Field help: Who is not required to submit a tax return?

Submitting a tax return is voluntary if you are not legally obliged to do so.

This applies to many employees, especially if:

• You are in tax class I and have only income from your employment.
• You are married and have chosen the IV/IV tax class combination (without the so-called factor procedure).

In these cases, your income is usually already fully taxed. You do not have to submit a tax return and the tax office will not ask you to do so.

Why voluntary submission is still worthwhile

Even if you are not obliged: In 9 out of 10 cases, there is a refund! This is because too much tax is often withheld during the year, which you can reclaim by submitting a tax return.

This means: The state owes you money – not the other way around. A tax refund is very likely!

Assessment on request – the voluntary tax return

If you voluntarily submit a tax return, this is referred to in tax law as assessment on request. You have plenty of time for this:

For the tax year 2025: You can submit the return until 31 December 2029.

This way, you can still secure a possible refund years later.