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The tax laws regulate in which cases you have to file a tax return with the tax office. Every citizen must be informed about this obligation. The tax offices provide general information as well as income tax assistance associations and tax advisors with their broader advisory services.

There is also an obligation to file a tax return if the tax office requests the submission of a tax return on its own initiative.

It makes use of this if it has indications that a situation is taxable, but no tax return has yet been submitted. This is the case, for example, if the tax office learns from a bank that interest has been paid or if the registry office informs about an inheritance.

By requesting a tax return, the tax office ensures that it can check these facts. The request is usually accompanied by a deadline. The tax return must be received by the tax office within the deadline, otherwise a late payment surcharge may be imposed.

Tax return

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If you are obliged to file an annual tax return, you must submit it to your local tax office by 31 July of the following year. If you are supported with your tax return by a tax advisor or an income tax assistance association, the submission deadline is extended to the last day of February of the year after next. In addition to the aforementioned dates, deviating (statutory) deadlines may also apply in individual cases. These result from the applicable tax laws.

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• § 149 para. 1 sentence 2 of the German Fiscal Code (AO)

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