What are the deadlines for filing income tax returns?

• Monthly wage tax returns must be submitted by the 10th of the following month (e.g. for the January advance return period by February 10). Wage tax amounted to more than EUR 5,000 in the previous calendar year.
• Quarterly wage tax returns must be submitted by the 10th day after the end of the calendar quarter (10.04., 10.07., 10.10., 10.01.). Wage tax in the previous calendar year amounted to more than EUR 1,080 but less than EUR 5,000.
• Annual wage tax returns must be submitted by the 10th day after the end of the calendar year (e.g. for the year 2024 by 10.01.2025). Wage tax amounted to less than EUR 1,080 in the previous calendar year.

Employers are generally obliged to submit their wage tax declarations electronically. These must be transmitted with authentication.

Further details can be found at www.elster.de.