Applying for an extension to submit your tax return

If it is foreseeable that you will not meet the deadline for submitting your tax return, you have the option of applying in writing to the tax office for an extension of the deadline. You should give good reasons for your request and state a new deadline. Under certain conditions, the office will grant the request. However, you are not entitled to an extension.

Deadlines for filing tax returns:

Tax non-advised persons:

• if there is an obligation to submit the return, the tax return must generally be submitted by 31.07. of the following year (for example, for the year 2024 by 31.07.2025, for the year 2025 by 31.07.2026)
• Due to the effects of the coronavirus pandemic, the declaration for 2023 did not have to be submitted until 02.09.2024.
• Employees who are not obliged to submit a return, i.e. who voluntarily submit an income tax return, have four years to do so. This so-called application extension usually applies to employees who wish to obtain a refund of excess income tax withheld by their employer.

Persons receiving tax advice:

• if there is an obligation to submit the return, the tax return must generally be submitted by the last day of February of the year after next
• Due to the effects of the coronavirus pandemic, the tax return for 2023 had to be submitted by 02.06.2025. For 2024, the tax return must be submitted by 30.04.2026.

Requirements

There are no specific requirements.

What documents do I need?

• In principle, no documents are required.