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Income tax return, submission deadline, deadline extension

Submission deadline: The application for assessment of income tax can be submitted to the tax office retrospectively (by submitting the tax return) within the general assessment period of four years. The period begins at the end of the...

Submission deadline:
The application for assessment of income tax can be submitted to the tax office retrospectively (by submitting the tax return) within the general assessment period of four years. The period begins at the end of the calendar year in which the wages were received.

Important: The deadline for taxpayers who are legally obliged to submit an annual income tax return is July 31 of the following calendar year.
Example: Income tax return for 2019, submission deadline July 31, 2020

If tax returns are prepared by a tax advisor or income tax aid association, they must be submitted by the last day of February of the calendar year following the following year at the latest.
Example: Income tax return for 2018, deadline 02/29/2020
This does not apply if the tax return is expressly requested in advance.

Deadline extension:
If the income tax return cannot be submitted on time, an application for an extension of the deadline is possible. This must be sent to the responsible tax office and must contain a reason for the extension of the deadline as well as the expected submission date. It is advisable to apply for a so-called tacit deadline extension. Then the tax office only gives an answer if it should reject this application.

Important notes

Prerequisites

You want (or have to) submit an income tax return.

Documents required

For the extension of the deadline: Informal application stating the tax number.

Please note

Due to the corona pandemic, the submission deadlines for the tax periods 2020 to 2024 have been extended as follows:

The following deadlines apply for the 2020 tax period:
  • Non-advised taxpayers: 1.11.2021
  • Advised taxpayers: 31.8.2022

The following submission deadlines apply to the 2021 tax period:
  • Non-advised taxpayers: 1.11.2022
  • Advised taxpayers: 31.8.2023

The following submission deadlines apply to the 2022 tax period:
  • Non-advised taxpayers: 10/02/2023
  • Advised taxpayers: 31.7.2024

The following submission deadlines apply to the 2023 tax period:
  • Non-advised taxpayers: 2.9.2024
  • Advised taxpayers: 2.6.2025

The following submission deadlines apply to the 2024 tax period:
  • Non-advised taxpayers: 31.7.2025
  • Advised taxpayers: 30.4.2026

For the 2025 tax period, the statutory submission deadlines apply again:
  • Non-advised taxpayers (§ 149 Para. 2 Sentence 1 AO): July 31, 2026
  • Advised taxpayers (§ 149 Paragraph 3 AO): 03/01/2027
The tax returns for years up to and including 2017 had to be submitted by May 31st. or in the case of taxpayers with tax advice by 31.12. be submitted in the following year.

For information on the obligation to file income tax returns for employees, see the links.
In addition to the information and acceptance point of the responsible tax office, the information and acceptance points of the other Hamburg tax offices can also be visited. The non-responsible tax office has no access to the procedure and inquiries about the specific tax case cannot be answered.

Deadlines

There are no further deadlines.

Procedure & Fees

Procedure

Submit your income tax return within the statutory deadline if you are required to do so. Submit a reasoned request for an extension of the deadline before the deadline expires.

Processing time

The processing time depends on the individual case.

Fees

No

Legal notes

Legal basis

§ 149 AO

Public Service Disclaimer

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