By when do I have to submit my tax return?
For the 2018 tax return, the submission deadlines were legally extended by two months. This also applies to the 2022 tax return:
- For citizens who prepare their tax return themselves, the submission deadline is extended by 2 months from 31 May to 31 July of the following year (§ 149 para. 2 AO). The 2022 tax return must therefore be submitted by 31 July 2023.
- Citizens who are advised by a tax advisor or income tax assistance association also have two more months to submit their return. While under the previous "deadline decree" an extension beyond 31 December of the following year was only possible on the basis of justified individual applications, there is now time until the end of February of the second following year, i.e. for the year 2022 until 28 February 2024 (§ 149 para. 3 and 4 AO).
But beware: The tax authorities have the option of the so-called advance request. You may therefore have to submit your tax return before the dates mentioned. In any case, high late fees are threatened for late submissions. Their imposition is no longer at the discretion of the tax officer but is mandatory.
Due to the significant burdens caused by the coronavirus pandemic, the deadlines for submitting income, corporation, trade, and VAT returns have been repeatedly extended - and once again now by the "Fourth Coronavirus Tax Assistance Act".
1. 2020 tax return
For taxpayers who prepare their tax return themselves, the submission deadline was extended by 3 months from 31 July 2021 to 31 October 2021. If the tax return is prepared by a tax advisor or income tax assistance association, the new submission deadline is 6 months later, i.e. on 31 August 2022.
2. 2021 tax return
For taxpayers who prepare their tax return themselves, the submission deadline is extended by 3 months from 31 July 2022 to 31 October 2022. If the tax return is prepared by a tax advisor or income tax assistance association, the new submission deadline is 6 months longer and ends instead of 28 February 2023 on 31 August 2023.
3. 2022 tax return
For taxpayers who prepare their tax return themselves, the submission deadline is extended by 2 months from 31 July 2023 to 30 September 2023. If the tax return is prepared by a tax advisor or income tax assistance association, the new submission deadline is 5 months longer and ends instead of 29 February 2024 on 31 July 2024.
4. 2023 tax return
For taxpayers who prepare their tax return themselves, the submission deadline is extended by 1 month from 31 July 2024 to 31 August 2024. If the tax return is prepared by a tax advisor or income tax assistance association, the new submission deadline is 3 months longer and ends instead of 28 February 2025 on 31 May 2025.
5. 2024 tax return
For taxpayers who prepare their tax return themselves, there is no longer an extension. If the tax return is prepared by a tax advisor or income tax assistance association, the new submission deadline is 2 months longer and ends instead of 28 February 2026 on 30 April 2026.
Note: For the sake of completeness, it should be noted that the deadlines mentioned above are postponed to the end of the next working day if they fall on a Sunday, a public holiday, or a Saturday. Example: 31 October 2022 is a public holiday in some federal states. Thus, the deadline for submitting the 2021 tax return in these federal states is postponed to 1 November 2022.
Submission deadlines for the tax return
Apply for an extension
However, if you can foresee that your tax return will not be ready in the next few weeks, it is better to apply for an extension sooner rather than later. This application should actually be submitted before 31 July 2023 and there is no entitlement for the tax office to grant it. It is best to apply for a tacit extension; if you do not hear anything further, your application has been approved. It is important that you provide reasons for your request. These include, for example, a move, a business trip, illness, or missing documents. If the tax office accepts the extension, you usually have until 31 December 2024 at the latest.
Tax advisor ensures extension
If you have commissioned a tax advisor or income tax assistance association, you are in luck. The deadline is then automatically extended to 28 February 2024, unless the tax office explicitly requests an earlier submission. The reason for the later date is simple: it is not reasonable to expect tax experts to do all the work in the first five months of the year.
Eventually, the reminder will come
If you do not respond, the tax office will sooner or later send you a reminder and set a deadline. You should take this date seriously, otherwise, a penalty payment may be imposed, and a hefty late fee may be incurred. It is better to get in touch in good time.
Voluntary submission allows more time
If you are one of those who are not obliged to submit a tax return, none of this needs to concern you. The tax office does not expect money from you but will probably have to refund some. For this very reason, however, it is advisable not to put off the income tax return. Legally, you have long enough: in the case of voluntary assessment, there are generally four years in which the tax return can (but does not have to) be submitted.
Your tax return for 2022 must therefore be received by 31 December 2026 – not a day later, otherwise all the work is for nothing. However, it is better not to exhaust the time limit but to take care of it early. Experience shows that it is easier to gather the necessary documents in the following year than three years later. Moreover, it is about money – who wants to wait four years for the refund?
(2022): By when do I have to submit my tax return?
