Field help: Is there an obligation for all non-employees to submit a tax return?

Even if you do not earn income from employment, you may still be required to submit a tax return under certain conditions.

Self-employed individuals, business owners, landlords, and pensioners must submit a tax return if their income exceeds the basic allowance. A tax return is mandatory for everyone if the total income (income minus income-related expenses and/or business expenses) exceeds the following amounts:

However, it may also be beneficial in other cases to submit a tax return as a self-employed individual, business owner, landlord, or pensioner. For example, if you wish to claim a loss carryforward, you must submit a tax return for the relevant assessment year.

Since the pension reform in 2005, more and more pensioners have to pay taxes and may need to submit a tax return.