Deadlines for filing annual tax returns for the years 2020 - 2024

• Income tax returns (with the exception of income tax returns on application pursuant to Section 46 of the Income Tax Act, so-called application assessments),
• Corporate income tax returns,
• Declarations for the determination of the trade tax assessment amount or apportionment declarations,
• VAT returns for the calendar year,
• Declarations for the separate as well as for the separate and uniform determination of income as well as for the separate determination of bases of taxation.

For tax returns with agricultural and forestry income, special submission deadlines apply - insofar as the profit is determined according to a different business year - which are not shown here.

In individual cases, an extension of the deadline beyond this can be requested from the responsible tax office under the general conditions. Applications are also possible via the online tax office My ELSTER.

The longer declaration deadlines for tax returns prepared by persons authorized to provide tax advice do not apply if these must already be submitted on an earlier date due to a separate order ("advance request") from the tax office.

Note: If the deadline falls on a Saturday, Sunday or holiday, the deadline is extended to the next working day

§§ Sections 108, 109, 149 (2) and (3) of the Fiscal Code (AO) and Article 97 Section 36 (1) and (3) of the Introductory Act to the Fiscal Code (EGAO) as amended after the entry into force of the Act Implementing the Anti-Tax Avoidance Directive.