Fristverlängerung zur Abgabe der Einkommensteuererklärung

Deadline for submitting the declaration cannot be met - request for extension of deadline

If it is foreseeable that you will not be able to meet the statutory deadline for submitting your tax return, the tax office can extend this deadline at your request under certain circumstances.

Use the ELSTER contact form to contact your tax office electronically. You can address many requests to your tax office electronically, such as the subsequent submission of documents for your tax return, notification of a change of personal address or an application for an extension of the deadline.

You can find the link to the Elster contact form under "Further information" - "Where can I find out more? - "Elster contact form".

Deadlines for submitting tax returns:

Tax non-advised persons:

• if there is an obligation to submit the return, the tax return must generally be submitted by 31.07. of the following year (e.g. for the 2020 assessment period by 31.07.2021, for the 2021 assessment period by 31.07.2022)

• However, due to the effects of the coronavirus pandemic, these submission deadlines for the 2020 to 2023 assessment periods have been extended by law as follows:
  
  Assessment period
  2021 01.11.2022
  2022 02.10.2023
  2023 02.09.2024
  2024 31.07.2025
  2025 31.07.2023

• Employees who are not obliged to submit a return, i.e. who voluntarily submit an income tax return, have four years to do so. This so-called application extension usually applies to employees who wish to obtain a refund of excess income tax withheld by their employer.

Persons receiving tax advice:

• if there is an obligation to submit the return, the tax return must generally be submitted by the last day of February of the second following year (e.g. for the 2020 assessment period by 28.02.2022, for the 2021 assessment period by 28.02.2023)
  
  
• However, due to the effects of the coronavirus pandemic, these submission deadlines for the 2020 to 2024 assessment periods have been extended by law as follows:
  
  Assessment period
  2021 31.08.2023
  2022 31.07.2024
  2023 02.06.2025
  2024 30.04.2026
  2025 01.03.2027
  

If it is not possible for you to meet the filing deadline for the respective assessment period, you can apply to your tax office for an extension of the deadline. Requests for extension of the deadline must be submitted in writing only to the relevant tax office, stating valid reasons. Requests must be sent in writing by mail or fax.

No deadline extensions will be granted by telephone.

Those who use the Elster procedure can also submit a deadline extension via ELStER.

Requests for extensions of the deadline should be addressed to the tax office where the person making the request is held for tax purposes.