Since February 2022, the Federal Government (Bundesregierung) and the Federal Council (Bundesrat) have been debating the draft law for the Fourth Corona Tax Relief Act. On 19th May 2022, the Fourth Corona Tax Relief Act was now passed in the Federal Parliament (Bundestag) by the coalition and with the consent of the CDU. In addition to further support measures to cope with Corona, the law also included new deadlines for the submission of current and future tax returns.
Deadline: September 30, 2023
If you have to file a tax return, this year you should note 30th September 2023, instead of 31st July 2023, for the submission. Until then, you have time to submit your documents for the tax return 2022 to your relevant tax office.
Taxpayers who use the services of a tax advisor will also be given more time. For them, the deadline for the tax year 2022 is extended again from 28th February 2024, to 31st July 2024. For the tax return 2021, the deadline has also already been set for 31st August 2023.
Those who file their tax returns voluntarily can, as before, take their time until 31st December 2026.
Deadlines for filing your tax returns have been changed due to Corona:
| If you… | … submit your tax return voluntarily: |
… must submit a tax return (with a tax adviser) |
|---|---|---|
| For the tax year 2020 | 31.12.2024 | 31.10.2021 (31.05.2022) |
| For the tax year 2021 | 31.12.2025 | 31.10.2022 (31.08.2023) |
| For the tax year 2022 | 31.12.2026 | 30.09.2023 (31.07.2024) |
| For the tax year 2023 | 31.12.2027 | 31.08.2024 (31.05.2025 |
In our blog you will find more information on the topic of tax returns:
- Missed the deadline? This is how you can apply for a deadline extension!
- Short-time allowance (Kurzarbeitergeld): Obligation to file a tax return
- We help during the Corona crisis
- Cheating while doing your German tax return
- Why should I submit a tax return in Germany?
- File an objection to the tax assessment notice (Steuerbescheid)