voluntarily to claim a refund.
Tax year and deadline
31 July of the following year, so 31 July 2026 for the 2025 tax year. Where a Steuerberater prepares it the deadline moves to the last day of February of the second following year. The pandemic-era extensions have fully lapsed.
Filing step by step
- Register at elster.de and install the ELSTER certificate; filing is electronic and the portal is free.
- Open the Einkommensteuererklärung and pull in what the tax office already holds with the Belegabruf.
- Add the Anlagen your situation needs: G for a trade, S for professional income, EÜR for cash-basis accounts, V for rentals.
- Keep the receipts rather than sending them, and file by the deadline.
Penalties for filing or paying late
Beyond the late-filing surcharge, late assessment and late payment carry their own charges. Interest on back tax (section 233a AO) starts 15 months after the end of the year in which the tax arose, or 23 months for farmers whose farm income predominates, and runs at 0.15% a month, 1.8% a year (section 238(1a) AO), rounded down to full months and to 50 EUR amounts. A Säumniszuschlag of 1% for each started month is added when a tax is not paid by its due date (section 240 AO), with no surcharge for payment up to three days late. If no return is filed, the Finanzamt estimates the tax under section 162 AO.