By when you have to submit your tax return to the tax office depends on whether you do this voluntarily or whether you are obliged to submit it. We explain how much time you have in both cases.
Granted, there are certainly more exciting things in this world than filing your tax return. Nevertheless, there are many who cannot avoid it – and many more who would do well to declare their taxes voluntarily. Because it can be worth it.
Whether compulsory or optional – in both cases you have to meet certain deadlines. Our overview shows you what these are, what happens if you file your tax return too late, and which exception applies to the 2020 tax year.
Who has to file a tax return?
Some taxpayers are too Committed, one tax declaration submit. This is called a compulsory assessment. That is the case, though
- You as an employee further Income of more than 410 euros in addition to your wages, e.g. from a rental,
- you Wage replacement benefits such as unemployed, sick, parents or Short-time allowance get more than 410 euros,
- You have taxable income that not yet taxed were, for example, from self-employed work,
- if you are married with your partner and you have the Tax classes 3 and 5 or 4 with factor combine,
- when you in Tax class 6 be taxed
- If you have a Income tax reduction have been approved, so your employer pays a little less income tax to the tax office for you every month. You can find more special cases in which you have to file a tax return here.
In most of the other cases, you are not subject to mandatory taxation. That means you can do yours Submit your tax return voluntarily and need not fear sanctions. You also have more time to hand in (see below).
What deadlines apply for the tax return?
Anyone who is required to file a tax return had to file a 2018 tax return new submission date notice. Until then, May 31st of the following year was the deadline, but now you have two months longer: until July 31.
For the Tax year 2020 however, a different date applies as an exception. Because of the corona pandemic, the federal government wants to extend the submission deadline by three months. The tax return would then have to reach the tax office by October 31st.
Don’t make your own explanation, draw one tax consultant or one Income tax aid association the submission deadline is automatically extended by seven months. With a consultant, the deadline usually ends on the last day of February of the year after next. For the 2020 tax return, that would actually be the February 28, 2022. But here too, taxpayers should have more time: until May 31, 2022.
A exception also applies to the 2019 tax return. It can be submitted a further six months later because the tax advisors have significantly more work due to the corona pandemic. The deadline therefore ends on August 31, 2021. Read here how you can properly set off the home office.
Good to know: While a tax advisor can advise anyone, you can only turn to an income tax relief association if you are an employee or a pensioner.
Who doesn’t have to do his tax return, but give up voluntarily would like to (application assessment), has much longer time to do so – but not forever. Four years stay with you for it. Then the so-called limitation period expires.
You can still submit tax returns voluntarily for these years:
- Tax return 2017: December 31, 2021
- Tax return 2018: December 31, 2022
- Tax return 2019: December 31, 2023
- Tax return 2020: December 31, 2024
Tip: It can be worth it Submit your tax return as late as possible. Namely when you expect to be reimbursed. Because the tax office pays 0.5 percent interest for every full month that you have waited – but only after a waiting period of 15 months after the end of the calendar year in which the tax was incurred. For 2020, interest rates would therefore start from April 2022. If, on the other hand, you owe the tax office money, you will have to pay interest on the additional payment.
When is there an extension of the deadline?
You can get your tax return from a good reason you should not submit a Apply for an extension of the deadline. Such a reason can be, for example, a long illness, a stay abroad or a move.
The application must be made in writing. You should also justify it and name a new date. Ask the tax office to send you a confirmation. However, you are not entitled to the extension of the deadline.
What if i miss the deadline?
Since you have had more time to file your mandatory tax return, so have you Sanctions tougherif you miss the deadline. When that happens, it depends on how late you are.
Submit your tax return a maximum of 14 months After the end of the tax year, tax officials still have a margin of discretion as to whether they set a late surcharge and how high it is. After that, they have to demand the surcharge – plus a possible additional tax payment.
According to § 152 Tax Code, the Late payment surcharge 0.25 percent of the fixed tax, but at least 25 euros per month or part thereof.
- Example: Let us assume that you actually have to submit your 2019 income tax return by July 31, 2020, but do not do so until May 2021. Then the discretionary scope is already over, the tax office has to demand a surcharge. And at least 250 euros because you are ten months late.
However, the tax office can waive the late surcharge if you are entitled to a refund according to the tax assessment. The same applies if the tax is set at 0 euros. In addition to the surcharge, there is still Fine, Tax estimate and Late Interest as possible further sanctions.
When does the tax office ask you to submit it?
Sometimes the tax office will ask you to submit a tax return by post. This is the case, for example, when there is a so-called Control notification has received income that may have an impact on tax. These include, for example, an inheritance, a gift or investment income.
In any case, comply with this letter. If you miss the deadline stipulated in it, there is a risk of a late surcharge.