Plan your tax return (Steuererklaerung)
A German income-tax return (Steuererklaerung) is mandatory for some people and purely optional for others, and knowing which camp you are in saves both penalties and missed refunds. For employees who are not obliged to file, submitting voluntarily is often well worth it, because expats in particular tend to have deductible costs (relocation, a second household for work, language courses) that produce a refund. Most returns are filed electronically through the tax authorities' free ELSTER portal, with consumer tax apps and a Steuerberater as alternatives. The mandatory deadline for the 2025 return filed without professional help is 31 July 2026, while voluntary filers have four years, until 31 December 2029, to claim a refund.
Mandatory versus voluntary filing
Not everyone has to file. Many single employees on standard tax class I with only salary income are not obliged to, because their tax is already settled through monthly payroll withholding. You generally become obliged to file (Pflichtveranlagung) when your situation is more complex: for example if you had multiple employers at once, received wage-replacement benefits over 410 euros (such as parental or short-time-work allowance), have significant untaxed side income, are married in tax-class combination III/V or IV with factor, or earned income abroad.
If you are not obliged, you can still file voluntarily (Antragsveranlagung). For employees this is frequently profitable, because deductions you claim can trigger a refund of tax already withheld. There is little downside to checking, since a voluntary filer who would have to pay more can, in many cases, simply not file.
Deadlines you need to know
For a mandatory return, the 2025 tax year must be filed by 31 July 2026 if you prepare it yourself. If a Steuerberater (tax adviser) or recognised filing service prepares it for you, the deadline is extended, typically into the following year.
For a voluntary return, you have a generous four-year window. The 2025 return can be submitted voluntarily up to 31 December 2029. That means even if you missed earlier years, you can usually still go back and claim refunds for several past years, which is especially valuable for expats who did not realise they were leaving money on the table.
How to file: ELSTER, apps and advisers
The official route is ELSTER (Mein ELSTER), the tax authorities' free online portal. You register once (the activation code arrives by post, so allow a week or two), then complete and submit your return electronically. ELSTER is comprehensive but the interface is in German and assumes some familiarity with the forms.
If you want something easier, several consumer tax apps and websites guide you through questions in English and submit to the tax office for you for a modest fee, which is popular with expats. For genuinely complex cases (cross-border income, self-employment, foreign assets) a Steuerberater is worth the cost and also buys you the extended filing deadline. Whichever route you choose, keep your receipts and documents in case the Finanzamt asks.
Why expats often get refunds
Expats frequently incur exactly the kinds of costs the German system rewards. Job-related relocation expenses (Umzugskosten) can be claimed as income-related expenses (Werbungskosten), either with receipts or via a flat-rate allowance. If you maintain a second home for work while your main household is elsewhere, the rules on a double household (doppelte Haushaltsfuehrung) allow deductions for the second rent (capped at 1,000 euros per month), trips home and initial setup costs.
Other commonly overlooked deductions include commuting costs, work equipment, employer-required language courses, and certain insurance contributions. Because your monthly payroll withholding does not account for any of these, claiming them on the return is what generates the refund. The combination of deductible relocation in your arrival year and ongoing work-related costs is why a voluntary return so often pays for itself.
- 1Determine whether you are obliged to file or filing voluntarily based on your income and tax-class situation.
- 2Note the relevant deadline: 31 July 2026 if mandatory and self-prepared, or up to 31 December 2029 for a voluntary 2025 return.
- 3Gather documents: wage statement (Lohnsteuerbescheinigung), receipts for relocation, double household, commuting and work costs.
- 4Register for Mein ELSTER (allow time for the postal activation code) or choose a tax app or Steuerberater.
- 5Complete and submit the return, claiming all eligible deductions.
- 6Keep supporting documents in case the Finanzamt requests them, and check the assessment notice (Steuerbescheid) when it arrives.
- ELSTER - official electronic tax filing portal
- Finanzamt NRW - filing obligations and deadlines
- Make it in Germany - taxes in Germany
- Handbook Germany - income tax and tax return
General information for expats in Germany, not individual advice. Rules and figures change; verify against the official sources above and your own situation.