Filing Your German Income Tax Return (Einkommensteuererklärung)
Filing Your German Income Tax Return (Einkommensteuererklärung)
Estimated time
Two to four evenings of work for a Steuerklasse-I employee with Belegabruf pre-fill; longer for first-year freelancers preparing an Einnahmenüberschussrechnung. The Finanzamt then processes the return; most assessments are finalised within two to four months.
Cost
€0 to file. Optional advisory ranges from approximately €52-375 per year for a Lohnsteuerhilfeverein membership to €200-1.200 for a Steuerberater under the Steuerberatervergütungsverordnung (StBVV).
What You Need
Tap to check off items as you gather them
Additional Items
- Lohnsteuerbescheinigung from each employer — typically pre-filled via Belegabruf; the paper copy is the canonical cross-check
- Anlage S (self-employed liberal professions) or Anlage G (trade income) — selected by profession type for the freelancer return
- Umsatzsteuer-Voranmeldungen (if not Kleinunternehmer under § 19 UStG) with corresponding receipts
- Marriage or civil-partnership certificate — for newly married couples filing jointly, where the Finanzamt does not yet have the data
- ELSTER Zertifikatsdatei or active Personalausweis online-ID — required for paperless filing via Mein ELSTER
- Anschriften und Beschäftigungsnachweise for the pre-arrival period — for zeitanteilige computation under § 46 Abs. 2 Nr. 7 EStG
Step-by-Step
- 1
Confirm Your Steuer-Identifikationsnummer (Once)
New Arrival Expat- If you registered at the Meldebehörde within the past four to six weeks and have not yet received your IdNr. by post, wait — it is sent automatically
- After three months without delivery, request re-issuance via online.portal.bzst.de (Leistungsbeschreibung: erneute Mitteilung der ID-Nr.) or by letter to BZSt, Referat St II 7, 11055 Berlin
- Once you have the IdNr., keep it stored safely — you will reuse it for ELSTER registration, employer payroll, Krankenkasse and every future return
💡 Tip: The IdNr. is the lifetime identifier; the Steuernummer is the Finanzamt-local case reference that arrives only after your first return is processed. First-filers leave the Steuernummer field empty.
💬 Say:
Ich habe meine Steueridentifikationsnummer noch nicht erhalten.
"I have not yet received my tax identification number."
📋 Use when: Asking at the Meldebehörde or contacting BZSt
- 2
Decide Whether You Have to File or May File Voluntarily
New Arrival Expat Resident- Read § 46 Abs. 2 EStG and check whether any Pflichtveranlagung trigger applies: non-wage income or Lohnersatzleistungen above €410, multiple employers in the year, Steuerklasse V or VI or IV mit Faktor, a Freibetrag in ELStAM with annual wage above the threshold, or a request for assessment under unbeschränkte Steuerpflicht
- If none applies and you are a Steuerklasse-I employee without side-income, your route is Antragsveranlagung under § 46 Abs. 2 Nr. 8 EStG — voluntary, with a four-year retrospective window
- Newcomer-freelancer and self-employed: filing is mandatory in every case; no threshold applies; the Antragsveranlagung route does not apply
💡 Tip: Antragsveranlagung often produces a refund for first-year Steuerklasse-I employees who arrived mid-year, because withholding spread the Grundfreibetrag evenly across twelve months. The four-year window means tax year 2025 can be filed any time until 31 December 2029.
- 3
Set Up Mein ELSTER and Order the Zertifikatsdatei
New Arrival Expat Resident- Open elster.de and select Benutzerkonto erstellen
- Choose Zertifikatsdatei as the authentication method — the default for private individuals
- Enter the IdNr. and personal data; provide an email address
- ELSTER sends an Aktivierungslink by email (often into the spam folder) and a separate Aktivierungscode by post to the registered address — the post part typically arrives within five to ten days
- Return to elster.de, click the email link, enter the postal code, and download the Zertifikatsdatei (.pfx file). Store it in a secure location and remember the password — it cannot be recovered
💡 Tip: Allow about ten days end-to-end before your first filing. Once issued, the Zertifikatsdatei is valid for three years and can be renewed online before expiry.
⚠️ Watch out: If the Aktivierungscode arrives at an outdated address, the registration cycle must restart with the current address. If the password is lost, re-trigger registration to obtain a fresh certificate.
