There is still time to file your tax return for 2023. But if you can’t wait to collect the tax refund you are due, you can get started. For the tax year 2023, some tax relief applies to income tax, some come automatically, others you have to apply for. An overview of deadlines and changes as well as useful tips.
The general deadline for submitting tax returns has changed several times in recent years. Compared to the previous year, it has moved forward one month: the 2023 tax return must be submitted by Monday, September 2nd, 2024 at the latest (as August 31st falls on a weekend).
If you prepare your tax return with the help of a tax advisor or a tax assistance association, you have longer. In this case, the deadline for submission is June 2, 2025. Only in exceptional cases can the tax office request an earlier submission.
Citizens can submit their tax returns much later if they do so voluntarily, although they are not obliged to do so (see below). You can still submit the voluntary tax return up to four years later: For the tax year 2023, the deadline is December 31, 2027. And: The voluntary tax return for 2020 can still be submitted until the end of 2024.
If a due tax return is not submitted on time, the tax office can demand a late payment surcharge. This amounts to 0.25 percent of the assessed income tax – at least 25 euros per month or part thereof.
Extensions of deadlines are only possible in justified exceptional cases, provided that the reasons are not your own fault. If you want to submit your tax return later, you can apply for this informally at the responsible tax office. According to the consumer advice center, reasons such as illness, longer stays abroad or outstanding documents are possible. The tax office will inform you in writing whether it will grant the extension of the deadline and, if so, what the new deadline is. However, it can also require that the tax return be submitted on time with reference to missing documents – a “provisional” decision can then be corrected later.
Submission of the tax return is mandatory for, among other things:
Submitting a tax return voluntarily can also be worthwhile, as it often leads to a refund for overpaid taxes. According to the Federal Statistical Office, the average tax refund is around 1,100 euros.
Paper tax returns are slowly dying out. In principle, it is still possible for employees and pensioners without income from self-employment to submit the forms by post. However, the tax offices have established the digital route as the standard. You can fill out and send your tax return paperlessly using the tax office’s free online portal “Elster”.
An alternative are commercial tax programs such as Wiso or tax savings declaration: They cost around 30 euros, but make it easier to fill out and provide tips and advice to ensure that you don’t forget any important items. So you easily more than recouped the price. Digital shipping is usually carried out via an interface to Elster that is integrated into the program.
If you don’t trust yourself to do your tax return on your own, even with tax software, you can get professional help from a tax assistance association or tax advisor. A three-digit amount is usually due for this. The exact cost depends on the complexity of the case and income. Income tax assistance associations are cheaper, but are only open to employees, civil servants and pensioners (not self-employed).
By the way: Expenses for tax advice or tax programs can be deducted from your taxes next year.
The federal government has decided on some tax relief for the 2023 tax year. The tax offices automatically take into account the increased basic allowance, up to which no taxes have to be paid on income – it rose from 10,347 to 10,908 euros. The other key values above which a higher tax rate applies also increased accordingly.
The child allowance also rose by 360 euros to 9,312 euros. Alternatively, parents benefit from the higher child benefit of 250 euros per child. The tax office will check on its own initiative which is cheaper. In addition, the relief amount for single parents was increased by 252 to 4,260 euros.
The training allowance rose from 924 to 1200 euros per calendar year. Parents can use it if they support their adult children who no longer live at home during their vocational training.
Expenses for retirement provision can now be fully deducted as special expenses.
The employee allowance for advertising expenses was increased from 1200 to 1230 euros. The tax office applies this amount as a flat rate unless even higher professional-related costs can be proven.
The saver flat rate increases from 801 to 1,000 euros for single people or 2,000 euros for couples. Up to this amount, capital income (interest, dividends, stock gains) is tax-free. To ensure that no withholding tax is paid, an exemption order must be submitted to the bank (can be divided among several institutions).
Further tax changes could come with the Growth Opportunities Act, the adoption of which is still the subject of political debate. However, the main plan is to provide relief for entrepreneurs – such as more favorable depreciation rules and easier VAT returns.
Anyone who works a lot in the home office may be able to deduct significantly more than in 2022. Because the home office flat rate has been increased and expanded. Instead of the previous five euros for up to 120 days in the home office, six euros can now be set for up to 210 days. Instead of a maximum of 600 euros, there is now up to 1260 euros.
If you have a separate office at home, you can deduct the full actual costs instead of a flat rate. However, only if the study is the center of your professional or business activity and in which you spend more than half of your working time. The previous option to bill actual costs of up to 1250 euros in other cases (not the center but no other workplace available) is no longer available. Instead of the actual costs to be proven, an annual flat rate of 1260 euros can also be set for the study.
