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File your tax return via ELSTER

Mein ELSTER · income tax return

OnlineAlso on paper

The income tax return is the most common reason for an ELSTER account. It is possible free of charge via Mein ELSTER, but for private individuals – unlike VAT and wages tax – it is not mandatorily electronic: paper remains permitted.

There is a figure circulating about deadlines that is by now wrong. Between 2020 and 2024, extended deadlines applied because of the pandemic, set out in Article 97 § 36 EGAO. This special rule has expired: it covered only the 2020 to 2024 taxation periods, and its last date – 30 April 2026, for cases of the 2024 year handled by a tax adviser – has passed. From the 2025 assessment period onwards, the rule in § 149 AO applies again. Anyone reading an overview that still shows the extended column is planning around dates that no longer exist.

The second major misconception concerns direction. Many people believe a missed deadline is the end of the matter. In fact, two quite different situations need to be distinguished: if you must file, you have a real deadline with a late-filing penalty (Verspätungszuschlag). If you file voluntarily – usually to get money back – you have four years. For the 2022 assessment period, this window closes on 31 December 2026.

Last updated27 August 2026
Legal basis§ 149 AO · § 108 Abs. 3 · § 169 Abs. 2 · § 170 · § 46 EStG
VerificationChecked against gesetze-im-internet.de (consolidated version)
Written and reviewed byAndrés Sánchez Botta
Independent information website: we are not ELSTER or the tax administration, not an authority and not a paid advice service – we do not submit applications on your behalf. All information comes from official sources and is explained here in plain language; binding information always comes from the competent body. Not tax advice. Deadlines may differ in individual cases, for example where the Finanzamt brings the deadline forward under § 149 Abs. 4 AO. All information is provided without guarantee. We are neither lawyers nor tax consultants: we document official procedures and check the information against the official source – this is information, not legal or tax advice.
Deadline, assessment period (VZ) 20262 August 2027Without a tax adviser
With a tax adviser29 February 2028VZ 2026
VoluntaryFour yearsVZ 2022 until 31 December 2026
Cost via ELSTERFree of chargePaper still permitted
Required documents

What you need

Employment tax statement (Lohnsteuerbescheinigung)

Your employer transmits it electronically to the tax authorities. In Mein ELSTER, this data can be imported into your return via data retrieval (Belegabruf) instead of typing it in yourself – that avoids transposed figures and is the main practical advantage over paper.

Proof of income-related expenses

Commuting to work, work equipment, further training, running two households, working from home. Under the obligation to keep records available (Belegvorhaltepflicht), receipts no longer have to be submitted, but must be kept – the Finanzamt can request them afterwards. Do not submit anything unprompted; it delays processing.

Proof of special expenses and extraordinary burdens

Contributions to health and pension insurance, donations, church tax, medical costs, care expenses, maintenance. Much of this data is already available to the tax authorities electronically and appears in the data retrieval.

Receipts for household services and tradespeople

The invoice and – this is mandatory – proof of a non-cash payment. Paying in cash rules out the tax reduction, no matter how proper the invoice is. This is one of the few points where a purely formal mistake costs you the deduction completely.

For secondary income: a breakdown of the receipts

Renting and leasing, income from capital not subject to the final withholding tax, self-employed secondary activity, pensions. Important for the question of whether there is even an obligation to file: if income not subject to wages tax withholding exceeds €410, assessment is mandatory under § 46 Abs. 2 Nr. 1 EStG.

Current bank details

The refund goes to the account stated in the form. An outdated IBAN left over from an earlier return is a common cause of returned payments and delays of weeks.

Step by step

How to proceed

  1. 1

    First clarify: mandatory or voluntary?

    This decides everything that follows. § 46 Abs. 2 EStG lists the mandatory cases – among them secondary income over €410 (Nr. 1), having several employers at the same time (Nr. 2), and the combination where one spouse is taxed under tax class V or VI or a factor is entered for class IV (Nr. 3a). If none of this applies, filing is voluntary – and then completely different deadlines apply.

  2. 2

    Determine the correct deadline

    Mandatory cases are governed by § 149 Abs. 2 AO: seven months after the end of the calendar year. For VZ 2026, that would be 31 July 2027 – a Saturday, which is why under § 108 Abs. 3 AO the date shifts to Monday, 2 August 2027. With tax advice, under Abs. 3 the last day of February of the second following year applies, so for VZ 2026 that is 29 February 2028.

