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Who is not required to submit a tax return?

Submitting a tax return is voluntary if you are. 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 tax class combination IV/IV (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 to: In 9 out of 10 cases, there is a refund! This is because often too much tax has been 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!

Application assessment – the voluntary tax return

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

For the tax year 2024: You can submit the return until 31 December 2028.

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

Who is not required to submit a tax return?