It’s that time again: Anyone who has been avoiding the tax return for 2022 so far has to start taking care of the topic. Normally, the tax return must be received by the tax office by October 2, 2023. However, this does not apply to everyone. The most important information for filing the tax return at a glance.
For those who do their tax return themselves, the deadline for filing this year is actually the end of September. However, since this falls on a weekend, the declaration for the year 2022 does not have to be submitted to the tax office until the following Monday, October 2nd, 2023. Anyone who consults a tax advisor or wage tax association has longer time, until July 31, 2024. These two dates apply to everyone who is obliged to pay (see below).
Those who are not subject to the obligation to file a tax return have four years to do so voluntarily after the end of the tax year. The voluntary tax return for 2022 must therefore be submitted to the tax office by December 31, 2026 at the latest.
By the way: If you have not yet submitted your tax return for 2021, although you are required to do so, you can do so with the help of a tax consultant or income tax assistance association until August 31, 2023 (the obligation to submit the tax return yourself ended at the end of October 2022). Voluntary submission for 2021 is possible until the end of 2025.
Not everyone has to submit an income tax return. The state only insists on this for groups of people who it suspects may still have to pay taxes. Self-employed and tradespeople are almost always included. Pensioners with taxable income of more than 10,347 euros must also hand it over (although only part of the pension is taxable). Many ordinary employees, for whom the tax is automatically deducted from gross wages, are not obliged. A tax liability also applies, among other things
The tax also becomes obligatory if the tax office sends a letter requesting that a tax return be submitted. This can happen if the tax authority has become aware of capital income, inheritance or the like through an automatic notification.
Those who are not obliged to file a tax return can do so voluntarily. This can be worthwhile, because most tax returns result in a tax refund. According to the latest figures from the Federal Statistical Office for the 2019 tax year, taxpayers received an average of 1095 euros back from the tax office.
It is still possible to submit the tax return in paper form. For many, the standard way is now electronic via Elster. In the online portal of the financial administration, the forms can be filled out digitally and sent directly. You have to register with Elster, which can take several days because the access data is sent by post.
Elster is free, but doesn’t offer as much help and tips as tax software. They don’t cost the earth either, but they can help save time and money. The consumer portal Finanztip recommends Wiso Steuer 2023, the tax savings declaration 2023 or Tax 2023. Tax programs also send the declaration at the end via Elster (so you need Elster access here too). If you need more help, you can use the services of an income tax assistance association or tax consultant.
For the 2022 tax year, some allowances, lump sums and maximum amounts have been adjusted. For example, the basic allowance, above which taxes are due at all, rose by 603 euros for a single person to 10,347 euros (double that applies to couples). The tax offices automatically take this into account. The flat-rate income-related expenses that the tax office applies to each employee has also been increased from 1,000 to 1,200 euros. Those who had higher work-related costs (for commuting to work, home office, work equipment, further training, etc.) can reduce their tax burden even further. Relevant for this: For commuters, a higher flat-rate distance allowance of 38 cents (previously 35 cents) applies from the 21st kilometer. As in the previous year, the home office flat rate is 5 euros per day and is capped at 600 euros; higher values only apply from the calendar year 2023.
A special feature in 2022 was the energy price flat rate of 300 euros for employees, which, like the gross salary, was automatically taxed when it was paid out in September. Good for some homeowners: Small photovoltaic systems with a peak output of up to 30 kilowatts are exempt from income tax retrospectively from January 1st, 2022 and no longer have to be declared in the tax return. Read here what will change for the current tax year 2023 (tax 2024).
