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Under what conditions can applications for employee assessment be submitted?

An application assessment may be worthwhile in particular if:

  • Your employment relationship has not been uninterrupted for the entire calendar year;
  • You and your spouse or civil partner are assigned to tax class IV;
  • You have incurred income-related expenses, special expenses or extraordinary burdens;
  • You have incurred expenses for household-related services or craftsmen or expenses for energy measures on your owner-occupied home;
  • your tax bracket or the number of child allowances has changed in your favor during the year;
  • withheld capital gains tax is to be credited.

In these cases, you must file your tax return by the end of the fourth calendar year following the year in which the tax return was filed; this means, for example, that for 2018 you must file your tax return by December 31, 2022 (deadline postponed to January 2, 2023).


You can also find further information in the "Tax tips for employees".

It is best to file your income tax return electronically via ELSTER and use the pre-filled tax return. The electronic input help will assist you in completing it.


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