(2024) Who is required to submit a tax return?

In some cases, submitting a tax return is legally mandatory.

The obligation to submit mainly affects employees with additional income or special wage tax situations.

Typical cases in which you must submit a tax return:

• You received wage replacement benefits of more than 410 Euro in the year – for example, parental allowance, sickness benefit or unemployment benefit.
• You had multiple employers at the same time (tax class VI).
• You and your spouse chose the tax class combination III/V or IV with factor method.
• In addition to your salary, you earned additional income over 410 Euro – e.g. from rental, pension or self-employment.
• You were requested by the tax office to submit a return.

What is the deadline?

If you are obliged to submit and you complete your tax return yourself, the following deadline applies for the tax year 2024:

Submission deadline: 31 July 2025

Tip:

If you are unsure whether you need to submit a tax return, it is best to ask your local tax office.