Submitting your income tax return

What deadlines must be paid attention to?

Persons not advised for tax purposes:
If you are obliged to submit an income tax return, you must generally submit the return to the tax office by 31.07. of the following year. The tax return for 2024 must be submitted by 31.07.2025. The submission deadline for 2025 is 31.07.2026.
However, due to the effects of the coronavirus pandemic, the tax return for 2023 had to be submitted by 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 (example: assessment period 2022; end of submission deadline = 31.12.2026). This so-called application extension usually applies to employees who wish to obtain a refund of excess income tax withheld by their employer.

Tax advisors:
If you are obliged to submit an income tax return and are seeking tax advice, the submission deadline is generally extended to the last day of February of the year after next.
Due to the effects of the coronavirus pandemic, the submission deadline for 2023 has been extended to 02.06.2025. For 2024, the return must be submitted by 30.04.2026.

How long does it take to process

The processing time depends on the time of submission and the scope of the tax return.

What are the costs?

gebührenfrei