- 4
Activate Belegabruf (One-Off Consent)
New Arrival Expat Resident- Log in to Mein ELSTER with the Zertifikatsdatei and password
- Open the Belegabruf area and consent to the data retrieval — the consent is one-off and remains in force for subsequent years
- After activation, the Finanzverwaltung will pre-fill the return with Stammdaten, Lohnsteuerbescheinigung data, Lohnersatzleistungen, insurance contributions and certain capital-income data covering the four most recent Kalenderjahre
💡 Tip: Activating Belegabruf early — even before you start the return — saves time later. The pre-fill window is retrospective, so consent now also enables it for previous years still open under the Antragsveranlagung four-year window.
- 5
Start the Return for the Relevant Veranlagungszeitraum
New Arrival Expat Resident- Inside Mein ELSTER, select Einkommensteuererklärung and the Kalenderjahr to be filed (for example 2025)
- Open the Hauptvordruck (ESt 1A) and enter personal details, marital status and Bankverbindung if not pre-filled
- Select the relevant Anlagen: typically Anlage N (employee income), Anlage Vorsorgeaufwand (insurance deductions), and conditionally Anlage Kind, Anlage AV (Altersvorsorge), Anlage R (Rente), Anlage KAP (capital income), Anlage V (Vermietung und Verpachtung). Newcomer-freelancers add Anlage S or Anlage G plus the mandatory Anlage EÜR
⚠️ Watch out: If Belegabruf has not pre-filled an expected value (for example a Lohnsteuerbescheinigung is missing), pause and re-trigger the pull, or enter the data manually from the paper certificate.
- 6
Enter Werbungskosten (Employees) or Complete the EÜR (Freelancers)
New Arrival Expat Resident- Employees: in Anlage N enter Werbungskosten that exceed the Arbeitnehmer-Pauschbetrag of €1.230 per § 9a EStG — commuting (Entfernungspauschale at 38 Cent per kilometre from the first kilometre), Homeoffice-Pauschale, work equipment, professional literature, doppelte Haushaltsführung (via Anlage N-Doppelte Haushaltsführung)
- Employees: in Anlage Vorsorgeaufwand verify that the auto-transmitted basic Krankenversicherungsbeiträge are captured; add any additional Beiträge not yet transmitted
- Freelancers: complete Anlage EÜR (cash-basis profit-and-loss) with Einnahmen and Ausgaben totals for the Kalenderjahr; attach Anlage S or G as appropriate
- Freelancers: if not Kleinunternehmer under § 19 UStG, ensure Umsatzsteuer-Voranmeldungen are reconciled with the Jahres-Umsatzsteuererklärung
💡 Tip: Itemising Werbungskosten only pays off above the €1.230 Pauschbetrag, but newcomers with long commutes, training expenses or a home-office allocation often cross this threshold without realising it. Run the totals before deciding to itemise.
- 7
Report Pre-Arrival Income under Progressionsvorbehalt (Partial-Year Arrivals)
New Arrival Expat- If you arrived in Deutschland during the Kalenderjahr and took up Wohnsitz mid-year, you are subject to unbeschränkte Steuerpflicht only from the date of arrival forward
- Pre-arrival foreign income is not part of the German tax base — but is declared on the relevant Anlage under Progressionsvorbehalt for rate-setting
- Use the foreign income certificate (P60, W-2 or equivalent) and convert amounts to Euro using the BMF Umrechnungskurs for the Kalenderjahr
⚠️ Watch out: Omitting Progressionsvorbehalt disclosure does not eliminate the rate effect — the Finanzamt obtains data on Lohnersatzleistungen from the Bundesagentur für Arbeit and from Krankenkassen separately, and will adjust the assessment. A missing disclosure typically delays the Bescheid by four to eight weeks.
- 8
Run the Plausibilitätsprüfung Before Submission
New Arrival Expat Resident- From the return summary, run the Plausibilitätsprüfung — ELSTER flags arithmetical and logical anomalies and missing-required-field errors
- Correct each flagged item before transmission; some are blocking, others are warnings
- Cross-check totals against your own records — Belegabruf is convenient but not always complete
💡 Tip: First-year filers with novel facts (partial-year arrival, Welteinkommen, freelance side-income alongside employment) commonly see several Plausibilitätsprüfung warnings — resolving them up front reduces the risk of a Finanzamt query.