  3. 3

    Activate data retrieval before you start typing

    Through data retrieval, Mein ELSTER pulls the data already reported electronically into your return: the Lohnsteuerbescheinigung, contributions to health and pension insurance, pension payment notifications, wage replacement benefits. This saves time and prevents the most common figure errors. Still, check the imported values – retrieved does not automatically mean correct.

  4. 4

    Fill in the return and check it for plausibility

    When you submit, Mein ELSTER checks for obvious inconsistencies and works out a non-binding advance calculation of the expected refund or back payment. Use it as a check: if the result differs sharply from what you expected, this is almost always an input mistake, not a surprise sprung by tax law.

  5. 5

    Submit authenticated and save the submission confirmation

    Save the submitted document and the confirmation as a PDF. They are your proof of the content and the time of filing – the relevant evidence if a missed deadline is later disputed.

  6. 6

    Keep your receipts, do not send them in

    The obligation to keep records available (Belegvorhaltepflicht) applies: you submit nothing unprompted, but you must keep the documents available and produce them on request. Anyone who sends everything in regardless only delays their own processing, without gaining anything.

Fee information

Costs and payment

Deadlines 2026/2027 at a glanceThe coronavirus extension has expired
VZ 2025, without a tax adviser31 July 2026 (expired)
VZ 2025, with a tax adviser1 March 2027
VZ 2026, without a tax adviser2 August 2027
VZ 2026, with a tax adviser29 February 2028
Voluntary filingFour years
VZ 2022, voluntary filing until31 December 2026

Filing via Mein ELSTER is free of charge; fees only arise if you bring in a commercial program or an adviser. On deadlines, the most important point is that the pandemic-related extension has expired: Article 97 § 36 EGAO covered exclusively the 2020 to 2024 taxation periods, and its last date – 30 April 2026, for cases of VZ 2024 handled by a tax adviser – has passed. From the 2025 assessment period onwards, § 149 AO applies again in its basic form. The dates given already include the shift under § 108 Abs. 3 AO, under which a deadline ending on a Saturday, Sunday or public holiday moves to the next working day: 31 July 2027 is a Saturday, hence 2 August 2027; 28 February 2027 is a Sunday, hence 1 March 2027. For 2028, the shift does not apply, because the last day of February in the leap year – 29 February 2028 – falls on a Tuesday. One restriction that is rarely mentioned: under § 149 Abs. 4 AO, the Finanzamt can set an earlier date in risk cases – for example after late filings in the past, or when a business is set up. Such an advance request takes precedence over the general deadline.

Good to know

Important notes

The coronavirus deadlines are history. Article 97 § 36 EGAO applied only to the 2020 to 2024 taxation periods; its last date expired on 30 April 2026. Overviews with an extended column have been misleading ever since.

Voluntary means four years. Without a filing obligation, you can file retroactively for as long as the limitation period for assessment runs: four years under § 169 Abs. 2 Nr. 2 AO, starting with the end of the tax year (§ 170 Abs. 1 AO). For VZ 2022, this window closes on 31 December 2026.

The deadlines are not symmetrical — and that works to your disadvantage. You have four years to voluntarily get money back. If, however, there is an obligation and you do not file, the suspension of commencement under § 170 Abs. 2 Nr. 1 AO pushes the start back by up to three years – the Finanzamt can then assess you up to seven years after the tax year.

Paper remains permitted for private individuals. The electronic obligation applies to the provisional VAT return, the wages tax return and the property tax change notification, not to the income tax return of employees.

Data retrieval is the real advantage. It imports the data already reported into your return. Still, check it: retrieved does not mean checked, and importing a wrong figure does not make it correct.

Keep your receipts, do not send them in. The obligation to keep records available (Belegvorhaltepflicht) applies. Documents submitted unprompted delay your own processing.

Tradespeople’s and household services, non-cash only. Without proof of a bank transfer, the tax reduction is lost completely – even with a flawless invoice. There is no way to remedy this afterwards.

The Finanzamt can request it earlier. § 149 Abs. 4 AO allows a brought-forward date in risk cases. Such an advance request takes precedence over the general deadline and arrives in writing.

Avoid these mistakes

Common mistakes

Planning with a deadline overview from the coronavirus era. The extended dates existed only for the years 2020 to 2024. Anyone who carries them over to VZ 2025 or 2026 is planning with dates that no longer exist – and risks a late-filing penalty.

