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Extension of deadline for submitting income tax returns

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Deadline for submitting the declaration cannot be met - Request for an extension of the deadline

Competent Department

Basic information

If it is foreseeable that you will not be able to meet the statutory deadline for filing the tax return, the tax office may extend this deadline upon your request under certain circumstances.
Tax return filing deadlines:
Non-advised taxpayers:

  • if there is an obligation to file the return, the tax return must generally be filed by July 31 of the following year (e.g., for the 2020 assessment period, by July 31, 2021
  • for the 2021 assessment period, by July 31, 2022)
  • however, due to the impact of the Corona pandemic, these filing deadlines for the 2020 to 2023 assessment periods have been extended by law as follows:

    assessment period
    2020 NOV. 01, 2021
    2021 NOV. 01.2022
    2022 02.10.2023
    2023 02.09.2024

  • Employees for whom there is no obligation to file a return, i.e. who file an income tax return voluntarily, have four years to do so. This so-called application extension usually concerns employees who want to obtain a refund of excess income tax withheld by their employer.

Tax advised persons:

  • if there is an obligation to file the return, the tax return must generally be filed by the last day of February of the second subsequent year (e.g., for the 2020 assessment period by Feb. 28, 2022, for the 2021 assessment period by Feb. 28, 2023
  • however, due to the impact of the Corona pandemic, these filing deadlines for the 2020 to 2024 assessment periods have been extended by law as follows:

    assessment period
    2020 31.08/2022
    2021 08/31/2023
    2022 07/31/2024
    2023 02.06.2025
    2024 04/30/2026