- 9
Submit via Authentifizierte Übermittlung
New Arrival Expat Resident- Sign the return electronically with the Zertifikatsdatei and password
- ELSTER transmits the return and returns a Transferticket as the canonical submission receipt
- Save the Transferticket and optionally print the locally rendered final view of the return for personal records. The Finanzamt does not need a paper duplicate
💡 Tip: The Transferticket is the proof of timely submission. If the deadline is approaching, the Authentifizierte Übermittlung timestamp controls — not the date the Bescheid is later issued.
- 10
Review the Einkommensteuerbescheid Line by Line
New Arrival Expat Resident- The Bescheid arrives by post — and increasingly also as elektronischer Bescheid retrievable inside Mein ELSTER once you consent to Bescheiddaten transmission
- Cross-check the assessed figures against your filed return; the Erläuterungen section explains any deviation
- If a refund is assessed, it is paid by SEPA-Überweisung within a few business days; if a Nachzahlung is assessed, the deadline (typically four weeks) is shown on the Bescheid
⚠️ Watch out: If the Bescheid is incorrect, file an Einspruch (objection) under § 347 AO within one month of delivery. Einspruch is free and reversible; if the Einspruch is unsuccessful, the Klage at the Finanzgericht is the next step.
What Could Go Wrong
Steuer-IdNr. not received after Anmeldung: The IdNr. normally arrives within four to six weeks of Anmeldung. Without it, the return cannot be filed.
Recovery: If it has not arrived within three months, request re-issuance via online.portal.bzst.de (Leistungsbeschreibung: erneute Mitteilung der ID-Nr.) or by letter to BZSt, Referat St II 7, 11055 Berlin. Per the BZSt, the number is only released by post for data-protection reasons.
ELSTER Zertifikatsdatei lost or device replaced: The Zertifikatsdatei is bound to the device on which it was downloaded. Loss equals identity loss for the portal; the password cannot be recovered.
Recovery: Re-register on elster.de to trigger a fresh Aktivierungslink (email) and Aktivierungscode (post), then download a new Zertifikatsdatei. Switching laptops mid-year is handled by copying the .pfx file across in advance — never by sharing it via cloud storage.
Belegabruf pre-fill incomplete: An employer transmits the Lohnsteuerbescheinigung late, or an insurance provider transmits partially; the pre-fill is missing data when you start filling the return.
Recovery: Wait a few days and re-trigger Belegabruf, or enter the missing data manually from the paper Lohnsteuerbescheinigung and insurance year-end statements. You remain responsible for the completeness of the return regardless of what Belegabruf produced.
Plausibilitätsprüfung blocks submission: ELSTER flags an arithmetical or logical anomaly or a missing required field before allowing Authentifizierte Übermittlung.
Recovery: Use the Plausibilitätsprüfung error list to identify the field, correct the entry, and re-run the check. Most errors arise from mismatched dates (zeitanteilige periods) or missing Anlagen for declared income types.
Pflichtveranlagung deadline missed: The 31 July deadline passes without a filing and without a Steuerberater engagement, triggering Verspätungszuschlag under § 152 AO.
Recovery: File as soon as possible to stop the per-month surcharge accruing. Engage a Steuerberater before 31 July to extend the deadline to the following 1 March (or next business day) — but the extension only applies if the engagement is notified before the regular deadline.
Bescheid does not arrive after six months: The Finanzamt has not issued a Bescheid within a reasonable period after filing.
Recovery: Per § 347 AO an Untätigkeitseinspruch (inaction-objection) is available after six months. In practice this is rarely needed before twelve months; first contact the Finanzamt by phone with your Eingangsnummer from the Transferticket.
Bescheid contains an error: The Einkommensteuerbescheid deviates from the filed return; the Erläuterungen section explains the deviation but you disagree.
Recovery: File an Einspruch (objection) under § 347 AO within one month of delivery. Einspruch is free and reversible. If the Einspruch is unsuccessful, the Klage at the Finanzgericht is the next step.
