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Einkommensteuererklärung, Abgabefrist, Fristverlängerung

Hamburg • 99102008000000 • Typ 3a

Leistungsschlüssel

99102008000000

Leistungsbezeichnung

<div lang="en-x-mtfrom-de">Income tax return, submission deadline, deadline extension</div>

Leistungsbezeichnung II

<div lang="en-x-mtfrom-de">Income tax return, submission deadline, deadline extension</div>

Leistungstypisierung

Typ 3a

Begriffe im Kontext

<div lang="en-x-mtfrom-de">Submission of income tax return</div> (Synonym), <div lang="en-x-mtfrom-de">general assessment period</div> (Synonym), <div lang="en-x-mtfrom-de">Deadline extension</div> (Synonym), <div lang="en-x-mtfrom-de">Deadline extension / retroactive submission options</div> (Synonym), <div lang="en-x-mtfrom-de">Est declaration - submission deadline</div> (Synonym), <div lang="en-x-mtfrom-de">retroactive submission options</div> (Synonym), <div lang="en-x-mtfrom-de">Tax return - submission deadline, deadline extension</div> (Synonym)

Leistungstyp

nicht vorhanden

SDG Informationsbereiche

nicht vorhanden

Lagen Portalverbund

nicht vorhanden

Einheitlicher Ansprechpartner

Nein

Fachlich freigegeben am

07.06.2022

Fachlich freigegeben durch

nicht vorhanden

Handlungsgrundlage

§ 149 AO

Teaser

The deadlines for submitting income tax returns are shown below.

Volltext

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.

Erforderliche Unterlagen

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

Voraussetzungen

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

Kosten

Gebühr: Es fallen keine Kosten an

Verfahrensablauf

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.

Bearbeitungsdauer

The processing time depends on the individual case.

Frist

There are no further deadlines.

Weiterführende Informationen

Hinweise

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.

Rechtsbehelf

  • objection

Kurztext

  • If you are required to file an income tax return, the deadline is July 31st. of the following year
  • You can apply for an extension of the deadline by stating objective aspects

Ansprechpunkt

If you want to find out exactly who is responsible for your request, please follow the link to Authority finder Hamburg

Zuständige Stelle

Tax offices

Formulare

nicht vorhanden

Ursprungsportal