Einkommensteuererklärung

Einkommensteuererklärung, commonly known as the German income tax return, is a mandatory declaration filed annually by individuals and businesses in Germany to determine their income tax liability. It is a crucial component of the German tax system, ensuring that taxpayers contribute their fair share to public services. The declaration details all sources of income earned during the previous calendar year, including wages, salaries, self-employment income, rental income, and capital gains.

Taxpayers are required to submit their Einkommensteuererklärung by a specific deadline, which is typically July 31st of the following year. However, if the return is prepared by a tax advisor, the deadline is extended. The Finanzamt, or tax office, is responsible for processing these declarations and issuing a tax assessment notice (Steuerbescheid). This notice specifies the amount of tax owed or the refund due to the taxpayer.

There are various forms and annexes within the Einkommensteuererklärung, depending on the taxpayer's individual circumstances and income types. For example, employees typically use the "Mantelbogen" and specific annexes for wage income, while self-employed individuals will need additional forms for their business activities. Many taxpayers opt to use tax software or seek assistance from tax advisors to navigate the complexities of the declaration and ensure accuracy. The purpose of the Einkommensteuererklärung is to achieve tax fairness and to provide the government with the necessary revenue for public expenditure.