Costs
| Item | Amount | Payment | Notes |
|---|---|---|---|
| Filing the Einkommensteuererklärung via ELSTER | €0 | N/A | Filing itself is free. ELSTER usage, Zertifikatsdatei issuance, Belegabruf, all forms, electronic transmission, and the Einkommensteuerbescheid are provided at no charge by the Finanzverwaltung. |
| Lohnsteuerhilfeverein annual membership (optional advisory) (Optional) | €52–€375 | Direct debit or transfer to the association | Per the Bundesverband Lohnsteuerhilfevereine, most associations apply a socially graduated fee scale typically ranging from €52 to €375 per year; the average sits around €150. Eligibility is restricted by § 4 Nr. 11 StBerG to employment income, pensions, Lohnersatzleistungen and limited capital-income matters. |
| Steuerberater fee (optional advisory) (Optional) | €200–€1,200 | Invoiced after the engagement; deductible in part as Betriebsausgaben or Sonderausgaben | Fees are governed by the Steuerberatervergütungsverordnung (StBVV) and scale degressively with the Gegenstandswert. A simple employee return with around €50.000 gross income typically falls in the lower end of the band; a freelancer with an Einnahmenüberschussrechnung and Gewinn near €50.000 falls in the higher end. |
| ELSTER Zertifikatsdatei | €0 | N/A | Free. The certificate is currently valid for three years and can be renewed online before expiry. |
| Verspätungszuschlag — late-filing surcharge | €25 | Set automatically by the Finanzamt and added to the Bescheid | Per § 152 AO, the surcharge for an annual declaration is 0,25 percent of the assessed tax (minus prepayments and creditable withholding) per started month of delay, with a minimum of €25 per started month and a cap of €25.000 per declaration. Only relevant if you miss the Pflichtveranlagung deadline. |
- Payment:
- N/A
- Notes:
- Filing itself is free. ELSTER usage, Zertifikatsdatei issuance, Belegabruf, all forms, electronic transmission, and the Einkommensteuerbescheid are provided at no charge by the Finanzverwaltung.
- Payment:
- Direct debit or transfer to the association
- Notes:
- Per the Bundesverband Lohnsteuerhilfevereine, most associations apply a socially graduated fee scale typically ranging from €52 to €375 per year; the average sits around €150. Eligibility is restricted by § 4 Nr. 11 StBerG to employment income, pensions, Lohnersatzleistungen and limited capital-income matters.
- Payment:
- Invoiced after the engagement; deductible in part as Betriebsausgaben or Sonderausgaben
- Notes:
- Fees are governed by the Steuerberatervergütungsverordnung (StBVV) and scale degressively with the Gegenstandswert. A simple employee return with around €50.000 gross income typically falls in the lower end of the band; a freelancer with an Einnahmenüberschussrechnung and Gewinn near €50.000 falls in the higher end.
- Payment:
- N/A
- Notes:
- Free. The certificate is currently valid for three years and can be renewed online before expiry.
- Payment:
- Set automatically by the Finanzamt and added to the Bescheid
- Notes:
- Per § 152 AO, the surcharge for an annual declaration is 0,25 percent of the assessed tax (minus prepayments and creditable withholding) per started month of delay, with a minimum of €25 per started month and a cap of €25.000 per declaration. Only relevant if you miss the Pflichtveranlagung deadline.
FAQ
General
Do I have to file, or is it voluntary?
It depends on your facts. Per § 46 Abs. 2 EStG, Pflichtveranlagung is triggered when non-wage income or Lohnersatzleistungen exceed €410, when you had wages from multiple employers simultaneously, when an Ehegatten combination uses Steuerklasse V or VI or IV mit Faktor, when a Freibetrag is entered in ELStAM, or when assessment under unbeschränkte Steuerpflicht is requested. Otherwise filing is an Antragsveranlagung under § 46 Abs. 2 Nr. 8 EStG — voluntary, with a four-year retrospective window. For tax year 2025 an Antragsveranlagung may be filed any time until 31 December 2029.
Is filing the return free?
Yes. Filing via ELSTER costs nothing; the Finanzverwaltung provides the portal, the Zertifikatsdatei, the Belegabruf service and the Bescheid at no charge. Costs only arise if you engage a Steuerberater or join a Lohnsteuerhilfeverein, both optional.
What can a Lohnsteuerhilfeverein cost and who can join?
Per the Bundesverband Lohnsteuerhilfevereine the typical socially graduated annual fee ranges from €52 to €375, with an average of around €150. Eligibility is restricted by § 4 Nr. 11 StBerG to employment income, pensions, Lohnersatzleistungen and limited capital-income matters. Freelancers and self-employed must engage a Steuerberater instead.
