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Deadlines for filing annual tax returns for 2019, 2020 and 2021

Subject:

  • Income tax returns (with the exception of income tax returns on application pursuant to § 46 EStG, so-called application assessments),
  • Corporate income tax returns,
  • Declarations for the determination of the trade tax assessment amount or apportionment declarations,
  • Sales tax 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 financial year - which are not shown here.

Tax returns prepared by non-tax advising taxpayers:

  • Declaration for the calendar year 2019, deadline for submission: 31.07.2020
  • Declaration for the calendar year 2020, deadline for submission 31.10.2021
  • Declaration for the calendar year 2021, deadline for submission 31.07.2022

Tax returns prepared by tax advisors, income tax assistance associations or other persons authorised to provide advice:

  • Declaration for the calendar year 2019, deadline for submission 31.08.2021
  • Declaration for the calendar year 2020, deadline for submission 31.05.2022
  • Declaration for the calendar year 2021, deadline for submission 28.02.2023

In individual cases, a further extension of the deadline can be applied for from the relevant 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 authorised 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 public holiday, the deadline is extended to the next working day

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

 

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