What is a mandatory assessment?

If the requirements for a compulsory assessment are met, the employee is legally obliged to submit an income tax return.

A compulsory assessment is carried out, for example, if

• the employee has received tax-free income or wage replacement benefits that are subject to progression (e.g. unemployment benefit, parental benefit, sick pay, short-time working allowance, compensation for loss of earnings or insolvency benefit), top-up amounts for partial retirement or positive foreign income of more than € 410.
• the employee or spouse has earned other income (e.g. pensions from statutory pension insurance, income from letting and leasing) in addition to their salary, the positive sum of which exceeds € 410. When calculating income, pensions are only taxed on the taxable portion and after deduction of a lump sum for income-related expenses totaling € 102.
• the employee has received wages from several employers at the same time.
• in the case of jointly taxed employee-spouses, the salary of one spouse is taxed according to tax class V or VI or, in the case of tax class IV, the factor has been entered.
• an allowance (with the exception of a lump sum for disabled persons or surviving dependants) has been calculated and saved for the employee and the total salary earned in the calendar year does not exceed the so-called salary limit. From the 2023 assessment year, the income threshold is calculated as the sum of the basic allowance, the employee lump sum and the special expenses lump sum. For spouses, the basic allowance and the lump sum for special expenses will be doubled. The Federal Ministry of Finance provides the new salary limits for the individual years from 2023 on its website www.bmf-steuerrechner.de (salary limit for 2023: 12.€174 or €23,118 for married couples and from 2024: €13,050 or €24,870 for married couples).

If the requirements for mandatory assessment are met, the income tax return for 2024 must generally be submitted by 31.07.2025.

Further information can be found in the annual public invitation to submit tax returns (tax form ESt 1).

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 it in.