Tax return deferral
If it is foreseeable that you will not be able to meet the statutory deadline for submitting your tax return, the tax office can extend this deadline at your request under certain circumstances.
Use the ELSTER contact form to contact your tax office electronically. You can address many requests to your tax office electronically, such as the subsequent submission of documents for your tax return, notification of a change of personal address or an application for an extension of the deadline.
You can find the link to the Elster contact form under "Further information" - "Where can I find out more?" - "Elster contact form".
Deadlines for submitting tax returns:
Tax non-advised persons:
- if there is an obligation to submit the return, the tax return must generally be submitted by 31.07. of the following year (e.g. for the 2020 assessment period by 31.07.2021, for the 2021 assessment period by 31.07.2022)
- However, due to the effects of the coronavirus pandemic, these submission deadlines for the 2020 to 2023 assessment periods have been extended by law as follows
Assessment period
2021 31.10.2022
2022 02.10.2023
2023 02.09.2024
2024 31.07.2025
2025 31.07.2026 - Employees who are not obliged to submit a return, i.e. who voluntarily submit an income tax return, have four years to do so. This so-called application extension usually applies to employees who wish to obtain a refund of excess income tax withheld by their employer.
Persons receiving tax advice:
if there is an obligation to submit the return, the tax return must generally be submitted by the last day of February of the second following year (e.g. for the 2020 assessment period by 28.02.2022, for the 2021 assessment period by 28.02.2023)However, due to the effects of the coronavirus pandemic, these submission deadlines for the 2020 to 2024 assessment periods have been extended by law as follows
Assessment period
2021 31.08.2023
2022 31.07.2024
2023 02.06.2025
2024 30.04.2026
2025 01.03.2027
Deadlines for filing tax returns can be extended upon request.
The application and, if applicable, documents to prove the reason for the impediment.
The reasons that prevent you from meeting the deadline must be stated.
If you are unable to meet the deadline for submitting your tax return, you can apply to your tax office for an extension. Requests for deadline extensions must be made in writing to the relevant tax office, stating valid reasons. Applications must be sent in writing by post or fax.
No deadline extensions will be granted by telephone.
If you use the Elster procedure, you can also submit a deadline extension via ELSTER.
None. An application must be submitted in good time before the statutory submission deadline in order to avoid any further procedural actions by the responsible tax office. This includes, for example, reminders and threats of penalty payments.
Ministry of Finance and Science
Your contact is the tax office to which you have to submit your tax return.
The text was automatically translated based on the German content.
Deadlines for filing tax returns can be extended upon request.
The application and, if applicable, documents to prove the reason for the impediment.
The reasons that prevent you from meeting the deadline must be stated.
If you are unable to meet the deadline for submitting your tax return, you can apply to your tax office for an extension. Requests for deadline extensions must be made in writing to the relevant tax office, stating valid reasons. Applications must be sent in writing by post or fax.
No deadline extensions will be granted by telephone.
If you use the Elster procedure, you can also submit a deadline extension via ELSTER.
None. An application must be submitted in good time before the statutory submission deadline in order to avoid any further procedural actions by the responsible tax office. This includes, for example, reminders and threats of penalty payments.
Ministry of Finance and Science
Your contact is the tax office to which you have to submit your tax return.
The text was automatically translated based on the German content.