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What deadlines apply to the tax-free allowance for children?

As the audit is carried out as part of your income tax return, the deadlines for submitting the income tax return apply. In principle, the income tax return for a given year must be submitted to the tax office by July 31 of the following year. If there is no obligation to submit an income tax return, you can submit a tax return voluntarily (application assessment). You have four years to do this. You can submit the voluntary tax return for 2023 until 31.12.2027.

Applications for a tax allowance or a higher allowance than ELStAM for the current year must be submitted by November 30 at the latest. After this date, an application for a tax reduction can only be taken into account in an income tax assessment.

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