What does a Steuerberater charge?
Fees follow the Steuerberatervergütungsverordnung (StBVV) and scale degressively with the Gegenstandswert (subject-matter value, typically the income or its sum). A simple employee return with around €50.000 gross income commonly falls near the lower end of the €200 to €1.200 band; a freelancer with an Einnahmenüberschussrechnung and Gewinn near €50.000 commonly falls near the higher end. Fees are deductible as Betriebsausgaben (business portion) or partially as Sonderausgaben.
What is Belegabruf and is it complete?
Belegabruf — the vorausgefüllte Steuererklärung — is the free pre-fill service from the Finanzverwaltung. Per the official ELSTER information page, it covers data for the four most recent Kalenderjahre, including Stammdaten, Lohnsteuerbescheinigung from each employer, Lohnersatzleistungen, pension notifications, Kranken- and Pflegeversicherungsbeiträge, Riester- and Rürup-Beiträge, and certain capital-income data. It is convenient but not always complete — some employers transmit late and some insurance providers transmit partially. You remain responsible for verifying that all income is captured.
What are the 2026 figure-locks I should know as a newcomer?
The Grundfreibetrag rises to €12.348 per the BMF. The Arbeitnehmer-Pauschbetrag remains €1.230 per § 9a EStG — itemising Werbungskosten pays off only above this. The Entfernungspauschale rises to 38 Cent per kilometre from the first kilometre per the Steueränderungsgesetz 2025 adopted by the Bundestag on 4 December 2025.
When is the deadline?
Per Finanztip and § 149 AO, the regular Pflichtveranlagung deadline is 31 July of the following year — for tax year 2025, that is 31 July 2026. Engaging a Steuerberater or Lohnsteuerhilfeverein extends the deadline by approximately seven months (for tax year 2025: until 1 March 2027, the next business day after the calendar shift from 28 February falling on a Sonntag). Antragsveranlagung filers have four years; tax year 2025 may be filed until 31 December 2029.
How long does the Bescheid take?
Per Finanzverwaltung NRW, about 95 percent of Einkommensteuererklärungen are processed within two weeks to four months, 97 percent within five months, and 99 percent within six months. Processing begins in March each year. Returns with novel facts (first-year partial residence, Welteinkommen disclosure, side-business in addition to Lohnsteuer) often draw a manual review and add four to eight weeks.
I arrived mid-year. How is that handled?
Per § 46 Abs. 2 Nr. 7 EStG and longstanding case law, you are subject to unbeschränkte Steuerpflicht from the date you took up Wohnsitz onward. Pre-arrival foreign income is not part of the German tax base but is reported under Progressionsvorbehalt for rate-setting — the tax rate applied to the German-period income reflects worldwide income for the year. This zeitanteilige Besteuerung is well established. Skipping it usually triggers a Finanzamt query and delays the Bescheid.
What happens if I file late?
Per § 152 AO the Verspätungszuschlag for an annual declaration is 0,25 percent of the assessed tax (minus prepayments and creditable withholding) per started month of delay, with a minimum of €25 per started month and a cap of €25.000 per declaration. From a certain delay threshold the surcharge is set automatically by the Finanzamt. The system is symmetric whether the Bescheid yields a refund or a Nachzahlung — but the surcharge applies only to Pflichtveranlagung.
Will I get a refund as a first-year Steuerklasse-I employee?
Often yes, because withholding assumes full-year residence and the Grundfreibetrag is applied evenly across twelve months. A partial-year arrival means a portion of the €12.348 Grundfreibetrag goes unused under withholding and is recovered through the return. Refunds in Steuerklasse I commonly land near €1.000 to €1.100 according to the Bundesverband Lohnsteuerhilfevereine, driven by Werbungskosten exceeding the Pauschbetrag and by Sonderausgaben.
Can I file in English?
The ELSTER portal supports partial English in some surfaces; most inner pages remain in German. Several commercial tax-software products offer fuller English interfaces. Local Finanzämter generally operate in German only, and the civil-administration hotline 115 is German-only as well.
