Apply for an extension for your income tax return

Voraussetzungen

• You must file an income tax return.
• You are unable to meet the specified deadline through no fault of your own.

Benötigte Unterlagen

Zu Beachten

• Please contact the information desk of your local tax office.
• A tax office that is not responsible for your case cannot answer any questions about your tax situation. You also cannot view any documents there.
• The general deadlines for filing income tax returns are as follows:
• The deadline for your tax return depends on whether you are required to file and whether a tax advisor submits the return.
• The period begins at the end of the year in which you received wages.
• If you are not required to file an income tax return:
  • You can submit your income tax return retroactively within 4 years.
  • The period begins at the end of the year in which you received the wages.
• If you are required to file an annual income tax return:
  • You must submit your tax return by July 31st of next year.
  • Example: The deadline for filing the income tax return for 2025 is July 31, 2026.
• If you are required to file a tax return and it is prepared by a tax advisor or a wage tax assistance association:
  • The tax return must be submitted by the last day of February of the year after next.
  • Example: The income tax return for the year 2025 must be submitted by February 28, 2027.
  • The deadline does not apply if the tax return is expressly requested beforehand.

Due to the Corona pandemic, the filing deadlines for the tax periods 2020 to 2024 were extended as follows:

• The following filing deadlines apply for the 2020 tax period:
  • Taxpayers not receiving advice: 1 November 2021
  • Taxpayers advised: August 31, 2022
• The following filing deadlines apply for the 2021 tax period:
  • Taxpayers not receiving advice: 1 November 2022
  • Taxpayers advised: August 31, 2023
• The following filing deadlines apply for the 2022 tax period:
  • Taxpayers not receiving advice: 2.10.2023
  • Taxpayers advised: July 31, 2024
• The following filing deadlines apply for the 2023 tax period:
  • Taxpayers not receiving advice: 2.9.2024
  • Taxpayers receiving advice: June 2, 2025
• The following filing deadlines apply for the 2024 tax period:
  • Taxpayers not receiving advice: 31.7.2025
  • Taxpayers receiving advice: April 30, 2026

Fristen

Submit your request for an extension before the regular deadline expires.

Verfahrensablauf

• You apply for an extension from the responsible authority.
• The responsible authority will examine your application.
• You will receive confirmation of the extension.
• If you have requested a tacit extension, your request will be accepted if you do not receive a rejection.

Dauer

The processing time depends on the individual case.

Gebühren

no

Rechtsbehelf

Objection

Rechtsgrundlage

Section 149 of the Tax Code (AO)


https://www.gesetze-im-internet.de/ao_1977/__149.html