Whoever must file has until 31 July 2026 for the year 2025. Voluntary returns may go back four years, objections one month. All the deadlines that count in 2026.
In short
- Mandatory filing for 2025: 31 July 2026, with a tax adviser 1 March 2027.
- Voluntary filing for 2022: until 31 December 2026.
- Objection to the assessment: one month after notification, that is three days after posting.
- Late surcharge: 0.25 percent of the tax, at least €25 per month.
Filing deadlines
For the tax year 2025 the mandatory deadline ends on 31 July 2026. Whoever engages a tax adviser or wage tax assistance association has until 1 March 2027, because 28 February is a Sunday. Farmers have different deadlines. Whoever cannot meet the deadline applies in writing for an extension with reasons before it expires; the tax office usually grants it unless it has already sent a reminder.
Voluntary returns
Whoever is not obliged has four years. The return for 2022 must reach the tax office by 31 December 2026, for 2023 by the end of 2027, for 2024 by the end of 2028. Receipt counts, not dispatch; with ELSTER the transmission confirmation counts.
Late surcharge
If a mandatory filing is missed, the tax office automatically sets a late surcharge: 0.25 percent of the assessed tax per month started, at least €25, at most €25,000. With a refund the tax office can waive it but does not have to. Whoever files nothing for two years receives an estimated assessment, which is almost always too high.
Objection
After the assessment you have one month to object. The period starts three days after posting or after provision in the ELSTER mailbox. An objection costs nothing, needs no reasons in the first step and does not stop the payment obligation; for that you additionally apply for suspension of enforcement. Forgotten receipts can be submitted with the objection. After the period only a simple amendment for obvious errors or an application for correction remains.
Other dates in the year
By 15 December: request a loss certificate from the bank if you hold portfolios at several institutions. By 31 December: adjust exemption orders for the following year, pay tradesmen’s invoices that should fall into the current year, transfer donations, make special payments into Riester or Rürup. Advance payments for the self-employed: 10 March, 10 June, 10 September, 10 December. Property tax: 15 February, 15 May, 15 August, 15 November.
Retention
Private individuals only need to keep receipts until the assessment becomes final, that is one month after it. Tradesmen’s invoices two years, receipts for capital income and property much longer, because they are needed on a later sale. Whoever has more than €500,000 of capital income a year must keep records for six years.
Try it yourself
Income Tax CalculatorEnter taxable income, read off tax, marginal rate and average rate, with joint assessment.Frequently asked questions
Does the deadline also apply to ELSTER users?
Yes, the deadline is independent of the route. ELSTER, however, shows the receipt confirmation with a timestamp immediately.
Can I still change an assessment after the objection period?
Only in exceptions: obvious inaccuracies, new facts without gross negligence, or if the assessment is subject to review.
What happens if I have to pay tax?
The amount is due one month after the assessment. After that, late payment surcharges of one percent a month apply. Instalments or deferral are possible on application.
Share
