The tax office examines your submitted income tax return ex officio. You must submit this to the tax office by July 31 of the following year. If there is no obligation to file an income tax return, you can file a tax return voluntarily (application assessment). You have four years to do so. You can still file the voluntary tax return for 2022 until December 31, 2026.
You must submit applications for the formation of a tax allowance or a higher allowance as an electronic wage tax deduction feature for the current year by November 30 at the latest. After that, an application for a tax reduction can only be taken into account in an assessment for income tax.