Prerequisites
You are always free to file an income tax return voluntarily. In certain cases, you are required to do so.
If you have been requested to do so by the tax office, you are obliged to submit an income tax return.
If a tax-free allowance has been entered for your wage tax deduction, you usually have to submit an income tax return as soon as your annual salary exceeds a certain limit.
Exceptions apply only to the following tax-free allowances:
- Lumpts allowance for people with disabilities
- Lump sum for surviving dependents
- Child tax allowance
The income thresholds for taxable earnings are regularly adjusted and can change from year to year. You are required to file an income tax return if your total earnings in a given year exceeded the threshold.
Documents required
Submit supporting documents with your income tax return only if explicitly instructed to do so in the forms and instructions. You must keep all other supporting documents and submit them only if requested by the tax office. Generally, you can submit supporting documents by mail, email, fax, or in person at the tax office. You can usually submit copies of the original documents.
Please note
Even if you are not required to file an income tax return, you can still do so voluntarily. Any overpaid taxes can only be refunded this way.
Since 2019, you can prepare your income tax return much more easily than before. The relevant online and paper forms have been modernized, so that much of the information can now be automatically entered.
You generally submit your income tax return to the tax office in whose district you live. If you submit your income tax return online, this happens automatically. Alternatively, you can also submit your paper income tax return to any other tax office in Hamburg. There, it will only be received and forwarded, not processed. If you have any questions about your tax case, always contact your responsible tax office directly. Only they can review and process your case.
If you fail to submit your income tax return on time, the responsible tax office may impose a late-filing penalty or a fine. Your tax base may also be estimated by the responsible tax office.
Deadlines
- If you file your income tax return voluntarily, you must submit it no later than four years after the end of the relevant tax year. (Example: For the 2021 tax year, the deadline is December 31, 2025.)
- If you are required to file an income tax return and
- If you complete these yourself, you must submit them by July 31st of the following year (example: for the year 2024 by July 31st, 2025).
- If a tax office or a wage tax assistance association prepares your income tax return for you, it must be submitted no later than February of the year after next.
You can request an extension of the deadline from the relevant authority before the regular deadline expires.
As an employer, insurance company or other institution, you have until the end of February of the following year to electronically transmit tax data such as wage tax statements, pension statements or contribution data for retirement provision (Riester/Rürup) and health and long-term care insurance to the tax authorities.