What Changed
What Changed
- New federal-parent guide for the annual income tax return covering both newcomer-employee and newcomer-freelancer tracks. Encodes the Pflichtveranlagung vs Antragsveranlagung split per § 46 EStG, the Belegabruf pre-fill workflow, and 2026 figure-locks for Grundfreibetrag (€12.348), Arbeitnehmer-Pauschbetrag (€1.230 per § 9a EStG) and Entfernungspauschale (38 Cent from kilometre 1) reflecting the Steueränderungsgesetz 2025 adopted by the Bundestag on 4 December 2025.
After This Process
- → If a refund is assessed, watch your Bankkonto for SEPA-Überweisung within a few days of Bescheid delivery
- → If a Nachzahlung is assessed, pay by the deadline shown on the Bescheid (typically four weeks) or set up a SEPA-Lastschriftmandat
- → File the next year's Einkommensteuererklärung from the same Mein ELSTER account — the Belegabruf consent and Zertifikatsdatei remain in force
- → Freelancers — diary the Umsatzsteuer-Voranmeldung schedule (monthly or quarterly) and the Jahres-Umsatzsteuererklärung deadline; coordinate with the Einkommensteuer schedule
- → Newly married or in a Lebenspartnerschaft — see the Steuerklassenwechsel guide; the optimal Steuerklasse combination affects monthly withholding but not annual liability
- → Renew the ELSTER Zertifikatsdatei before its three-year expiry — renewal is online and free
Sources
- § 25 EStG — Veranlagungszeitraum, Steuererklärungspflicht (gesetze-im-internet.de ↗)
- § 46 EStG — Veranlagung bei Bezug von Einkünften aus nichtselbständiger Arbeit (gesetze-im-internet.de ↗)
- § 9a EStG — Pauschbeträge für Werbungskosten (gesetze-im-internet.de ↗)
- § 152 AO — Verspätungszuschlag (gesetze-im-internet.de ↗)
- ELSTER — Ihr Online-Finanzamt (elster.de ↗)
- ELSTER — Belegabruf (vorausgefüllte Steuererklärung) (elster.de ↗)
- BZSt — Steuerliche Identifikationsnummer (bzst.de ↗)
- BZSt online portal — request re-issuance of the IdNr. (online.portal.bzst.de ↗)
- Bundesfinanzministerium — Steuerliche Änderungen 2026 (bundesfinanzministerium.de ↗)
- Deutscher Bundestag — Steueränderungsgesetz 2025 (bundestag.de ↗)
- Finanzverwaltung NRW — Bearbeitungszeiten (finanzverwaltung.nrw.de ↗)
- Finanztip — Steuererklärung Frist (finanztip.de ↗)
- Bundesverband Lohnsteuerhilfevereine — Beitragsinformation (bvl-verband.de ↗)
Was this helpful?
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13 sources cited last accessed 2026-05-17
T1 official portal · T2 embassy/consulate · T3 news · T4 community — higher tier wins on conflict. methodology →
- T1Bundesministerium der Justiz (gesetze-im-internet.de) — Einkommensteuergesetz 2026-05-17
§ 25 EStG (Veranlagungszeitraum, Steuererklärungspflicht): Die Einkommensteuer wird nach Ablauf des Kalenderjahres (Veranlagungszeitraum) nach dem Einkommen veranlagt. The annual return reconciles the prior Kalenderjahr; the assessment is performed by the locally competent Finanzamt.
gesetze-im-internet.de - T1Bundesministerium der Justiz (gesetze-im-internet.de) — Einkommensteuergesetz 2026-05-17
§ 46 EStG (Veranlagung bei Bezug von Einkünften aus nichtselbständiger Arbeit) lists the Pflichtveranlagung triggers in Abs. 2 — including Nr. 1 (non-wage income or Lohnersatzleistungen above 410 Euro), Nr. 2 (multiple simultaneous employers), Nr. 3a (Ehegatten with Steuerklasse V or VI or IV mit Faktor), Nr. 4 (Freibetrag entered in ELStAM above the salary threshold), and Nr. 7 (assessment under unbeschränkte Steuerpflicht). Nr. 8 is the Antragsveranlagung route for everyone else.
gesetze-im-internet.de - T1Bundesministerium der Justiz (gesetze-im-internet.de) — Einkommensteuergesetz 2026-05-17
§ 9a EStG (Pauschbeträge für Werbungskosten): for income from non-self-employed work, ein Arbeitnehmer-Pauschbetrag von 1 230 Euro is granted automatically. Itemising Werbungskosten pays off only once the actual total exceeds this Pauschbetrag.
