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Prerequisites

Income from

• Agriculture and forestry,
• commercial enterprise,
• self-employed work,
• dependent employment,
• Capital assets
• Rental and leasing as well as
• other income such as income from a pension from the statutory pension insurance or income from private sales transactions.

Documents required

Income tax return

Please note

No

Deadlines

• The deadline for submitting the income tax return is July 31 of the following year


• If the tax return is prepared by a tax advisor or a wage tax assistance association, the deadline for submission is February 28/29 of the second following year


• Without the obligation to file a tax return, the deadline ends four years after the end of the calendar year.

Procedure

• The income tax to be paid is determined by applying the tax rate to the taxable income.
• Your personal performance is taken into account through numerous regulations (e.g. allowances, tax allowances, flat-rate amounts, special expenses, extraordinary burdens, variable tax rate).
• Expenses for living expenses (e.g. regular expenses for food, clothing, housing) may not be deducted as business expenses or advertising expenses.

Processing time

The processing time depends on the individual case.

Fees

No

Legal remedies

• objection


• Complaint before the Finance Court

Legal basis

Income Tax Act (EStG)