Taxes & FinanceUpdated October 2026 · 7 min read

Filing a German income tax return in 2026

Whether you must file depends on your income, tax class and other circumstances. This guide explains the main rules, deadlines and steps for newcomers. Information current on 26 October 2026.

In brief: The standard mandatory deadline for 2025 ended on 31 July 2026. If you missed it, act promptly and ask the tax office for an extension; it is not automatic. A tax-advised 2025 return is due by 1 March 2027.

Who typically has to file?

Typical cases include more than €410 in untaxed income or more than €410 in wage-replacement benefits. Filing may also be required with multiple employers and tax class VI, or when the tax office requests a return.

Married couples may typically have to file when both spouses earned wages and used tax classes III/V or IV with factor. Your individual situation is decisive.

Deadlines to know

The mandatory 2025 deadline was 31 July 2026. You can request an extension from the tax office, but it is not automatic. With professional tax advice, the 2025 deadline is 1 March 2027.

A mandatory 2026 return is due by 2 August 2027 because 31 July falls on a Saturday. A voluntary 2022 return must arrive by 31 December 2026.

File online with ELSTER

Mein ELSTER is the tax administration’s free online portal. Registration may take up to two weeks, so create your account early.

You normally keep receipts instead of submitting them with the return. Send them only if the tax office asks for them.

Allowances and commuting in 2026

The 2026 basic tax-free allowance is €12,348. The commuting allowance is €0.38 for each full kilometre of the one-way distance, starting with the first kilometre.

Work expenses provide an additional effect only insofar as the total exceeds the employee lump sum. Filing does not guarantee a refund.

Foreign income matters

Income from outside Germany may affect German tax or the tax rate through progression. Specialist advice can be useful for cross-border situations.

Before submitting, check the tax year, personal data, wage statements, wage-replacement benefits, foreign income and claimed expenses.

Step by step

  1. 1
    Check whether filing is mandatory

    Review common mandatory cases and any request from the tax office.

  2. 2
    Identify the correct deadline

    Distinguish between mandatory, voluntary and tax-advised filing.

  3. 3
    Register for ELSTER early

    Allow up to two weeks for free registration.

  4. 4
    Submit and retain receipts

    Check all entries and keep supporting documents for possible questions.

Frequently asked questions

What if I missed the 2025 deadline?

File as soon as possible. You may request an extension from the tax office, but it is not automatic.

What is the tax-advised 2025 deadline?

The deadline is 1 March 2027.

Can I still file voluntarily for 2022?

Yes. It must reach the tax office by 31 December 2026.

Must I send all receipts?

Usually not. Keep them and provide them if requested.

Does filing guarantee a refund?

No. The result depends on income, tax already paid, expenses and other personal details.

Official sources

Note: This overview is not personal tax advice. Information current on 26 October 2026. Duties and deadlines depend on the tax year and your situation; an extension is not automatic.