Letting the voluntary filing lapse. Four years sounds like a lot, but the window for VZ 2022 closes on 31 December 2026. After that, any possible refund is lost for good.

Not checking the obligation to file. Anyone with secondary income over €410, who was employed by several employers at the same time, or who was assessed under tax class V or under class IV with a factor must file. Anyone who thinks this is voluntary is working with the wrong deadlines.

Paying the tradesperson in cash. The tax reduction requires a non-cash method of payment. The deduction is lost completely, and nothing can be done about it afterwards.

Sending in every receipt. The obligation to keep records available (Belegvorhaltepflicht) applies. Unprompted documents achieve nothing and slow down the processing of your own case.

Not saving the submission confirmation. It is the only proof of the content and timing of your filing – exactly what matters in a dispute over a missed deadline.

Frequently asked questions

Questions and answers

By when must I file my tax return for 2026?

Without a tax adviser, by 2 August 2027. § 149 Abs. 2 AO provides for seven months after the end of the calendar year, that is 31 July 2027; because that is a Saturday, § 108 Abs. 3 AO shifts the date to the next working day. With a tax adviser, the last day of February of the second following year applies, here 29 February 2028. For VZ 2025, the deadline without an adviser expired on 31 July 2026; cases handled by an adviser still have until 1 March 2027.

Do the extended coronavirus deadlines still apply?

No, and that is the most common outdated piece of advice on this subject. Article 97 § 36 EGAO extended the deadlines exclusively for the 2020 to 2024 taxation periods – staggered from 31 August 2022 for 2020 to 30 April 2026 for cases of the 2024 year handled by a tax adviser. This last date has passed, and the provision does not cover any further years. From VZ 2025 onwards, the basic rule of § 149 AO applies again.

How far back can I file voluntarily?

Four years. If there is no obligation to file, you can submit the return for as long as the limitation period for assessment runs: under § 169 Abs. 2 Nr. 2 AO it is four years, and under § 170 Abs. 1 AO it begins at the end of the year in which the tax arose. In concrete terms, that means: for the 2022 assessment period, this window closes on 31 December 2026, for 2023 a year later, and so on. Any possible refund that you have not applied for by then is lost afterwards.

Do I even have to file a tax return at all?

Only in the cases covered by § 46 Abs. 2 EStG. The most important: your income not subject to wages tax withholding exceeds €410 (Nr. 1); you had several employers at the same time (Nr. 2); for spouses, one was taxed under tax class V or VI, or a factor was entered for class IV (Nr. 3a). If none of this applies, filing is voluntary – and is nonetheless often worthwhile, because income-related expenses or special expenses lead to a refund.

What happens if I miss the mandatory deadline?

Then a late-filing penalty can be assessed under § 152 AO, which in certain situations is not at the discretion of the Finanzamt, but mandatory. From the 15th month after the tax year, interest under § 233a AO is added. Equally important is the second consequence, which many people overlook: if you do not file despite being obliged to, you extend the period during which the Finanzamt may still assess you – the suspension of commencement under § 170 Abs. 2 Nr. 1 AO pushes the start of the deadline back by up to three years.

Must I use ELSTER, or can I use paper?

For the income tax return of private individuals, paper remains permitted. The statutory obligation to transmit authenticated electronically applies to other returns – the provisional VAT return, the wages tax return and the property tax change notification. In practice, though, there is a lot to be said for ELSTER: data retrieval, the advance calculation and the documented submission confirmation.

What is the “tax return with one click”?

A feature of the MeinELSTER+ app, which has been available nationwide since 1 July 2026 and initially applies to the 2025 assessment period. The Finanzamt provides a pre-filled return together with a preview of the notice, which you can confirm with one click or adjust beforehand. The limited scope matters here: it is aimed at single, childless employees as well as recipients of old-age income – around 11.5 million people, according to the tax authorities. Married people, parents and the self-employed are not included.

Do I have to send in my receipts?

No. The obligation to keep records available (Belegvorhaltepflicht) applies: you submit nothing unprompted, but you must keep the documents available and be able to produce them on request. Anyone who attaches everything anyway delays their own processing. One exception is worth remembering: for tradespeople’s and household services, you absolutely need proof of a non-cash payment – not to submit, but to keep available, because without it the tax reduction is lost entirely.

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