gesetze-im-internet.de - T1Bundesministerium der Justiz (gesetze-im-internet.de) — Abgabenordnung 2026-05-17
§ 152 AO (Verspätungszuschlag): for tax declarations relating to a Kalenderjahr, the surcharge amounts to 0,25 percent per started month of delay of the assessed tax (reduced by established advance payments and creditable tax deductions), at least 25 Euro per started month, capped at 25.000 Euro per declaration.
gesetze-im-internet.de - T1ELSTER — Finanzverwaltung der Länder & des Bundes 2026-05-17
ELSTER is the official online tax-administration portal (Ihr Online-Finanzamt). It is free to use, requires no software installation, and supports filing the Einkommensteuererklärung in full. The portal offers Mein ELSTER for the general case and simplified interfaces such as einfachELSTER and einfachELSTERplus for narrower audiences.
elster.de - T1ELSTER — Finanzverwaltung der Länder & des Bundes 2026-05-17
Belegabruf (vorausgefüllte Steuererklärung) is a free service from the Finanzverwaltung that pre-fills the return with data covering the four most recent Kalenderjahre, including: Stammdaten (name, address, Konfession, Bankverbindung), employer-transmitted Lohnsteuerbescheinigung data, Lohnersatzleistungen (Arbeitslosengeld, Krankengeld, Elterngeld, Kurzarbeitergeld), pension notifications, Kranken- and Pflegeversicherung contributions, Riester- and Rürup-Beiträge, and certain capital-income data. Activation is one-off after consent.
elster.de - T1Bundeszentralamt für Steuern (BZSt) 2026-05-17
The Steuerliche Identifikationsnummer (IdNr.) is an eleven-digit lifetime number that contains no personal information, is permanently valid, and does not change with a move, name change or change of marital status.
bzst.de - T1Bundeszentralamt für Steuern (BZSt) — online portal 2026-05-17
If the IdNr. is not on hand, a re-issuance can be requested via the BZSt online portal. The number is only disclosed by post; per the BZSt: eine telefonische Mitteilung oder eine Mitteilung per E-Mail ist aus datenschutzrechtlichen Gründen nicht möglich.
online.portal.bzst.de - T1Bundesministerium der Finanzen (BMF) 2026-05-17
BMF: 2026 tax changes — the Grundfreibetrag is raised by 252 Euro to 12.348 Euro, ensuring that the existential minimum remains tax-free. The Entfernungspauschale rises uniformly to 38 Cent per kilometre from the first kilometre (previously only from the 21st). Both measures apply from 1 January 2026.
bundesfinanzministerium.de - T1Deutscher Bundestag — textarchiv 2026-05-17
Steueränderungsgesetz 2025 — the Bundestag adopted on 4 December 2025 the law that raises the Entfernungspauschale to 38 Cent from the first kilometre, removes the time limit on the Mobilitätsprämie, lowers Restaurant-Umsatzsteuer to 7 percent, and increases the Übungsleiter- and Ehrenamtspauschale to 3.300 Euro and 960 Euro respectively.
bundestag.de - T1Finanzverwaltung Nordrhein-Westfalen 2026-05-17
Finanzverwaltung NRW publishes processing-time targets: roughly 95 percent of Einkommensteuererklärungen are processed within two weeks to four months; 97 percent within five months; 99 percent within six months. Processing begins in March each year, after employers and institutions submit required data by the end of February.
finanzverwaltung.nrw.de - T3Finanztip — gemeinnützige Verbraucher-Information 2026-05-17
Finanztip on filing deadlines: the regular deadline for a Pflichtveranlagung is 31 July of the following year. Antragsveranlagung filers have four years after the end of the tax year (for tax year 2025: until 31 December 2029). Engaging a Steuerberater or Lohnsteuerhilfeverein extends the deadline by approximately seven months, with the exact calendar date depending on weekends.
finanztip.de - T2Bundesverband Lohnsteuerhilfevereine (BVL) 2026-05-17
BVL on Lohnsteuerhilfeverein membership: the average annual fee is approximately 150,00 Euro; most associations apply a socially graduated fee scale, with annual contributions typically ranging from 50,00 Euro to 400,00 Euro depending on member income. The fee may be partially deductible as Steuerberatungskosten.
bvl-verband.de