Income tax law distinguishes between mandatory and application assessment
- Mandatory assessment: You must file an income tax return without being asked to do so.
- Application assessment: You can voluntarily file an income tax return in order to get back excess tax (e.g. wage tax) from the tax office
The type of assessment and the submission deadline depend, among other things, on your income
Submission deadlines for mandatory assessment:
Income tax return 2020:
- Submission deadline without a tax advisor: 10/31/2021
- Submission deadline without tax advisor for income from agriculture and forestry: 02.05.2022
- Deadline for submission with tax advisor: 31.08.2022
- Submission deadline with tax advisor for income from agriculture and forestry: 31.01.2023
Income tax return 2021:
- Submission deadline without tax advisor: 31.10.2022
- Submission deadline without tax advisor for income from agriculture and forestry: 02.05.2023
- Deadline for submission with tax advisor: 31.08.2023
- Submission deadline with tax advisor for income from agriculture and forestry: 31.01.2024
Income tax return 2022:
- Submission deadline without tax advisor: 02.10.2023
- Submission deadline without tax advisor for income from agriculture and forestry: 02.04.2024
- Deadline for submission with tax advisor: 31.07.2024
- Submission deadline with tax advisor for income from agriculture and forestry: 31.12.2024
Application assessment:
Through the application assessment, you can claim your deductible expenses as a tax reduction and get your overpaid tax back from the tax office. In this case, you must file your return with your tax office within four years of the end of the calendar year in which the wages were received.
You have until Dec. 31, 2022 to submit your income tax returns for 2018, 2019, 2020 and 2021 to your tax office.
Note
In the following video, the tax office of the future explains the filing deadlines for employees simply and quickly.