Under what conditions can applications for employee tax assessment be submitted?

An application assessment may be particularly worthwhile if:

• Your employment or service relationship has not been uninterrupted for the entire calendar year;
• You and your spouse or partner are assigned to tax class IV;
• You have incurred income-related expenses, special expenses or extraordinary expenses;
• You have incurred expenses for household-related services or tradesmen or expenses for energy-related measures on your owner-occupied home;
• your tax class or the number of tax-free allowances for children has changed in your favor during the year and this has not yet been taken into account by your employer in an annual income tax adjustment;
• You have received compensation (e.g. severance pay) or wages for several years;
• withheld capital gains tax is to be credited in the event of a favorable tax assessment.

In these cases, you must submit your tax return by the end of the fourth calendar year following the year of the tax return; e.g. by December 31, 2025 for 2021 and by December 31, 2026 for 2022.

Further information can also be found in the "Tax tips for employees".

It is best to submit your income tax return electronically via ELSTER and use the pre-filled tax return. The electronic input aid will help you fill in the form.