Do I need to file an Income Tax Return for Expats in Germany?
In many cases, yes. While employees with only one job may not be obligated to file, most expats benefit from doing it voluntarily — often receiving a significant refund.
You must file if:
- You have more than one source of income (e.g. freelance + salary)
- You and your spouse are in Tax Class III/V or IV with factor
- You received unemployment, parental leave, or sick pay
- You earned foreign income (e.g. rental income abroad)
You can file voluntarily if:
- You had work-related expenses (commute, laptop, phone, home office)
- You paid church tax or health insurance premiums
- You just want your overpaid income tax refunded
How to File Your German Income Tax Return (Step-by-Step)
1. Get your documents ready
You’ll need:
- Your Lohnsteuerbescheinigung (yearly income statement from your employer)
- Steuer-ID (tax ID number)
- Bank details (for your refund)
- Receipts for any deductible expenses (e.g. relocation costs, language courses)
2. Create an account on ELSTER
ELSTER is Germany’s official online tax portal. You can register with:
- Online certificate (via email + post)
- Or use platforms like WISO Steuer, Taxfix, or SteuerGo with easier interfaces
3. Complete your tax forms
As an employee, you’ll usually complete:
- Main form: “Mantelbogen”
- N form: income from employment
- Add additional forms for:
- Foreign income (Anlage AUS)
- Freelance/side income (Anlage S or G)
- Child benefits (Anlage Kind)
4. Submit your return
Once filled, you can:
- Submit directly online via ELSTER
- Print and send by post
- Use a tax advisor (“Steuerberater”) if your situation is complex
5. Wait for your tax assessment (Bescheid)
The Finanzamt usually processes returns in 8–12 weeks. They’ll send you a Bescheid showing what you’ll get back or owe.
What Can You Deduct on Your German Tax Return?
Germany offers a wide range of tax deductions (“Werbungskosten”) that can reduce your taxable income and boost your refund. Common deductions include:
- Commuting costs (even for bikes or public transit)
- Home office expenses
- Work equipment like laptops, phones, furniture
- Language courses (if job-related)
- Moving costs if you relocated for work
- Job application expenses
Even if your employer doesn’t reimburse you, these costs may be claimed directly on your return. Be sure to keep receipts or digital records.
What About Foreign Income?
If you’re earning income outside Germany, you may still need to declare it — especially if you’re considered a tax resident. This includes:
- Rental income from property abroad
- Interest or dividends from foreign accounts
- Freelance or remote work for international clients
Germany has tax treaties with many countries (like the US, UK, and Australia), which help avoid double taxation. You’ll usually report this on Anlage AUS, the foreign income form.
Example: Freelance Side Job + Employment
Luis, an expat from Mexico, works full-time at a startup and does freelance design on the side.
He files:
- Anlage N for his salary
- Anlage S and Anlage EÜR for his freelance income
- Declares home office costs
Can I File Retroactively?
Yes! You can file Income Tax Return for Expats in Germany up to 4 years back. In 2025, you can still file for:
- 2024
- 2023
- 2022
- 2021
This is especially helpful if you missed out on refunds in earlier years.
When’s the Deadline?
| Tax Year | Deadline (without advisor) | With Steuerberater |
|---|---|---|
| 2024 | July 31, 2025 | April 30, 2026 |
| 2023 | July 31, 2024 | June 2, 2025 |
Note: Voluntary returns can be filed until December 31, 4 years later.
Quick Tips for Income Tax Return for Expats in Germany
Use apps in English like Taxfix or SteuerGo for easier filing.
Track work-related expenses throughout the year.
Married? File a joint tax return – it’s often better.
Unsure? Use a Steuerberater, especially with foreign income.
How to continue / contact to us
We as english speaking tax advisors who can file your Income Tax Return for Expats in Germany and communicate with the financial authority on your behalf.
You can contact us by using one of these phone numbers or the mail address.